{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF IBANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], "page": 1, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], "page": 2, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Table of COntent6isncncuncns comm ome ERO OR OMe eaINS i PUI ccs sn ex ea ac ali ee i i tac am mm 1 PIE FRI TDG 1 eer BEL AUDIT DAT ER een i LW JImblementatar st Ihe Approved Buciet  \n1 ee mene 2.0 Management of the Government Salary Payroll .....uneesnesnennsesensennenenenennennenenennennennansennenen 9 PEP AR Or MEI ee di 3:0 Change in Accounting Treatfient for Non-cufrent Assets  \nif \u201e....nmsnenenenenuunenennannonunnnennen EEE a 4.0 Implementation of Key Government Grants/Programmes ..........nneneeneeenenene 11 4.1 District Rural Water Supply and Sanitation Conditional Grant..............neeeee 11 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.................... 14 UT UI 18 un gga OU ss ENG! (a 19 43 Wsgencdea Road Fund \\{URF\\} Prien.  \n21 ee es 4.6 Youth Livelihood Programme (Y\u00a5LP) REGOVETIES TO date...  \n22 nennen en nenoenrensgen 4.7. \nList of Acronyms \n\u2018Acronym \u2014\\_\\| Meaning", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 2, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Local _", "metadata": {"headings": [{"headings_0": {"content": "Local _", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Government nn", "metadata": {"headings": [{"headings_0": {"content": "Government nn", "page": 3, "level": 5}}, {"headings_1": {"content": "Local _", "page": 3, "level": 3}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "DLG \nDistrict  \nGoU Government of Uganda  \nHCMS Human Capital Management System  \nINTOSAI International Organization of Supreme Audit Institutions  \n\u2014 IPPS Integrated Personnel and Payroll system  \n\\| ISSAIs International Standards of Supreme Audit Institutions  \n\\| \\_\\_  \n\\_  \nLocal Government Financial and Accounting Manual, 2007  \nLocal Government Financial and Accounting Manual, 2007  \nLGFAR", "metadata": {"headings": [{"headings_0": {"content": "Government nn", "page": 3, "level": 5}}, {"headings_1": {"content": "Local _", "page": 3, "level": 3}}, [{"headings_0": {"content": "Government nn", "page": 3, "level": 5}}, {"headings_1": {"content": "Local _", "page": 3, "level": 3}}]], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 8}}, {"headings_1": {"content": "Government nn", "page": 3, "level": 5}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority  \nLLG [ Lower Local Governments ond \\_  \nLR", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 8}}, {"headings_1": {"content": "Government nn", "page": 3, "level": 5}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "MoES Ministry of Education \\| MoFPED Ministry of Finance, and Economic \nPlanning \\_\\_ Develo opment MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA National Audit Act  \nNTR Non-Tax Revenue  \nPBS Program Budgeting System \n\\_\\| \\_ \nPDU \nProcurement & Disposal Unit PFMA \nPublic Finance Management Act  \n\\|  \nPFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets \\|", "metadata": {"headings": [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}, [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}]], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 3, "level": 2}}, {"headings_1": {"content": "| Local Revenue", "page": 3, "level": 3}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Consolidated", "metadata": {"headings": [{"headings_0": {"content": "Consolidated", "page": 3, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Fund  \nUganda Consumer and Lender's Association  \nUganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "Consolidated", "page": 3, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "it Uganda", "metadata": {"headings": [{"headings_0": {"content": "it Uganda", "page": 3, "level": 4}}, {"headings_1": {"content": "Consolidated", "page": 3, "level": 2}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Shilling", "metadata": {"headings": [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\\_  \n\\| Uganda Roads Authority  \nUganda Support to Municipal infrastructure Development Uganda Women Empowerment Project  \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF IBANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Ibanda 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 Ibanda 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": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}, [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}]], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 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 Ibanda District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to the 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 Council had a budget of UGX.34,498,684,409 out of which UGX.33,872,031,075 was warranted as shown below;  \nSN Details Budget Warrants % funding \n1 Recurrent (Wage 23,315,950,092 23,033,067,594 98.8% \\_\\| Recurrent (Non-wage 5,460,088,066 5,129,828,192 94% \\_\\_\\_\\| Development 5,722,646,251 5,709,135,289 99.8%", "metadata": {"headings": [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}, [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}]], "page": 4, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "|__| Total", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], "page": 5, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "34,498,684,409 33,872,031,075 