{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORT, Cla I co", "metadata": {"headings": [[]], "page": 1, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "py", "metadata": {"headings": [{"headings_0": {"content": "py", "page": 1, "level": 4}}], "page": 1, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ho \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTee Re cre ii pcre es eee ee OP A co 1 reeeenanee ere eee aeareeeene eee BASES ER EINE EN a: rn EEE TIER EEE ER OS 1 accencxcncocaemamre EEE 1.0 implententation of the Approved Budget...  \n1 en une nenen nn nannne 2.0 \nManagement of the Government Salary Payroll..............sscsscsserecsneceneaseeseenenensaeanensees 9 EMPHASES OF WAIT BR  \n11 svissncissssssscoseensisinsscanetacecissntasatelssivuaiada woe sasieataaseteinintnsaiassciataladicininmnnsnnann 3.0", "metadata": {"headings": [{"headings_0": {"content": "py", "page": 1, "level": 4}}, [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "py", "page": 1, "level": 4}}]], "page": 1, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current Assets... 12 40 Receivables 12 una ore En ee 12 a Oe BIN I 13 ree ee 6.0 Implementation Of Key Government Grants/PrograMmMes...........cccssesssessseseetseseeeeeeees 13 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program............. 15 6.3 Education Development Grant.........uueeeesessesenesessesennnenennnnnnnnnnnnnnnnennnnnnnnnennnnennnnennenennenen 18 64 Micro Scale UT AC Oi icc  \n20 ccccericonsanaaneancanvasnannananntntoinant vanah sanabiaatudeat diashanezs tenants teaensenannienasesande tains OTHER INFORMATION. 22 \u201eun... une MANAGEMENT'\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:ccccsessseeseeeeseerees 22 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .................. 22 DITHER BEPOREING BESPONSALITIE zen  \n23 sen evetasteone antcnira coast easaner acy ccmmiscasnteis REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \u201eune nenn 23 7.0 Implementation of the Parish Development Model ............:ccccscsssesssesceseeretseseteseneseeeeeees 23 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "py", "page": 1, "level": 4}}, [{"headings_0": {"content": "py", "page": 1, "level": 4}}]], "page": 2, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 2}}, {"headings_1": {"content": "py", "page": 1, "level": 4}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government \nGovernment of Uganda \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nIPPS \nIntegrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}]], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAls", "metadata": {"headings": [{"headings_0": {"content": "ISSAls", "page": 3, "level": 8}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions r  \n\\_\\_\\_\\_\\_\\_\\_\\_\\| \n(LST bocal ServiceTax \\| \\| MoES-", "metadata": {"headings": [{"headings_0": {"content": "ISSAls", "page": 3, "level": 8}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}, [{"headings_0": {"content": "ISSAls", "page": 3, "level": 8}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}]], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Education", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAls", "page": 3, "level": 8}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoFPED MoFF aan", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Education", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAls", "page": 3, "level": 8}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ministry Finance,", "metadata": {"headings": [{"headings_0": {"content": "Ministry Finance,", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry of Education", "page": 3, "level": 5}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry Finance,", "page": 3, "level": 2}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planning om a and Economic Development 7 \nMoLG Ministry of Local Government \\| \n\\|IMoPSs Ministry of Service", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry Finance,", "page": 3, "level": 2}}, [{"headings_0": {"content": "of", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry Finance,", "page": 3, "level": 2}}], [{"headings_0": {"content": "of", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry Finance,", "page": 3, "level": 2}}]], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Public", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 3, "level": 5}}, {"headings_1": {"content": "of", "page": 3, "level": 2}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NPA Planning Authority 0.2.0.0. \\|", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 3, "level": 5}}, {"headings_1": {"content": "of", "page": 3, "level": 2}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "National", "metadata": {"headings": [{"headings_0": {"content": "National", "page": 3, "level": 2}}, {"headings_1": {"content": "Public", "page": 3, "level": 5}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\_\\\\\\_Non-Tax Revenue  \nProgram Budgeting System nn \\|", "metadata": {"headings": [{"headings_0": {"content": "National", "page": 3, "level": 2}}, {"headings_1": {"content": "Public", "page": 3, "level": 5}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nt]", "metadata": {"headings": [{"headings_0": {"content": "nt]", "page": 3, "level": 1}}, {"headings_1": {"content": "National", "page": 3, "level": 2}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mi Information Br System ee Parish Development Model  \n\\_\\_\\_ \n\\_\\_ Procurement & Unit", "metadata": {"headings": [{"headings_0": {"content": "nt]", "page": 3, "level": 1}}, {"headings_1": {"content": "National", "page": 3, "level": 2}}, [{"headings_0": {"content": "nt]", "page": 3, "level": 1}}, {"headings_1": {"content": "National", "page": 3, "level": 2}}]], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Disposal", "metadata": {"headings": [{"headings_0": {"content": "Disposal", "page": 3, "level": 5}}, {"headings_1": {"content": "nt]", "page": 3, "level": 1}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".  \non \n\\_ Uganda Shilling  \n\\_ \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Gulu 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 Gulu District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}, [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}]], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \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 Gulu District Local Government to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District Local Government had a budget of UGX.37,270,514,046 out of which UGX.33,763,920,315 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}, [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}]], "page": 4, "document_name": "Gulu 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": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Warrants % funding \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,032,", "metadata": {"headings": [{"headings_0": {"content": "3,032,", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,", "metadata": {"headings": [{"headings_0": {"content": "3,032,", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "705,889", "metadata": {"headings": [{"headings_0": {"content": "705,889", "page": 5, "level": 3}}, {"headings_1": {"content": "3,032,", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "705,889", "page": 5, "level": 3}}, {"headings_1": {"content": "3,032,", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37,270,514,046", "metadata": {"headings": [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nOut of the total warrants of UGX.33,763,920,315 I reviewed the utilisation of warrants worth UGX. 17,435,313,336 (45%) as summarised in the table below \nSN Details \nActual \nCumulative Actual Cumulative % expenditure expenditure out of total", "metadata": {"headings": [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}, [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}], [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}], [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}], [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}]], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER)", "metadata": {"headings": [{"headings_0": {"content": "ER)", "page": 5, "level": 2}}, {"headings_1": {"content": "37,270,514,046", "page": 5, "level": 3}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NE", "metadata": {"headings": [{"headings_0": {"content": "NE", "page": 5, "level": 2}}, {"headings_1": {"content": "ER)", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "re expenditure een 15,058,577,369 cena Wage", "metadata": {"headings": [{"headings_0": {"content": "NE", "page": 5, "level": 2}}, {"headings_1": {"content": "ER)", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15,058,577,369|", "metadata": {"headings": [{"headings_0": {"content": "15,058,577,369|", "page": 5, "level": 2}}, {"headings_1": {"content": "NE", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nEducation Grant - Formerly SFG  \n482,195,731 15,540,773,100 Focus area-Microscale Irrigation 216,205,103 15,756,978,203 Bose:  \n\\| a \\| aie \\_ penne \u201c Model egy oe ae  \nee  \ni Parish Development 47,026,619 15,804,004,822", "metadata": {"headings": [{"headings_0": {"content": "15,058,577,369|", "page": 5, "level": 2}}, {"headings_1": {"content": "NE", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDM)", "metadata": {"headings": [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\|  \n\\_UGIFT (Infrastructure 727,701,107 \\_\\_\\_\\_\\_16,531,705,929 \u201cWater Development \\| \\|\\_ Grant 444,325,223 16,976,031,152 (Piped water, and Rural Water  \nand Sanitation Grant)  \n\\| (URF Road \nrehabilitation \\| maintenance fund  \n; \n459,282,184 17,435,313,336 \nTotal of the utilized 33,763,920,315 warrants audited \nOut of the total warrants of UGX. 33,763,920,315 in the financial year 2022/2023, \nNo Observation Recommendation \nbelow and the details are in appendix 1 (a). \nrevenue can be collected. \n\\|  \nApproved Actual Variance", "metadata": {"headings": [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}, [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}]], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 6, "level": 1}}, {"headings_1": {"content": "(PDM)", "page": 5, "level": 3}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Collections 316, 011, 253 ste rt \\_\\_\\_\\_\\|  \n..373,000,000  \nLe.  \n453,786,000 272,0 000  \n826,786,000 367, 459,514,000 \nThe DLG collected revenue from LST, business license and other tax revenues which is commendable performance; however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 6, "level": 1}}, {"headings_1": {"content": "(PDM)", "page": 5, "level": 3}}, [{"headings_0": {"content": "budget", "page": 6, "level": 1}}, {"headings_1": {"content": "(PDM)", "page": 5, "level": 3}}], [{"headings_0": {"content": "budget", "page": 6, "level": 1}}, {"headings_1": {"content": "(PDM)", "page": 5, "level": 3}}]], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Out-put .", "metadata": {"headings": [{"headings_0": {"content": "Out-put .", "page": 6, "level": 3}}, {"headings_1": {"content": "budget", "page": 6, "level": 1}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity Purpose of the Budget Amount", "metadata": {"headings": [{"headings_0": {"content": "Out-put .", "page": 6, "level": 3}}, {"headings_1": {"content": "budget", "page": 6, "level": 1}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 6, "level": 2}}, {"headings_1": {"content": "Out-put .", "page": 6, "level": 3}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nRCTS ER Acquisition es \u2014 \nLE REEL ERLERNTE 000 TIER of Monitoring 200,000,  \n\\| \nAdministrativ Light Vehicles \ne \nand", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}, [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}]], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Support", "metadata": {"headings": [{"headings_0": {"content": "Support", "page": 6, "level": 3}}, {"headings_1": {"content": "activities", "page": 6, "level": 3}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services  \ni Advertising create awareness 11,999,998 Support and Public", "metadata": {"headings": [{"headings_0": {"content": "Support", "page": 6, "level": 3}}, {"headings_1": {"content": "activities", "page": 6, "level": 3}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Services Relations", "metadata": {"headings": [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "00012 \\| \\| Legal Payment of To increase on, 155,180,000 advisory Allowances monitoring of \\| services government programmes \\| 367,179,998 The under collection of local revenue was attributed to the businesses failing to pick up. The Accounting Officer explained that the District had a court issue that led to the sale of its properties that were generating rental income. For examples rent from pool houses at Pece, Rental from Toyota, World Vision Peace and reconciliation centre sold to Gulu University. Furthermore, the creation of the City deprived the district of its good revenue sources which included markets, slaughter houses, business licenses, loading fees, and Laroo quarry sites among others. Recommendation Observation Digital Transformation ane 77,026,619 77,026,619 100% \\| Governance And Securi 1,634,307,441 1,634,307,441 Human Capital Development 21,351,015,734 20,987,982,872 Integrated Transport 1,484,435,152 1,126,998,130 76% Infrastructure And Services \\_ Manufacturing Climate Change, Land And Water Private Sector Development 102,359,080 102,359,080 100% Public Sector Transformation 4,405,071,233 4,398,269,281 2,708,000 mann me un 33,428,044,832 The UGX.960,343,925 that was not warranted was meant for the following activities which were either partially or not implemented at all; Amount not Activities not Purpose of the warranted implemented unimplemente 363,033,502 Allowances (Incl. To ease Casuals, Temporary, movement and sitting allowances) communication Fuel, Lubricants and Oils General Staff Salaries Integrated Fuel, Lubricants and To improve on Transport Oils the capacity of Infrastructure Information and the building, And Services Communication ease movement Technology Services. Maintenance - Buildings and Structures Maintenance e Machinery & Equipment Natural 72,000,000 General Staff salaries Improve on the Resources, welfare of staff Environment, Climate Change, Land And Water Improve on the \\| Public Sector 6,801,952 Transformati welfare of retired staff on As a result of failure to warrant the budgeted funds, general staff salaries and pension could not be paid. Observation Recommendation Programme \u201cApproved budget Warrants cramer Integrated Transport 184, 571, \u201a008 h Infrastructure And Services ul Natural Resources, 387,278,386 \u201a867, Environment, Climate Change, Land And Water The UGX. 2,014,926,986 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; No Programme Amount not Activities Purpose of the warranted not unimplemented implement activity peters Tea pce TT TT ETTORE ESTER 1 Community 118,929,393 Travel Monitoring I LE ES of RICE Mobilization And inland, government \\| Mindset Change Welfare and programmes Entertainme 4 nt \\{anne raenenie ts tmotemennenme Mo 4 cas teensvcercte meena es Ei nam", "metadata": {"headings": [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}, [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}]], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "targets", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], "page": 10, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nTE RST NR ES a TS \\_ \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.", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}, [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}]], "page": 10, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the lack of appropriate performance  \nindicators and targets in the work plan was because the Programme Budgeting  \nSystem (PBS) has Programme Implementation Action Plans (PIAPs) have  \noutputs and indicators which are mainly relevant to Central Government.  \n1.6 Implementation of outputs  \nI assessed the implementation of seven (7) outputs with fifty six (56) activities I advised the Accounting worth UGX. 4,821,458,377 that were fully quantified and noted that;  \nOfficer to liaise with Gulu City Council to ensure that e Five (05) output with fifty (50) activities and expenditure worth UGX. funds for the construction 1,649,034,860 was fully implemented.  \nof Sir Samuel Baker School is redirected for e One (01) outputs with five (05) activities worth UGX.88,603,840 were implementation to Gulu partially implemented. Out of five (05) activities, the entity fully City.  \nimplemented four (04) activities; one (01) activities were partially  \nimplemented, while one (01) activities were not implemented \nof outputs Activit activitie  \nies s s fully partially implem imple implem ented mente ented \nNo \\| Observation  \nRecommendation \nactivities. \n", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}, [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}]], "page": 10, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Drilling of 2 production wells at Labworomor Parish Palaro Sub County.\n2. Renovation of sir Samuel baker school in Unyama.", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], "page": 11, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 1 (c) for details. \nThe Accounting Officer attributed this majorly to the re-direction of Sir Samuel Baker School\u2019s renovation fund to Gulu city. \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  \nI sampled three (3) out of three (3) activities with a total expenditure of UGX.", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}, [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}]], "page": 11, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "207,481,560.", "metadata": {"headings": [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], "page": 11, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Progr Activity Source of Total Pictorial Summary of Audit Manageme amm details funds expen evidence findings (Time, conclusion nt  \ne diture Quality, Response (UGX) Quantity, Cost  \nand  \n\\_t \\| Functionality) \\| the delay  \n\\|  \nIntegr Periodic URF  \n\u00b0 At There was  \nated maintenance  \ntime of inspection in completion of Accounting Trans of 25.5 km of  \nin September works Officer port Palaro-Mede  \n2023, the road explained Infrast road  \nworks were still \nthat works ructur \nongoing; marram delayed due e And  \nhad just been \nto delay in spread and no procurement compaction was of fuel. done. \nIntegra Routine  \n\u00b0 \nA 3.6km There were no At a time of ted Mechanised \nroad was graveled head walls Verification, Transp maintenance \nand being used by constructed on; the ort of 7 km \nthe community. A the installed Accounting Infrast Pageya-Omel \none-line culvert culvert lines. Officer \nructur road \nwas constructed stated that \ne And \nalong the road  \nthe works \nFocus Area I Key Observation \\_  \n1", "metadata": {"headings": [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}, [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}]], "page": 11, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key jrecommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}, {"headings_1": {"content": "207,481,560.", "page": 11, "level": 8}}], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en ET Education / nun  \n\u2014 . block o Ce of ST ls  \nRenovation of a \n2 e I advised the Accounting to \nOfficer \\_\\_ ensure", "metadata": {"headings": [{"headings_0": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}, {"headings_1": {"content": "207,481,560.", "page": 11, "level": 8}}, [{"headings_0": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}, {"headings_1": {"content": "207,481,560.", "page": 11, "level": 8}}], [{"headings_0": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}, {"headings_1": {"content": "207,481,560.", "page": 11, "level": 8}}]], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "classrooms at Laminto P/S Grant  \ne At the time of inspection, one \\| classroom was being used as an office instead of a classroom for students.  \nThis leads to service delivery not being achieved. \nthat the school\u2019s facilities are put to their intended use in order to achieve the intended service delivery objectives. \nUpgrade of Omel HCII to e I advised the Accounting Officer to engage HCIII  \nThe medical equipment\u2019s were \nthe contractor to ensure works are completed in time  \nsupplied and delivered at the e Furthermore, the stored equipment\u2019s at the district instead of the Health  \ndistrict should be put to use.  \nCentre and are currently stored  \nat the district  \nImprovement of out-patient  \ndepartment was not done at the  \ntime of inspection.  \nThis can lead to loss of such  \nequipment. \n12-Human  \nRenovation of Sir Samuel I advised the Accounting Officer to liaise with", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}, [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}]], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Baker School in Unyama", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e This was not done because the school was curved to Gulu City. This affects service delivery \nGulu City Council to ensure that funds for the construction of sir Samuel Baker School rolled over for implementation by Gulu City. \nManagement of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I \nservice teachers. \nOut of the total warrants, UGX. 15,058,577,369 was utilized by the DLG resulting in un-utilized warrants of UGX. 4,482,506,616 representing utilization of 77% as summarized in the table below and detailed in Appendix 2.  \nApproved Supplement Revised Warrant Payment Budget ary UGX. Budget s UGX.  \nUGX. \nUGX.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}]], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ta 660,; 3\u00b0", "metadata": {"headings": [{"headings_0": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}, {"headings_1": {"content": "Development", "page": 12, "level": 2}}], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12; 306, 208, a", "metadata": {"headings": [{"headings_0": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}, {"headings_1": {"content": "Development", "page": 12, "level": 2}}], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "52,895 37 1,232 083,985 77,369 506,61 6 \nFrom the analysis, I noted that \ne There was an under absorption of UGX. 4,482,506,616  \ne The supplementary funding of UGX. 2,306,208,337 was not utilized  \ne The supplementary funding of UGX. 2,306,208,337 was not requested by the Accounting Officer. \nThe Accounting Officer acknowledged the issue but explained that the supplementary was due to salary enhancement of science teachers. \n2.2 Validation of employees on the enti ayroll \nI advised the The District had 1,164 employees on the IPPS payroll of which 1,113 Accounting Officer to (95.5%) were fully verified, 0 (0%) partially verified, 0 (0%) not verified, liaise with MoPS to and 51 (4.5%) did not show up. \nensure that the In addition, 01 individuals had not accessed the payroll by end of June, employees who did", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}, [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}]], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. This was captured as new records in my determination of the not show up get District wage bill. validated.", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The following observations were made; \nFurthermore I advised the Accounting Officer a. Out of 1,113 (95.5%) employees appeared for the validation exercise to liaise with MoPS to and presented all the pre-requisite documents to confirm their have the new records existence and regularity of recruitment. \naccess payroll \nb. A total of 51 (4.5%) employees on the payroll did not appear for the validation and were categorised as follows; \na. 03 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included sick leave, and pending retirement on abolition of Office. \nb. 17 employees were confirmed to have exited the District due to: \nwas included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that having informed all the staff about validation, he did not know why some of these staff did not appear for validation; although their responsibility on the system is still active staff on payroll \n2.3 Inconsistencies in Employee Details \nI", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}, [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}]], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A total of 107 employees on the payroll had inconsistencies in their dates I  \nadvised the of birth, captured in the payroll and data captured by NIRA on the Accounting Officer to National IDs. The information is critical in the identification of an engage the affected individual.  \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District\u2019s duly updated and records and may complicate the employee service history and retirement brought to the procedures. Where the errors in dates of birth increase the length of attention of the service, it may lead to the irregular extension of employee service.  \nMinistry of Public Service within a The Accounting Officer explained that the affected officers had been specified timeline for informed with guidance to provide the required documents for the appropriate action correction of their dates of birth as required by the Ministry of Public  \nService or to visit the NIRA office to correct their date of birth whichever  \nis applicable.", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], "page": 14, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.4 Delayed deletion of employees from the payroll I noted that UGX.60,092,148 was paid to 16 staff who had either been I advised the retired, transferred, absconded or died. These resulted into financial loss Accounting Officer to to government. initiate a process of deleting these names The Accounting Officer explained that some deductions had already been on the payroll. effected as per the schedules submitted and that the recovery was on- going. \\| 2.5 Review of the DLG Staff Establishment Review of the establishment revealed; I advised the i. Out of 223 approved positions, a total of 172 positions were Accounting Officer to filled leaving a gap of 61 vacant positions. In addition, 61 engage relevant positions were under-filled. stakeholders to develop and ii. The entity did not have an approved and costed staff implement a costed establishment for primary, secondary and tertiary institutions staff structure for the while the staff structure for health facilities issued by Ministry of District. Health was not incorporated into the district approved structure. The Officer that the of 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. 4.0 Receivables Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that the Accounting Officer of a vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records, follow", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}, [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}]], "page": 14, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UWEP) recoveries.", "metadata": {"headings": [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], "page": 15, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk that these funds could become uncollectible leading to a financial loss to Government and the entity. Receivables represent an idle asset that denies the Council the opportunities to utilize the funds to implement planned activities. \nRecommendation \nThere is risk that the District may not settle these obligations, given the poor recovery of funds. \nRecommendation \nI advised the Accounting Officer to ensure settlement of outstanding obligations arising from good and services received on credit by the municipal. \nOTHER MATTER \nIn addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n6.0 Implementation Of Key Government Grants/Programmes  \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}]], "page": 15, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}], "page": 16, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nGulu District budgeted and received UGX.444,328,288(100%) for the financial year 2022/23. Out of the UGX.444,328,288 received, the District spent UGX.444,325,223 (99.0%) leading to full utilization. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity l Planned quantity Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}]], "page": 16, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UY", "metadata": {"headings": [{"headings_0": {"content": "UY", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "respiration eigens een el 1 Rural Water and Construction of boreholes 8  \n8  \n\\|  \nSanitation Sub- Rehabilitation of boreholes  \nGrant (traditional Construction of Production", "metadata": {"headings": [{"headings_0": {"content": "UY", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.1.1 Positive observations  \nI noted the following areas where management had commendable performance;  \no All funds budgeted for were released and fully absorbed and was spent on projects that are in line with the District\u2019s strategic goals.  \noe Allocation of funds to new capital development, rehabilitation of water facilities was done as per the District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022.  \noe Projects in the water grant work plan were in the approved five-year development plan.  \nThe district undertook desk and field appraisals for all the projects.  \ne  \noe All UGIFT projects were allocated water sources.  \nI carried out inspection and noted that all works were complete.  \noe \n6.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "UY", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "UY", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planning", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], "page": 17, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: oe The proposed investments are derived from the approved LG Development Plan. oe prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), oe provides an indicative list of capital investments and other development activities to be funded. oe stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. I reviewed the planning Gulu DLG and noted the following; 6.1.3 Land ownership and maintenance of assets register Paragraph 5.3 and 4.1.8 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 provides that; LGs should have proof of land ownership or consent of land offer (e.g. land title, o agreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects. Although the Accounting Officer explained that MOU and the land agreement were signed by the communities for all the areas of the projects, I was not availed with evidence to confirm this. Recommendation I advised the Accounting to ensure that the District secures proof of land ownership or consent of land offer. 6.1.4 Maintenance of the Asset Register Sec 4.1.8 of the Grant Guidelines (2022/2023) requires LGs to maintain an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. During the audit, no evidence was availed to confirm that all the implemented projects were actually recorded in the District asset register. As a result, there is a risk that UGX.270,614,274 was invested in assets that have not been documented. This affects the tracking of the existing District water investments worth and the functionality of water sources. Although the Accounting Officer explained that all the new water points had been captured in form one, I was not availed with evidence to confirm this. Recommendation I advise the Accounting Officer to ensure that maintain an updated assets register covering details on water infrastructure. 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}, [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}]], "page": 17, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 19, "level": 1}}, {"headings_1": {"content": "Planning", "page": 17, "level": 2}}], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \\| \\_\\|\\_e(UGX  \n3,811,520,784 7277011070 \\|\\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 19, "level": 1}}, {"headings_1": {"content": "Planning", "page": 17, "level": 2}}], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 19, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 19, "level": 1}}], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3,811,520,784", "metadata": {"headings": [{"headings_0": {"content": "3,811,520,784", "page": 19, "level": 3}}, {"headings_1": {"content": "Capital", "page": 19, "level": 3}}], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "development  \nRecurrent  \n\"3,811,520,784 3,811, 520, 784 727,701,107 3,083,819,677 \nUnder funding resulted non- renovation of Sir Samuel Baker School in Unyama  \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that Sir Samuel Baker was no longer under his jurisdiction since it was curved out to Gulu city, and the money had to go back to Treasury.", "metadata": {"headings": [{"headings_0": {"content": "3,811,520,784", "page": 19, "level": 3}}, {"headings_1": {"content": "Capital", "page": 19, "level": 3}}, [{"headings_0": {"content": "3,811,520,784", "page": 19, "level": 3}}, {"headings_1": {"content": "Capital", "page": 19, "level": 3}}], [{"headings_0": {"content": "3,811,520,784", "page": 19, "level": 3}}, {"headings_1": {"content": "Capital", "page": 19, "level": 3}}]], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to seek for re-allocation of funds that were meant for renovation of Sir Samuel Baker school to other activities from MoFPED. \n6.2.5 Non-deduction of WHT from UGiFT  \nSection 123(1) of the income tax Act requires a withholding agent to pay to the commissioner any tax that has been withheld or that should have been withheld under this Part within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent. \nA review of \nvouchers revealed that WHT of  \nwas not \nsecondary school LIMITED under  \nUGIFT", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}]], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Being payment 28/06/202 121,749,284 BYGON 7,304,957 \nfor Bu \\| \\| construction and 3 ENTERPR upgrade of Omel \nISES Health centre II to \nLIMITED  \nHealth Centre III fy  \n2022/2023  \n246, 396,20 20 14,783,77 \\| \\| 5", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "funding.", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ver", "metadata": {"headings": [{"headings_0": {"content": "ver", "page": 20, "level": 3}}, {"headings_1": {"content": "funding.", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk that the funds were not utilized for the intended purpose. \nThe Accounting Officer explained that the problem was encountered due to system upgrade that left some accounts staff with capacity gaps however, the affected staff had been oriented and are now doing well.", "metadata": {"headings": [{"headings_0": {"content": "ver", "page": 20, "level": 3}}, {"headings_1": {"content": "funding.", "page": 20, "level": 2}}, [{"headings_0": {"content": "ver", "page": 20, "level": 3}}, {"headings_1": {"content": "funding.", "page": 20, "level": 2}}]], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "ver", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to recover the outstanding WHT payments from the contractors and remit it to URA. \n6.2.6 Implementation of UGiFT activities  \n6.2.7 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\u00b0 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which one (1) UGIFT infrastructure projects worth UGX. 663,484,550 was implemented. Details are in the table below; \nUGIFT Project Contract Amount \u2014\\_ Upgrade of Omel HCII to ei  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "ver", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "ver", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "ver", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "ver", "page": 20, "level": 3}}]], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infest", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "utr", "metadata": {"headings": [{"headings_0": {"content": "utr", "page": 20, "level": 2}}, {"headings_1": {"content": "Total", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in case the land disputes arise.  \nAlthough the Accounting Officer explained that the district is at final stages of processing the land title for Omel health centre III, I was not availed with evidence to confirm the Accounting Officer\u2019s response.", "metadata": {"headings": [{"headings_0": {"content": "utr", "page": 20, "level": 2}}, {"headings_1": {"content": "Total", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201eInspestien Bemaris [Pictorial Evidence \u2014&\u2014 \u2018Recommendation n  \n\\_  \n\\|]  \nUpgrade of e The construction  \nI advised the Omel HCII to is 75% complete.  \nHCIII at Construction is \\|  \nOmel still on going..  \nSubcounty e Renovation works  \nnot complete.  \nContract oe Work still in \nAccounting Officer to A closely follow up :  \nwith the contractor \nOns \n7\" 12 Ei ap uto ensure that all \u00a2  \n(3  \n>! \u00ab defects are corrected before  \namount: progress commissioning of UGX the project. 663,484,550 \n\\_ Photo showing state of Maternity ward as The Accounting \u201a at 14-Sept-23  \nOfficer attributed \\| f, \u00b0 ren  \nfi 8% yf nn ne i, yes the  \ndelayed  \nx implementation to t the delays in re-  \nvoting project funds  \nswept back to the  \ner  \nconsolidated fund > ] =  \nPhoto showing Out-patient Department as at 14\"'-Sept-23 \nal \nPhoto showing Placenta pit as at 14", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}, [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}]], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sept-23", "metadata": {"headings": [{"headings_0": {"content": "Sept-23", "page": 21, "level": 3}}, {"headings_1": {"content": "Project", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rar", "metadata": {"headings": [{"headings_0": {"content": "rar", "page": 21, "level": 1}}, {"headings_1": {"content": "Sept-23", "page": 21, "level": 3}}], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ku 5  \na  \nm  \n> \nSs L \n\\| C  \nf \nf a \u2018 es  \nf  \nPhoto showing state of VIP \u2018latrines as at\\| .", "metadata": {"headings": [{"headings_0": {"content": "rar", "page": 21, "level": 1}}, {"headings_1": {"content": "Sept-23", "page": 21, "level": 3}}, [{"headings_0": {"content": "rar", "page": 21, "level": 1}}, {"headings_1": {"content": "Sept-23", "page": 21, "level": 3}}], [{"headings_0": {"content": "rar", "page": 21, "level": 1}}, {"headings_1": {"content": "Sept-23", "page": 21, "level": 3}}], [{"headings_0": {"content": "rar", "page": 21, "level": 1}}, {"headings_1": {"content": "Sept-23", "page": 21, "level": 3}}]], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14\"-Sept-23", "metadata": {"headings": [{"headings_0": {"content": "14\"-Sept-23", "page": 21, "level": 2}}, {"headings_1": {"content": "rar", "page": 21, "level": 1}}], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.3 Education Development Grant  \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nAll funds that were allocated for the project was absorbed. This implies that all o  \nworks that were planned were done.  \nI inspected of 1 block of 2 stances drainable latrine at Ogul P/S, Construction of oe  \n1 block of 4 unit staff house at Kitinotima P/S, Renovation of 1 block of 2 classroom at Pece Pageya P/S and noted that the works were significantly", "metadata": {"headings": [{"headings_0": {"content": "14\"-Sept-23", "page": 21, "level": 2}}, {"headings_1": {"content": "rar", "page": 21, "level": 1}}, [{"headings_0": {"content": "14\"-Sept-23", "page": 21, "level": 2}}, {"headings_1": {"content": "rar", "page": 21, "level": 1}}]], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 22, "level": 1}}, {"headings_1": {"content": "14\"-Sept-23", "page": 21, "level": 2}}], "page": 22, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted the District incorporated education development grants project activities o  \ntotalling UGX. 482,462,059 into the district plans and budgetary framework  \ne The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \n6.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n6.3.3 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 22, "level": 1}}, {"headings_1": {"content": "14\"-Sept-23", "page": 21, "level": 2}}, [{"headings_0": {"content": "satisfactory.", "page": 22, "level": 1}}, {"headings_1": {"content": "14\"-Sept-23", "page": 21, "level": 2}}], [{"headings_0": {"content": "satisfactory.", "page": 22, "level": 1}}, {"headings_1": {"content": "14\"-Sept-23", "page": 21, "level": 2}}]], "page": 22, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], "page": 22, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Selection of schools/ projects for Education Development grant Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. I noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. Inconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. Although the Accounting Officer explained that Education Department had an up to date asset register which is used for selection of schools to benefit from development grants, I was not availed with evidence to confirm this. Recommendation I advise the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintain and it is used in selection of schools to benefit from the Education Development grant. 6.3.4 Diversion of funds to unplanned activities Paragraph 10.4.1(5) of the Treasury Instructions, 2017 states that in reviewing The Accounting Officer explained that during planning and budgeting under the new asset model, the capital expenditures were supposed to be planned under the three series categories; non-residential buildings, residential building, furniture and fittings and other structures. However due to capacity gap, there was poor planning and budgeting under the asset model. Recommendation I advised the Accounting Officer to address the capacity gap by training the responsible officer on the use of system. 6.4 Micro Scale Irrigation The GoU is implementing the micro scale irrigation programme in Gulu 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. Gulu District received UGX. 216,205,103, out of UGX.216,205,103 budgeted (100%) to implement the following activities. I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Programme was done in accordance with the grant guidelines. The following were my observations; 6.4.1 Positive observations I noted the following areas where management had commendable performance; oe All funds that were allocated for the project was absorbed. This implies that all works that were planned were done. o The district", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}, [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 24, "level": 1}}, {"headings_1": {"content": "a)", "page": 22, "level": 2}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the District allocated 36% to capital development instead of the required 75% leading to under allocation by UGX. 99,653,827 (39%) while Complementary services were over allocated by UGX. 99,653,827 (39%) as shown in the table below. \nMain Expenditure Threshold as per Actual Approved Variance Audit remark Items the guidelines percentage budget  \n(budget) (UGX) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 24, "level": 1}}, {"headings_1": {"content": "a)", "page": 22, "level": 2}}, [{"headings_0": {"content": "following;", "page": 24, "level": 1}}, {"headings_1": {"content": "a)", "page": 22, "level": 2}}]], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 24, "level": 1}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RTE TEE EEE Development TUR 5% \\| Capital  \n(micro scale irrigation \n\u0131 Be \\| Under", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 24, "level": 1}}, [{"headings_0": {"content": "(A)", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 24, "level": 1}}]], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"62,500,000", "metadata": {"headings": [{"headings_0": {"content": "\"62,500,000", "page": 24, "level": 3}}, {"headings_1": {"content": "(A)", "page": 24, "level": 3}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UC RR NE ETO \nallocation REIT EN ESEL a Da Me ee en Complementary 25% 64% 153,705,103 39 Over Allocation", "metadata": {"headings": [{"headings_0": {"content": "\"62,500,000", "page": 24, "level": 3}}, {"headings_1": {"content": "(A)", "page": 24, "level": 3}}, [{"headings_0": {"content": "\"62,500,000", "page": 24, "level": 3}}, {"headings_1": {"content": "(A)", "page": 24, "level": 3}}]], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "services", "metadata": {"headings": [{"headings_0": {"content": "services", "page": 24, "level": 1}}, {"headings_1": {"content": "\"62,500,000", "page": 24, "level": 3}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "216,205,103", "metadata": {"headings": [{"headings_0": {"content": "216,205,103", "page": 24, "level": 3}}, {"headings_1": {"content": "services", "page": 24, "level": 1}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting Officer explained that first year of implementation where guideline provided that 100% should be spend on complementary activities since it was a pilot", "metadata": {"headings": [{"headings_0": {"content": "216,205,103", "page": 24, "level": 3}}, {"headings_1": {"content": "services", "page": 24, "level": 1}}, [{"headings_0": {"content": "216,205,103", "page": 24, "level": 3}}, {"headings_1": {"content": "services", "page": 24, "level": 1}}], [{"headings_0": {"content": "216,205,103", "page": 24, "level": 3}}, {"headings_1": {"content": "services", "page": 24, "level": 1}}]], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "study.", "metadata": {"headings": [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation I advised the Accounting Officer to ensure that money is allocated to the expenditure items as per the grant, budget and implementation Guidelines-Micro Scale Irrigation. 6.4.5 Activity percentage allocations and codes for complementary services Paragraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and Recommendation I advised the Accounting Officer to always follow the guidelines and charge expenditure on specified codes. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. 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 whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for", "metadata": {"headings": [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}, [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}]], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING", "metadata": {"headings": [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}, [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}]], "page": 26, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "None of the beneficiaries received PRF funds multiple times. This ensured that oe  \nPRF loans could not be accessed by ineligibe people.  \neo I noted that in all the 10 sampled PDM SACCOs, the SACCO bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022 to formalise the relationship between Government and the PDM SACCO  \ne All the 47 Parishes were gazetted under MoLG database and were included, benefited from the PDM funding, this helped create socio- economic transformation by households out of the subsistence economy into the money economy  \ne Training of local experts was carried out which increased mobilisation and appropriate use of PRF by households and enterprise groups.  \nTraining of households and enterprise group leaders was conducted out which oe  \nincreased socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live.  \nAll the parishes constituted PDCs, which ensured responsible for overseeing and e  \ncoordinating development activities within the Parish  \no In 10 sampled SACCOs, a leadership vetting committee was elected and inaugurated, vetting criterion following the PDM SACCO byelaws was approved, and furthermore, PDM SACCOs operated without a fully constituted Board. This ensured appropriate oversight.  \n10 sampled PDM SACCOs had training of the PDM SACCO members during the oe", "metadata": {"headings": [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], "page": 28, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], "page": 28, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Training of local experts, households and enterprise groups was carried out for e  \nall the 10 sampled SACCOs thus ensuring increased mobilisation. \n7.1.3 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n7.1.4 Planning and Budget Performance  \nI reviewed the Gulu District approved work plan and budget for PDM activities and noted the following. \n7.1.5 Alignment of the District Budgets to the PDM  \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise \nRecommendation \nI advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation \n7.1.6 Delayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX. 25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \no No funds were disbursed to any of the 47 SACCOs in the 1 Quarter yet UGX. 25,000,000 was expected per quarter.  \nAll the SACCOs received PRF of UGX. 25,000,000 in the 2\"? Quarter.  \no \no All the SACCOs received UGX.75,000,000 in the 3 Quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the \nmoney economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}]], "page": 28, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], "page": 29, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED to ensure that funds are released to the SACCOs in a timely manner as planned. \nFurthermore, I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.7 Disbursement of Parish Revolving Fund  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM \nS/N SACCO Name Total \u201cPRE Total Disbursements %tage Va rriance (D) Received (Loans) (B) (A-B) a", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}]], "page": 29, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ana", "metadata": {"headings": [{"headings_0": {"content": "ana", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eh) |", "metadata": {"headings": [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \u2014 21:2 eee wen North  \nREEL ZENTREN TEENS  \nen un u 100,000,000 8,000,000 8% \nES (92,000,000) \\_\\| Bungatira 100,000,000 44,000,000  \nLaban Paicho \n\\| 11\u00b0 89,000,000) \\_ 19,000,000 9.5% \\| (181,000,000) \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that the district was piloting PDMIS with only two parishes and succeeded on only 19 households which were piloted for planning purposes to allow all other parishes to be enrolled on the system and there was continuous modification on the system that delayed the process of fund disbursement. \nRecommendation  \nI advised the Accounting Officer to engage the Ministry of ICT to address the PDMIS", "metadata": {"headings": [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}, [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}], [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}], [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}], [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}], [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}]], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "challenges.", "metadata": {"headings": [{"headings_0": {"content": "challenges.", "page": 30, "level": 3}}, {"headings_1": {"content": "eh) |", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7.1.8 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 structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer oe  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "challenges.", "page": 30, "level": 3}}, {"headings_1": {"content": "eh) |", "page": 30, "level": 2}}, [{"headings_0": {"content": "challenges.", "page": 30, "level": 3}}, {"headings_1": {"content": "eh) |", "page": 30, "level": 2}}], [{"headings_0": {"content": "challenges.", "page": 30, "level": 3}}, {"headings_1": {"content": "eh) |", "page": 30, "level": 2}}]], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The Parish Development Committee which  \n7 members of the \noe 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 e  \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 Recommendation", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}]], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Structure", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 31, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 1}}], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \u201cHLG \\|  \n\\_\\_\\_  \na HLG  \nCore \\| the \nImplementation aa EEE eae ene nat ae \u201cAccoun  \nCore e The  \nteam was I advised  \nOfficer to", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 31, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 31, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 1}}]], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 31, "level": 3}}, {"headings_1": {"content": "Structure", "page": 31, "level": 2}}], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not fully constituted as per the guideline. ensure that PDM HLG\\_ core Teams  \ne The District did not prepare quarterly implementation team is fully performance reports. Out of 4 quarterly constituted and functional to performance reports, 1 was prepared.  \nimplement their specific roles.  \ne There was no evidence of; Mobilization and  \nsensitization of the various stakeholders at  \nall levels including communities, \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nAccounting Officer The Accounting Officer attributed the failure to prepare quarterly performance reports to the delayed release of", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 31, "level": 3}}, {"headings_1": {"content": "Structure", "page": 31, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 31, "level": 3}}, {"headings_1": {"content": "Structure", "page": 31, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 31, "level": 3}}, {"headings_1": {"content": "Structure", "page": 31, "level": 2}}]], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engine", "metadata": {"headings": [{"headings_0": {"content": "Engine", "page": 31, "level": 8}}, {"headings_1": {"content": "Implementation", "page": 31, "level": 3}}], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a  \nel ET Be nz Parish  \nI reviewed the operations of the PDC in the I advised the Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "Engine", "page": 31, "level": 8}}, {"headings_1": {"content": "Implementation", "page": 31, "level": 3}}], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 sampled PDM SACCOS, and noted the ensure that the PDCs hold their Committees (PDC) following;  \nquarterly meeting.  \ne Out of 10 PDCs, none of them held all the 4  \nquarterly meetings.  \nI further advised the Accounting Parish priorities and action plans for the FY Officer to liaise with the relevant 2022/2023 were not prepared by all the 10 authorities to ensure that the PDCs PDCs.  \nare fully funded so that they can 10 PDCs did not prepare quarterly function.  \nperformance reports.  \n10 PDCs received funding of UGX. 700,000  \nfor the PDC activities \nCommittees and Production, Marketing, Business  \nSub Committees  \nDevelopment services, Finance and the sub-committees are formed. investment sub Committees. \nIn addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that the guidance on the formation of the production committee was noted late after the first AGM. He further stated that all committees missing will be formed in the subsequent meetings. \n7.1.9 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM 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": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}, [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}], [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}], [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}], [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}]], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o 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.  \noe 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 continuous sensitization and mobilization of communities towards the PDM at the Parish level.  \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations;  \nSN Nature of training \\| Observations  \n\\| Training of the ToTs Mn trainers (Core Implementation", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}, [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}]], "page": 32, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. e The training of  \nand Core PDM was not carried out.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}], "page": 32, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "_Recommendation", "metadata": {"headings": [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], "page": 32, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the ER \nSL. \\| Officer to liaise woth the \n7.1.10 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 Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}, [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}]], "page": 32, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of oe  \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its o  \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development e  \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \noe A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \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  \noe The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations  \nRecommendation registration. \u201cPDM \\_  \nLicensing of the \n\\|  \ne", "metadata": {"headings": [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}, [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}]], "page": 33, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "All 47", "metadata": {"headings": [{"headings_0": {"content": "All 47", "page": 33, "level": 3}}, {"headings_1": {"content": "_Recommendation", "page": 32, "level": 2}}], "page": 33, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "metadata": {"headings": [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], "page": 33, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs Under the \\| on the business of lending under Officer to engage the PDM Microfinance  \nMicrofinance Institutions money lenders SACCOs Secretariat to guide Institutions Money \\| act.  \non \nthe operationalization of Lenders Act 2016  \nthis requirement..  \nAs a result, enforcement of recovery of  \nPRF from beneficiaries by the PDM \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nAlthough the Accounting Officer explained that due to time, there were interim committees formed that helped come up with resolutions to create bank accounts, I was not availed with evidence to of committee minutes to verify this matter \n7.1.11 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}, [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}]], "page": 33, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}, [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}]], "page": 34, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LT. _ |", "metadata": {"headings": [{"headings_0": {"content": "LT. _ |", "page": 35, "level": 3}}, {"headings_1": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ERREISENSETIEREREN parishes.", "metadata": {"headings": [{"headings_0": {"content": "LT. _ |", "page": 35, "level": 3}}, {"headings_1": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "did \u201cnot | MRE SN advised", "metadata": {"headings": [{"headings_0": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}, {"headings_1": {"content": "LT. _ |", "page": 35, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RAT Accounting NT TIEREN", "metadata": {"headings": [{"headings_0": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}, {"headings_1": {"content": "LT. _ |", "page": 35, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ranking. of", "metadata": {"headings": [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \nWealth All the 10 I the \nsampled \\_ Households \ncarry out wealth ranking during Officer to carry out wealth \\| identification of subsistence households. ranking using the wealth Details are in Appendix 5 (b) \nranking tool in next phase of the PDM  \nFailure to identify subsistence  \nhouseholds using the wealth ranking  \ntool and selet and implement  \nprioritized projects may undermine the  \nachievement of pillar objectives \nAlthough the Accounting Officer explained that wealth ranking was done, I was not availed with evidence of wealth ranking.  \nSelection \nand e Four (04) parishes selected flagship I advised the Accounting Implementation of \nprojects that were inconsistent with Officer to liaise with MoLG to", "metadata": {"headings": [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}, [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}]], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}, {"headings_1": {"content": "Ranking. of", "page": 35, "level": 1}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the LG selected priority commodities. \nensure flexibility in selecting", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}, {"headings_1": {"content": "Ranking. of", "page": 35, "level": 1}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}, {"headings_1": {"content": "Ranking. of", "page": 35, "level": 1}}]], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Ten (10) out of Ninety two (92) flagship projects. farmer", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise/households", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented projects that are not from the priority commodity list. Details are in Appendix 5 (c). \nFailure to select and implement prioritized projects could undermine achievement of the pillar objectives. \nAccounting Officer explained that although they advised the farmers to adhere to the flagship projects, the farmers selected different projects.", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}, [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}]], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Loan Application e 19 beneficiaries in 2 Parishes who\\} I advised the Accounting and", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Approval", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "accessed loans before 5\u2018\u201d June 2023 Officer to always ensure that Process \nwere not selected through the PDMIS. the loan application process is \\|  \ne 6 beneficiaries in 3 Parishes who followed.  \naccessed loans after 5\u201c June 2023,  \nthere was no evidence that they had  \nbeen vetted by a village meeting  \nconvened by the enterprise groups as  \ndetailed in the table below.  \ne All beneficiaries in all parishes  \naccessed loans from enterprise  \ngroups where they were not \nrequirement. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}, [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}], [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}], [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}]], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting Officer explained that,  \nalthough the policy was provided for in  \nthe manual, it contradicted the  \ndirectives issued that no charges should  \nbe impose on the PDM beneficiaries and  \nthey must be paid 1,000,000 without  \nany deduction.  \nOperation of the Paragraph 3.0 of the Users Handbook I advised the Accounting SACCO  \nBank for the PRF Under PDM Pillar 3 - Officer regularize the creation Accounts  \nFinancial Inclusion October 2022 of the the bank accounts provides that each Parish shall have a  \nPDM SACCO and a PRF designated bank  \naccount for that PDM SACCO, in a  \nbranch of a supervised financial  \ninstitution that is convenient for the  \nmembers of the PDM SACCO.  \nI noted that;  \ne By the time of the first general  \nmeeting, 10 PDM SACCOs had  \nalready received funds contrary to  \nprocedures. \nAccounting Officer explained that due to limited time, there was an\\_ interim committee that sat to decide on opening of bank accounts, prior to the AGM", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}, [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}]], "page": 36, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Registration of _.", "metadata": {"headings": [{"headings_0": {"content": "Registration of _.", "page": 36, "level": 3}}, {"headings_1": {"content": "Approval", "page": 35, "level": 3}}], "page": 36, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2.6.2 of the Users Handbook I advised the Accounting Enterprise Groups for the Parish Revolving Fund (PRF) Officer to ensure that Under PDM Pillar 3 - Financial Inclusion enterprise groups have October 2022 provides that the PDM evidence of registration with Enterprise Groups shall be registered by the Sub-County Community the Community Development Officers at Development Officers before the Sub-County, as a Community Based qualification to receive Organization. A copy of the certificate of funding.  \nRegistration of the Enterprise Group  \n(together with details of the members  \nof the Group) shall be sent to the \\|  \nChairperson of the PDM SACCO and to \nexplained that all enterprise groups were registered by the CDOs in each Sub County, I was not availed with evidence to confirm the Accounting Officer\u2019s response \n7.1.12 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Registration of _.", "page": 36, "level": 3}}, {"headings_1": {"content": "Approval", "page": 35, "level": 3}}, [{"headings_0": {"content": "Registration of _.", "page": 36, "level": 3}}, {"headings_1": {"content": "Approval", "page": 35, "level": 3}}], [{"headings_0": {"content": "Registration of _.", "page": 36, "level": 3}}, {"headings_1": {"content": "Approval", "page": 35, "level": 3}}], [{"headings_0": {"content": "Registration of _.", "page": 36, "level": 3}}, {"headings_1": {"content": "Approval", "page": 35, "level": 3}}]], "page": 36, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 3}}, {"headings_1": {"content": "Registration of _.", "page": 36, "level": 3}}], "page": 37, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e One (1) beneficiary in One (1) PDM SACCOs had implemented different projects \nDetails are in Appendix 5 (f).  \nThis undermines the achievement of PDM objectives. \nThe Accounting Officer acknowledged the Matter.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 3}}, {"headings_1": {"content": "Registration of _.", "page": 36, "level": 3}}, [{"headings_0": {"content": "following;", "page": 37, "level": 3}}, {"headings_1": {"content": "Registration of _.", "page": 36, "level": 3}}], [{"headings_0": {"content": "following;", "page": 37, "level": 3}}, {"headings_1": {"content": "Registration of _.", "page": 36, "level": 3}}]], "page": 37, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 37, "level": 3}}], "page": 37, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the beneficiaries implement projects as guided else consultation with the PDM Secretariat should be made. \nJohn F.S. a ORIGINAL Copy AUDITOR GENERAL \n22\u2122 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 37, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 37, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 37, "level": 3}}]], "page": 37, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_No Source  \n1 Tax Revenues 511,965 Local Services Tax 187 -101,511,965 Land fees \n30,431,300 31,568,700 Business Licenses \n10,452,500 4,547,500 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}]], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "87,615,488 122,384,512", "metadata": {"headings": [{"headings_0": {"content": "87,615,488 122,384,512", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 2}}], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non-Tax Revenues Other Property income", "metadata": {"headings": [{"headings_0": {"content": "87,615,488 122,384,512", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 2}}], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nes \u2019", "metadata": {"headings": [{"headings_0": {"content": "nes \u2019", "page": 38, "level": 5}}, {"headings_1": {"content": "87,615,488 122,384,512", "page": 38, "level": 2}}], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Dividends \nOther property income (disposal of assets  \n=e 78,000,000 7,015,000 70,985,000 \\| 307,786,000 23,026,000 284,760,000 \\| \n\\|\\_\\_\\| Other fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "nes \u2019", "page": 38, "level": 5}}, {"headings_1": {"content": "87,615,488 122,384,512", "page": 38, "level": 2}}, [{"headings_0": {"content": "nes \u2019", "page": 38, "level": 5}}, {"headings_1": {"content": "87,615,488 122,384,512", "page": 38, "level": 2}}], [{"headings_0": {"content": "nes \u2019", "page": 38, "level": 5}}, {"headings_1": {"content": "87,615,488 122,384,512", "page": 38, "level": 2}}]], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Miscellaneous Revenue", "metadata": {"headings": [{"headings_0": {"content": "|__| Miscellaneous Revenue", "page": 38, "level": 3}}, {"headings_1": {"content": "nes \u2019", "page": 38, "level": 5}}], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "| Total Revenue", "page": 38, "level": 3}}, {"headings_1": {"content": "|__| Miscellaneous Revenue", "page": 38, "level": 3}}], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N 68,000,000 21,219,747 46,780,253 826,786,000 367,272,000 459,514,000", "metadata": {"headings": [{"headings_0": {"content": "| Total Revenue", "page": 38, "level": 3}}, {"headings_1": 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10", "page": 39, "level": 5}}]], "page": 39, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. : \\_\\_\\_ agricultural  \nAGRO- 01 Institutional 01060203-Enabled 010017-Machinery acquisition \\| INDUSTRIALIZATION Strengthening extension supervision system and maintenance  \nand Coordination developed and operationalised  \n\u2014  \n\\|  \n\\|  \n06-NATURAL 03-Water 14040401-Budget priorities \\| 000006-Planning and ENVIRONMENT, \\| Management \\|", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 39, "level": 2}}, {"headings_1": {"content": "| \u2018Human Capital ~ | [ 01-_ 1202010101-Strengthen 000034-Education and Skills 482,195,731 10", "page": 39, "level": 5}}], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "RESOURCES, \nResources i aligned to programme plans Budgeting services \n\\|", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 39, "level": 2}}, {"headings_1": {"content": "| \u2018Human Capital ~ | [ 01-_ 1202010101-Strengthen 000034-Education and Skills 482,195,731 10", "page": 39, "level": 5}}, [{"headings_0": {"content": "er", "page": 39, "level": 2}}, {"headings_1": {"content": "| \u2018Human Capital ~ | [ 01-_ 1202010101-Strengthen 000034-Education and Skills 482,195,731 10", "page": 39, "level": 5}}], [{"headings_0": {"content": "er", "page": 39, "level": 2}}, {"headings_1": {"content": "| \u2018Human Capital ~ | [ 01-_ 1202010101-Strengthen 000034-Education and Skills 482,195,731 10", "page": 39, "level": 5}}]], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| CLIMATE CHANGE,", "metadata": {"headings": [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| LAND AND WATER  \n\\| socom 4. INTEGRATED \n03-Transport -  \n09040106-Community access & 260002-District\\_, Urban and TRANSPORT  \n\\| Infrastructure feeder roads constructed & Community Access Road INFRASTRUCTURE and Services maintained to facilitate market Maintenance  \nDevelopment access  \n\\| 040-Production \\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}, [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}]], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. 