98.2% Out of the total warrants of UGX.33,872,031,075 I reviewed the utilisation of warrants worth UGX.24,922,289,244 (74%) as summarised in the table below; Actual expenditure Cumulative Cumulative (UGX) Actual %age out of expenditure total warrants Outputs/activities under budget \u2014 24,220,123,448 performance review (URF Road rehabilitation maintenance fund No Observation Recommendation 1.1 Revenue Performance Performance of Local Revenue According to the approved budget, the District Local Government planned to I advised the Accounting collect local revenue of UGX. 951,087,000. However by the end of the year, Officer to continue only UGX. 898,317,773 had been collected representing 94% performance. identifying new revenue The summary is in the table below and the details are in table a sources to maximize the revenue potential of the Approved Variance District and continuous improvement of LR TEI Teen mn collection. 313,106,000 637,981,000 574,171,935 63,809,065 t 52,769,227 1 The District Local Government over collected revenue from land fees and miscellaneous revenue 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 especially for land fees. Refer to Appendix 1. Under collection of targeted local revenue affects implementation of planned activities. The Accounting Officer attributed the considerably improved LR performance to recovery of business from post Covidi9 era and new sources of revenue identified. 1.2 Performance of GOU warrants The DLG The entity had an approved budget of UGX.33,223,255,472 from the I advised the Accounting various programmes out of which UGX.32,602,882,334 was warranted Officer to ensure that resulting in a shortfall of UGX.620,373,138 representing 98% performance. the affected activities are rolled over to the The performance of warrants for each of the programmes is shown in the next financial year for table below; implementation. Programme Approved Warrants (UGX) Variance % Budget (UGX) (UGX) Bn ag e per for ma nc e Administration Of 540,680,260 540,680,253 7 100 Justice 2,528,138,560 2,528,138,559 1 100 Industrialization Community 545,902,526 205,902,167 340,000,359 38 Mobilization And Mindset Change Governance And 1,108,203,107 1,108,203,107 - 100 No Observation Recommendation = The UGX. 620,373,138 that was not warranted was meant for some of the following activities which were either partially or not implemented at all; No Programme Amount not Activities Purpose and warranted not impact of /partially the implement unimplemen \\| ed ted activity 1 Integrated 205,875,591 Reduction in un received transport the scope of URF and some infrastructure the works", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}, [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}]], "page": 5, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], "page": 7, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "3 265,248,000 Not Luwero- mobilization & implemented Rwenzori mind-set  \nprogram change  \nTOTAL  \n504,982,810 \natt \nAs a result of failure to warrant the budgeted funds, the Municipality could not implement the following; \nStreet lights could not be installed along the selected roads. e \nOffice furniture was not purchased and delivered. e \nSome of the Roads and bridges were not improved. e \n. Luwero-Rwenzori program like PCA \nThe Accounting Officer explained that some grants expected from other government units ie PCA from OPM, UWEP and YLP operational funds from ministry of Gender were not released for the reasons we don\u2019t know and we do not have control over them. \n1.3  \nPerformance of external assistance  \nThe entity had an approved budget for external assistance of UGX. I advised the Accounting 384,341,937 from Human Capital Development out of which UGX. 370,830,968 Officer to take the was warranted resulting in a shortfall of UGX. 13,510,969 representing 96% following action; performance.  \ne To engage the relevant  \nThe performance of warrants for each of the programmes is shown in the  \ndevelopment  \ntable below;  \npartners and ensure Variance % that all budgeted Programme \u00c4npreved PP Warrants fund funds", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}, [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}]], "page": 7, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "are", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], "page": 7, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "budget ing warranted. Observation Recommendation The Accounting Officer explained that this was due to budget cut from the Donor funders. Utilization of Warrants Out of the total warrants of UGX. 33,872,031,075 availed during the year, I advised the Accounting UGX. 30,889,274,073 was utilized by the entity resulting in unutilized warrants Officer to ensure that all of UGX. 2,982,757,002 representing utilization of 91% as shown in the table affected activities are below; rolled over and funds followed up for re-voting with MoFPED in the Utilization of subsequent financial Warrants Variance Programme (UGX) Bn a (UGX) (UGX) Bn year. Human Capital 2,194,106,1 21,061,691,328 18,867,585,219 Management 09 Governance & 1,558,919,388 1,510,137,000 48,782,388 Security Community mobilization & 184,154,526 187,058,839 -2,904,313 u mind-set change Agro- 2,648,138,560 2,595,289,242 52,849,318 Industrialization Natural resources, Environment, 1,246,785,645 1,229,064,708 17,720,937 Climate Change and Land oat eee 58,538,645 49,223,957 9,314,688 Development Integrated transport 956,676,770 