11-DIGITAL 000004-Finance and \\_.. TRANSFORMATION \u0131\\_and Marketing  \nAccounting\n6. \\| Natural  \nresources,", "metadata": {"headings": [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "03-Water 14040401-Budget priorities \\| 000006-Planning and 88,603,840 Environment, Climate Resources  \nchange, Land and Management \naligned to programme plans  \nBudgeting services. \n\\| 02-Population \\| \\| 7 Human Capital \n320021-Hospital 3,083,245,719 5 i Management Health, Safety  \nManagement and Support  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}, [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}], [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}], [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}]], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(cae", "metadata": {"headings": [{"headings_0": {"content": "(cae", "page": 40, "level": 3}}, {"headings_1": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| and Management  \nServices  \n\\|\\_\\_\\| bet Le  \nTOTAL 4,773,180,49 \\|60 \n\\| : \\| \nAppendix 2: Utilization of the wage Budget  \n\\|  \n\\_  \nDepartmentName ApprovedBudget SupplimentalyBud RevisedBudget Warrant Payments UnspentBalance \nee EUTIN  \na  \nAdministration 276,531,164 = 276,531,164 276,531,164 146,120,654 130410510 \\| \\| \\| ;  \nCommunityBasedServices - \\| 293,400,000 293,400,000 -\\| 0] \\|  \n\\_14,278,585,822 1,028,355,131 15,306,940,953 15,280,724,791 12,063,723,045 \\| 3217001746 \\|  \n\\| Finance 344,481,236 - 344,481,236 344,481,054 249,422,403 95058651 \\| \u2014 \\|  \nHealth wae 273,340,664 273,340,664 248,774,839 24565825 InternalAudit 258,975,000 219,733,296 39241704 \n289750  \n\\|  \n258,975,000 TE  \n\\_NaturalResources 457,023,000 260,952,335 \nLee \\| 51  \nPlanning 30,003,000 30,003,000 2208396 \\_\\_\\_\\_\\_  \n709,222,666 1,585,075,872 729797853 RoadsandEngineering 69,662,375 69,662,375 69,662,375 37,736,188 31926187 Statutorybodies \\| \\| 720,803,480 - 720,803,480 720,803,480 720,694,662  \nTrade, 37,511,532 28,000,000 65,511,532 65,511,532 49,459,232 16052300 \nIndustryandLocalDevel I  \nopment  \n: \\_\\_\\_\\_\\_ \\| \\| \\| Water 204,212,956 80,600,000 284,812,956 212,812,956 212,748,995 63961 \\|", 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"page": 41, "level": 3}}, {"headings_1": {"content": "Total", "page": 40, "level": 3}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Typeetwnter fosity \\|  \nSub Geunty \\| Parity \\| i \n\\|", "metadata": {"headings": [{"headings_0": {"content": "SN.", "page": 41, "level": 3}}, {"headings_1": {"content": "Total", "page": 40, "level": 3}}, [{"headings_0": {"content": "SN.", "page": 41, "level": 3}}, {"headings_1": {"content": "Total", "page": 40, "level": 3}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 41, "level": 5}}, {"headings_1": {"content": "SN.", "page": 41, "level": 3}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Village  \nIs there proof of land Was due diligence Remark (s) ownership or consent carried out to  \nof land offer (e.g. land ensure that the land  \ntitle, agreement, formal \\| is free of \ni. \\| Borehole  \nUnyama Oding Labongoguro No i & \nNo No evidence was availed to confirm that due diligence was carried out  \nNo evidence was availed to confirm that due diligence was carried out  \n35", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 41, "level": 5}}, {"headings_1": {"content": "SN.", "page": 41, "level": 3}}, [{"headings_0": {"content": "| |", "page": 41, "level": 5}}, {"headings_1": {"content": "SN.", "page": 41, "level": 3}}], [{"headings_0": {"content": "| |", "page": 41, "level": 5}}, {"headings_1": {"content": "SN.", "page": 41, "level": 3}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Borehole _ No", "metadata": {"headings": [{"headings_0": {"content": "Borehole _ No", "page": 41, "level": 3}}, {"headings_1": {"content": "| |", "page": 41, "level": 5}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No  \nevidence was availed to confirm that due \\|", "metadata": {"headings": [{"headings_0": {"content": "Borehole _ No", "page": 41, "level": 3}}, {"headings_1": {"content": "| |", "page": 41, "level": 5}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "roe", "metadata": {"headings": [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nBorehole \" \\| Ayweri Paibona  \n\\| \nNo  \nNo \nAkor \nNo \ndiligence was carried out  \nNo evidence was availed to confirm that due diligence was carried out  \nNo evidence was availed to confirm that due diligence was carried out  \nNo evidence was availed to confirm that due", "metadata": {"headings": [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}, [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}], [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}], [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}], [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nm ss", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "diligence was carried out \\|  \n7 well \n\\| Palaro \u0131  \nPatwol No  \nNo evidence was availed to confirm that due \\|  \ndiligence was carried out  \nNo evidence was availed to confirm that due diligence was carried out  \nNo \nNo evidence was availed to confirm that due diligence was carried out  \nNo  \nNo evidence was availed to confirm i  \nthat due i  \ndiligence was carried out \nAppendix 4: Mischarge of Education Development Grant  \nInvoice \\| Invoice Description /Purpose  \nler Check Payment Distribution Account Code Description Supplier Number Date  \na Date Amount Code \n\\| EDUC/014/ 20-Jun-23 Payment for re-roofing of two-classroom 6431566 28-Jun-23  \n2,408,420 \n312111 Residential Buildings \\| Jonako \\| 06/2023 \\| block at Laminto Primary School under", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}, [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Investments 1 \\| SDG funding. \\| Limited \\_\\_.\\_  \n=  \nEDUC/016/ \\{\\| 20-Jun-23 Retention for construction of 1 block of 5 6439357 28-Jun-23 \\|  \n1,651,556 312111 Residential Buildings Lagere  \n\\|  \n06/2023 stances drainable latrine at Cetkana\n- Acquisition Engineerings \\|  \nPrimary school under SDG funding.  \nUganda  \nLimited EDUC/006/", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "16-Jun-23 stances \\|  \nConstruction of 1 block of 5  \n6433501 28-Jun-23 1,204,616 312111 Residential Buildings Melwood \\|  \n' 06/2023 drainable latrine at Awach Primary School", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Company Limited \\|  \n\u00c4 \\|\\_under SDG funding.  \nar iG 2 16-Jun-23  \n\\| EDUC/006/ \\|  \n\\| Construction of 1 block of 5 stances", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6433501 \\|  \n06/2023 \\| \\| \\| \n28-Jun-23 6,692,313 312111 Residential Buildings Melwood \\| drainable latrine at Awach Primary School \\|", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}, [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Company Limited", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "38 \n\\| \\|\\_under SDG funding. I 39 I  \n' i EDUC/012/ \\| 17-Jun-23 Construction of 1 block of 5 stances 6439357 28-Jun-23  \n861,609 312111 Residential Buildings  \nLagere  \n\\|  \n06/2023 \\| \\| drainable latrine at cetkana Primary  \nAcquisition Engineerings  \n-  \nSchool under SDG funding. i  \nUganda Limited el  \n\\|  \n\\|  \n\\| EDUC/012/ 17-Jun-23 Construction of 1 block of 5 stances 6439357 28-Jun-23  \n06/2023 drainable latrine at cetkana Primary \n155,090 312111 Residential Buildings Lagere", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}, [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Engineerings School under SDG funding.  \nUganda Limited EDUC/009/ 16-Jun-23 \\| Construction of 1 block of 2 stances 6437846 28-Jun-23 13,640,575 313121 Non-Residential Tipianyimi  \n\\|  \n\\|  \n' 06/2023 ' drainable latrine at Pokogali Primary  \nBuildings - Investment \\|  \nschool under SDG funding.  \nEDUC/014/ 20-Jun-23 \\| of 28-Jun-23  \nPayment for re-roofing two classroom 6431566", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Improvement Limited 13,380,109 312111 Residential Buildings Jonako 06/2023 block at Laminto Primary School under", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Investments \\|  \nSDG funding. Limited EDUC/013/ \\| 17-Jun-23 \\|  \n\\_  \n'  \nConstruction 1 block of 2 stances 6429828 28-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 42, "level": 2}}, {"headings_1": {"content": "nm ss", "page": 41, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "metadata": {"headings": [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "68,241 \\| 313121 Non-Residential Cultas Investment Buildings - Limited  \nunder SDG funding. Improvement  \n\\| \\_ \\| \\|  \n40,062,529 \\| \nAppendix 5 (a): Signing of PRF Financing Agreements  \nEe \\| Vote [ Sacco name  \nDid the SACCO Chairperson sign Funds Received Date money was received  \nDate agreement Remarks \\|  \npn name \nPRF financing agreement with  \n\\| was signed \n\\| Gulu \\| Wilul Pukony Yes  \n100,000,000 12/10/2022, 20/04/2023 and 26/06/2023  \nAgreement signed after money Da 26/06/2023 was received \\|  \nieee RS Ost  \nRE  \n2\\| Gulu Oding Unyama  \n100,000,000 12/10/2022, 20/04/2023 and + 26/06/2023  \nAgreement signed after money \\_\\|\\_DLG 26/06/2023 \\| received was  \n\\_ \n[ SN. \\| Parish N \u2018Was wealth of  \nNo. villages No. of villages Remarks ranking carried out  \nwhere wealth  \nat parish level?  \nranking was carried  \nPE PR ROOTLETS ESOL STOLE TT ST TEN RECTED ars  \n\u2014 \u2014  \nz = ;  \n2 \nGuluDLG \\|  \nBurcoro No \n\\|  \n2 2 No evidence was availed to confirm that wealth ranking was actually carried out.  \n\u2018 3 DLG mn  \n\\_  \na \n. ]  \n\u2014 \\| Gulu \\| Pageya No", "metadata": {"headings": [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}, [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}]], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3  \nNo evidence was availed to confirm that wealth ranking was actually carried out.  \n\\| \ni  \nTERN  \n4 \\| Gulu DLG Atiabar North  \nNo evidence was availed to confirm that wealth ranking was actually \n\\| 5 \\| \n\\_ GuluDLG \\|. Laban  \nNo \ncarried out.  \n5\\| 5 No evidence was availed to confirm that wealth ranking was actually \\|  \nel carried out.  \n6 Gulu DLG \\| Kal Umu \n39 \nNo evidence was availed to confirm that wealth ranking was actually", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}]], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee cl", "metadata": {"headings": [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "carried out. \u00b0  \ncarried out. \\| \n\\| \ncarried out.  \n\\| Ff  \nNo evidence was availed to confirm that wealth ranking was actually carried out. \nAppendix 5 c): Selection and implement prioritized/ flagshi \\| SN \\| Vote Parish Name of \\| List of flagship projects per SACCO  \n\\| Name Name SACCO  \n\\|  \n\\|  \n\\|  \n\\| \n\\| Are the Number of PDM How  \nmany How many of How many of the \\| flagship enterprises enterprises are the farming enterprises \\| projects  \nimplementing enterprises are from the \\| consistent  \nflagship projects are farming priority commodity", "metadata": {"headings": [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}, [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| with the", "metadata": {"headings": [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "enterprises list priority  \n\\_  \n\\| commodities  \n\u0131 selected by  \nTe Burcoro Burcoro ze  \nproduction,  \npela 2. LE \nAwach \nSoya bean production, Rice production  \nED  \n\\|  \nGulu Pageya Pageya Soya beans production, tomatoes production, No DLG \nAwach \nFish farming, produce buying and marketing, maize production, sunflower farming, rice \\| \n\\| 11 \n\\\\ production, Agro business  \n\\_  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}, [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gulu", "metadata": {"headings": [{"headings_0": {"content": "Gulu", "page": 43, "level": 3}}, {"headings_1": {"content": "| with the", "page": 43, "level": 4}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cle \"3. \nPaduny Goat rearing, Soya beans production, maize No 13 13  \n13 10 \\|  \n\\_  \n\\| DLG Awach production, poultry, piggery, Sunflower  \nproduction  \nFone  \n\\| production, production, \\| : \n\\|  \n\\| \\| Wilul Rice piggery, dairy", "metadata": {"headings": [{"headings_0": {"content": "Gulu", "page": 43, "level": 3}}, {"headings_1": {"content": "| with the", "page": 43, "level": 4}}, [{"headings_0": {"content": "Gulu", "page": 43, "level": 3}}, {"headings_1": {"content": "| with the", "page": 43, "level": 4}}], [{"headings_0": {"content": "Gulu", "page": 43, "level": 3}}, {"headings_1": {"content": "| with the", "page": 43, "level": 4}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dig", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 43, "level": 2}}, {"headings_1": {"content": "Gulu", "page": 43, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pukony \nfishery, poultry, soya bean production \\|", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 43, "level": 2}}, {"headings_1": {"content": "Gulu", "page": 43, "level": 3}}, [{"headings_0": {"content": "Dig", "page": 43, "level": 2}}, {"headings_1": {"content": "Gulu", "page": 43, "level": 3}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. \\| Gulu Oguru Oguru Soya beans, Fishery, rice production, poultry,", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 43, "level": 2}}, {"headings_1": {"content": "Gulu", "page": 43, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 43, "level": 3}}, {"headings_1": {"content": "Dig", "page": 43, "level": 2}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nPukony cattle rearing, piggery, maize production, bee", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 43, "level": 3}}, {"headings_1": {"content": "Dig", "page": 43, "level": 2}}, [{"headings_0": {"content": "| |", "page": 43, "level": 3}}, {"headings_1": {"content": "Dig", "page": 43, "level": 2}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "keeping", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i  \nGana it \u201ci :", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Gulu \\| Pagik  \nPiggery, soya bean production, maize production \\\\\\_\\_ DLG \\_\\_\\_Paicho \\|\n7. Gulu Kal Umu Kal Umu \\| Soya bean production \\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I 8. Gulu Oding \nMaize production, vegetables production, soya \\|  \nbean production, piggery, produce dealers, \n\\|  \n\u201e.DLG \\| Unyama\\_\\_\\_\\| a \\| 9. \\| Gulu Atiabar Rice production, fishery, goat rearing, soya and No  \n4 \\|\\_\\_\\| DLG North north  \n\\| 10 Gulu  \nMaize production, soya bean production  \n5  \n\\| \n40", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}, [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tues", "metadata": {"headings": [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ee \nlication and Approval Process  \nena \\| Parish Name Enterprise Name  \nof SACCO  \nof PRF Was the Date loan Were the Were they vetted Remarks Name Nene \\|  \nname beneficiary beneficiary was loan by a village  \n;  \n\\| \n\\| \nfrom the obtained beneficiaries meeting convened approved  \nselected by the enterprise PDM through the groups Waroco\u201d ie \u201cAkello Brenda re =  \nBurcoro Awach \nkwo BSG \nDa ER. \u201cYes Pree ie  \n\"No payment of PRF had been \\| \nreceived by 30th June \nAdong Christine  \n\\| No payment of PRF had been \\| received by 30th June Pageya \\| \\|  \nPageya Awach Tem Gumi \\| Okumu Richard yes  \nee ox-plough \ner No payment of PRF had been \\| \nreceived by 30th June farmers Lakot Nighty \\|  \nyes \nNo payment of PRF had been \nreceived by 30th June  \n\\|  \n\\|  \nGulu DLG \\| Paduny Paduny Awach  \nNo payment of PRF had been", "metadata": {"headings": [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}, [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}]], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pied |", "metadata": {"headings": [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a  \nreceived by 30th June \nNo payment of PRF had been \nreceived by 30th June  \ni \n\\|  \n\\| Gulu DLG \n\\| Wilul \\| wilul  \nPukony  \nOngwech Ha No payment of PRF had been Rubangatek Oniang Dorotea \neen No payment of PRF had been Piggery  \nreceived by 30th June  \n\\| Gulu DLG ee \\| Pukony \u0131  \nOguru Rwot Aye Atim Jennifer j  \nNo payment of PRF had been ; \ntwero  \nreceived by 30th June \\| Okello Walter  \n\\} \\| \nele eC payment of PRF had been", "metadata": {"headings": [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}, [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}]], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 44, "level": 3}}, {"headings_1": {"content": "pied |", "page": 44, "level": 2}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by 30th June  \nie 6 eet DLG Pagik Pagik Paicho \\| Can de Laker Jackline  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 44, "level": 3}}, {"headings_1": {"content": "pied |", "page": 44, "level": 2}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee !", "metadata": {"headings": [{"headings_0": {"content": "ee !", "page": 44, "level": 1}}, {"headings_1": {"content": "er", "page": 44, "level": 3}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No payment of PRF had been \\| \nming  \n\\| received by 30th June \\| \nenterprise Aber Irene", "metadata": {"headings": [{"headings_0": {"content": "ee !", "page": 44, "level": 1}}, {"headings_1": {"content": "er", "page": 44, "level": 3}}, [{"headings_0": {"content": "ee !", "page": 44, "level": 1}}, {"headings_1": {"content": "er", "page": 44, "level": 3}}], [{"headings_0": {"content": "ee !", "page": 44, "level": 1}}, {"headings_1": {"content": "er", "page": 44, "level": 3}}]], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "t=", "metadata": {"headings": [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No payment of PRF had been \\|  \n\\| \\|\\_group \\|  \nBR Gulu DLG Kal Umu Paicho Upar pi et Toon Geoffrey \nreceived by 30th June \nNo payment of PRF had been enterprise  \nreceived by 30th June  \ngroup Okwir Beneth Yes  \nNo payment of PRF had been  \n\\| Anoth  \nreceived by 30th June \n\\| DLG Oding Unyama Odokorach = \n\u201cGulu Oding \\|  \nNo payment of PRF had been \\_ Maize Concy  \nreceived by 30th June \ngrowers Okumu Wilson  \nNo payment of PRF had been \\| \nreceived by 30th June \n41 \n\\| GuluDLG \\| Atiabar \\| Atiabar Abeda \\_Ojok  \nNorth Bedo Walter 22/12/2022 Yes oO \n\\| \nNorth Bungatira tek Okeny Charles Yes 22/12/2022 zZ Oo  \n\\| \\| \\| \\| Alanyo Maria Yes 22/12/2022  \n\u00b0o \n\\|  \n\\| \n\\| Anena Nancy Yes 22/12/2022 Yes 2 oO", "metadata": {"headings": [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}, [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}]], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Eva.", "metadata": {"headings": [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "laban ) [Yes GuluDLG \nLaban Paicho Orib can \\_Jokene Daniel Yes 22712/2022 Yes  \nNo \n\\| \\| \nAgenorwot Stella Yes 22/12/2022 Yes zZ \u00b0 \n\\| \nGom pi Lakot Florence Yes 22/12/2022 Yes \\| \nkatuku \nkwede  \n\\| Cwiny Aciro Pamela Yes 22/12/2022 Yes No \n\\|\\_Maleny . \\_\\_  \n. \nTic Kacel Oluba Denis Yes 22/12/2022 Ber \n\\|  \n: \nTem Lawoko Albert Yes 22/12/2022 Yes No : \n\\|  \nwomen \nendix 5 (e): Registration of Enterprise Groups \nVote Name \n\\| Parish Name \\| Name  \nof SACCO  \nNumber of PDM How many enterprises are registered \n\\_\\_\\|.as CBOs \\| Gulu DLG \\| Paduny \\| PadunyAwach  \n0  \n\\_ \n\\| Gulu DBLG \\| Burcoro \n\\|\u01311 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}, [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}]], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fo", "metadata": {"headings": [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Gulu DLG\\_\\_\\| Pageya\\_\\_\\| Pageya Awach \n\\| PATER. SET Gulu DLG Atiabar North Atiabar North Bungatira 7 553535 \\_\\| el lee Gulu DLG  \nLaban Paicho \nGulu DLG Kallmu \\_\\_\\_\\| Kal Paicho \numu 6 lo eon tale \\|  \n\\| \nGuluDLG Pagik ~Pagik Paicho ni 0 =\\|  \n\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}, [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}], [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}], [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}], [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}]], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Gulu DLG \\| Wilul Wilul Pukony 19  \n0", "metadata": {"headings": [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "DIE", "metadata": {"headings": [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ in le (10. \\| Gulu DLG\\_\\_\\| Oding Oding Unyama Ps \nAppendix: 5 (f): Irregularities in project implementation  \n\\_ SN. Vote Parish Name of Name of PRF \\| Loan Amount ' Loan Amount as Project Status of the project ' Name Name SACCO beneficiary \\| SACCO household funded  \n\\| as per per  \n\\| records \\| evidence  \n\\|  \n\\_ provided  \n\\| \n42 \nRemark \\| \\| \\| \nT aa \\| A tiabar ~ Ojok Walter 1,000,000 1,000,000 \\| Poultry \\| \\| \\| \n\\| \\| Ojok claimed ha old 19 chickens", "metadata": {"headings": [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}, [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}]], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- North \\| N orth  \non the 19/08/2022 and planning to  \n\\| B ungatira \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "buy the second batch however no ;  \n\\_  \n5  \n\\| accountabilities availed to \\}  \nwere \n\\_ confirm his assertion. ; \n\\| \ni \\| \\} \\| \\| : i \n~Okeny 1,000,000 Poultry Charles", "metadata": {"headings": [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}, [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}]], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,00 Poultry m", "metadata": {"headings": [{"headings_0": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}, {"headings_1": {"content": "DIE", "page": 45, "level": 2}}], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alanyo Maria 1,000,000 \\| \n5", "metadata": {"headings": [{"headings_0": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}, {"headings_1": {"content": "DIE", "page": 45, "level": 2}}, [{"headings_0": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}, {"headings_1": {"content": "DIE", "page": 45, "level": 2}}]], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Anena Nancy  \n\u201a \n43 \n\u201a He had 13 chickens by the time of inspection. No accountability on how \\| \"he spent the money \nShe used part of the  \nmoney \nfor the \\|", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}, [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}]], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "right", "metadata": {"headings": [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "purpose, she bought 30 chickens, and She diverted the UGX \\| 100,000 to buy rice seeds for her rice \\| garden. \n\\_ By the time of the inspection, Anena \\_ Nancy claimed that she had sold the \\_ first batch and planning to buy the \\| second batch. \nLaban \\| Laban \u201cTEs Tran Tine re Paicho . Daniel \\| \n\\| \n\u201cAgenorwot 1,000,000 1,000,000 Poultry yn Stella \\| \n\\| were \\|  \n:  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}, [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}]], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "metadata": {"headings": [{"headings_0": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}, {"headings_1": {"content": "right", "page": 46, "level": 1}}], "page": 47, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], "page": 47, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Florence \\| \\| \n( \\| \n\"Aciro Pamela. 1,000,000. 1,000,000 T ES Piggery \nats  \n3 \n\u00bb \u2014\\_ = en u \\| \u2014\\_\\_ net \n44 \n\"He diverted the funds from piggery to \\_ \\| poultry. He claimed that he bought 51 chickens first batch and by the time of  \n\\_  \n\\_ the inspection he had like 12 chickens \n\\_ Only four hens seen. She claimed  \n\\| \\_ that she operates on a free range \\| system that getting all them was not easy to her by the time of the visit \nI inspected two pigs though she \\| claimed that she had bought 4 pigs and two died. No accountability.  \n\\_ \nFollowing the interview with, Pamela, \u201ashe bought 4 piglets and \\_ unfortunately, 2 died each at 100,000 \\| with no accountability.  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}, [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}]], "page": 47, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}