956,676,770 100 infrastructure and services Public sector Es 5,525,165,489 4,881,113,408 644,052,081 transformation Development plan 631,960,724 613,124,930 18,835,794 Implementation Source of information is PBS. The warrants that were not utilized were meant for the following activities that were partially or not implemented at all. Table Showing activities affected by under-utilization of warrants No Observation Recommendation Natural 16,311,836 Consultancy for Delayed resources, the feasibility approved by Environment, study and MOWSC Climate Change detailed and Land engineering design of piped water system 12-Human 351,232,994 Upgrade of Delayed capital Birongo HCII to completion development HCIIT Total 1,536,880,090 As a result of failure to utilise warrants; e Failure to construct a seed secondary school at Bwahwa in Nyabuhikye Sub-county delayed access to the intended services. Upgrade of Kihani health centre II and Birongo were not done e The Accounting Officer explained that the cause for delay was due to late procurement and contractor having many lots however , the unspent funds 2022/2023 were reported to the Ministry of Finance and a supplementary budget has already been provided and some funds already released for implementation of these activities in FY 23/24. Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. Part A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}, [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}]], "page": 7, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "i ee", "metadata": {"headings": [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], "page": 10, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "1.6 Implementation of outputs  \nI assessed the implementation of six (6) outputs with twenty-nine (29) I advised the Accounting activities worth UGX. 4,357,609,924 and noted; \nOfficer to put in place measures to address the e Four (4) outputs with twenty six (26) activities and expenditure challenges that led to worth UGX. 2,434,609,353 we're fully implemented. \nthe delay of the project e One (1) outputs with two (2) activities worth UGX. 1,080,419,110 and ensure their full was partially implemented. implementation. One (1) output with one (1) activities worth UGX. 842,581,461 was  \ne \nnot implemented at all. \nIn addition, the Accounting was advised Table showing performance indicators and targets \nto ensure close \nCategory No. of No of No. of No of No of Expenditure \nmonitoring of the of outputs outpu activiti Activit activities activiti Amount (UGX) projects being ts esin ies partially es not Bn  \nimplemented to expedite assess fully implement implem their completion. imple  \nented \nFully  \n2,434,609,353 implement  \ned outputs \nPartially  \n1,080,419,110 implement  \ned outputs \nNot 1 842,581,461 implement  \ned outputs \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities\u2019 were not attained. For example, Ibanda DISTRICT LOCAL GOVERNMENT did not implement or partially implemented the following planned activities. \nConstruction of seed school at Buhwa in Nyabuhikye Sub county; e \nnot implemented.  \nPartially Implemented.  \nUpgrade of Kihano HCII to HC III. e \nUpgrade of Birongo HCII to HCIII. e \nRefer to Appendix 3 for details \n1.7. Delivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delive under Focus Areas", "metadata": {"headings": [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}, [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}]], "page": 10, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], "page": 11, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "total expenditure of UGX 1,179,288,538. Below is a summary of my findings details are in the respective Focus area para\u2019s. N Programme \\| Activity details Focus area Total Summary of Audit o expenditure findings (Time, conclusion (UGX) \u2018Bns Quality, Quantity, asat Cost and 15/11/2023 \\| Functionality) 1 12-HUMAN Completion of a Education 87,512,340 At the time of Fully CAPITAL three classroom grant - Former inspection on 15 implemented DEVELOPME block at SFG November 2023, the and the class NT Bukaama P/s in works were is being used Ishongororo complete and the However, the Town council facility was Blackboard functional. had too many cracks, The gutters installed are already licking and the lightening conductor needs to be \\| Construction of Education two classroom grant - Former block at Kihani SFG - P/S 2 12-HUMAN Upgrade of UGIFT CAPITAL Birongo HCII to (Infrastructure) DEVELOPME HCIII NT covered. 91,617,649 At the time of Fully inspection in implemented November 2023, the and the class works were is being used complete 615,954,340 At the time of Fully inspection in implemented November 2023, the but not yet works were functional as complete including no electricity wiring was installed and no medical Recommendation I advised the Accounting officer to ensure that the upgraded of Birongo HC III is functional to facilitate the intended service delivery, and the contractor rectifies the defects identified on the constructed three (3) classroom block at Bukaama P/S. 2.0 Management of the Government Salary Payroll In 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. Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Ibanda District Local Government had a wage budget of UGX. 21,067,323,085, out of which UGX. 18,207,714,920", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}, [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}]], "page": 11, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "validation and were categorised as follows;  \ndeleting these names e 22 employees who did not appear for the headcount were  \nfrom the payroll. For staff accounted for by the Accounting Officer as being away for genuine  \non transfer of service, reasons which included study leave abroad, staff who had no  \nthe Accounting Officer National IDs at the time of validation.  \nshould initiate a process e 32 employees were confirmed to have exited the District due to:  \nof transfer of salary death, dismissal, abscondment, retirement, transfer of service, payment to their new and those who are known to the Accounting Officer but failed to  \nduty stations and recruit appear for validation without justification.  \ntheir  \nreplacements.  \n01 individual whose names were not on the District's payroll by e Include the employee on \u00b0 \nJune 2023, appeared for the validation exercise. This individual  \nthe validated District was included on the validated payroll, upon confirmation by the  \npayroll by introducing Accounting Officer regarding their status.  \ntransfer of the payroll record from the previous The Accounting Officer explained that;  \nposting station.  \ne Records were accurately captured  \nThe employees who did not appear for head count were sick while  \ne \nothers lacked information about the validation exercise.  \nThe validated employee had not yet accessed the District payroll e", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}, [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}]], "page": 13, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "by June 2023 since he had just transferred service from another District. 2.3 Inconsistencies in Employee Details A total of 422 employees on the payroll had inconsistencies in their dates of I advised the Accounting birth, captured in the payroll and data captured by NIRA on the National Officer to engage the IDs. The information is critical in the identification of an individual. affected staff and ensure that employee records are Inconsistent information undermines the integrity of the District\u2019s records duly updated and brought and may complicate the employee service history and retirement to the attention of the procedures. Where the errors in dates of birth increase the length of service, Ministry of Public Service it may lead to the irregular extension of employee service. within a specified timeline for appropriate action. The Accounting Officer explained that the Ministry of Public Service considers first information that was provided in the system and not on the ID and that reconciliation can only be done by individual staff presenting evidence to the Ministry of Public Service. Delayed deletion of employees from the payroll I noted that UGX. 10,766,808 was paid to 5 staff who had either been I advised the Accounting retired, transferred, absconded or died. These resulted into financial loss to Officer to improve the government. controls to allow prompt removal of staff that no The Accounting Officer explained that in instances of death, information at longer qualify to be on the times did not reach the office in time due to challenges of processing death District payroll. certificates and letters of administration including failure by beneficiaries to follow up. In addition, the IPPS is not automated to remove staff that clock 60 years of mandatory retirement. 2.5 Review of the Entity Staff Establishment During the audit, I undertook procedures to review the completeness and I advised the Accounting relevancy of the entity establishment and noted that; Officer was advised to; EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 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\u201d June 2023, there was a change", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}, [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}]], "page": 13, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}], "page": 14, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable water 2030. \nSN \\| Category Activity Planned quantity Actual quantity  \n1 Rural Water and Sanitation Extension of Kijongo piped 01  \n01  \nSub-Grant (traditional water system(UGift) \\_\\_  \n2 component) Besian of piped water 02  \n02 \\| Design of piped water systems(ugift)  \nPiped systems(ugift)  \n3  \nWater Sub-Grant Supply of pipes and fittings for 01  \n01  \n(UgIFT component) rehabilitation \\_\\| of  \nConstruction of 5 stance Kanywambogo gfs  \n4 lined latrine with HWF and Construction of 5 stance lined 01 \n\\|  \n01 PWDs  \nlatrine with HWF and PWDs  \n5 Rehabilitation of water Rehabilitation of water points 02  \n10 points  \nTOTAL 7 15 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}]], "page": 14, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], "page": 15, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "The following were my observations; 4.1.1 Positive observations \nI noted the following areas where management had commendable performance;  \nAll the program funds received during the year were spent in line with the District oe \nstrategic goals.  \nAll the 5 projects implemented were in the approved work plan with proof of land e \nownership consent of land.  \noe All the 7 projected were eligible and their appraisals were done.  \n\u00b0 I noted that all of the ongoing UgFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community.  \noe The District water quality met the minimum standard and had functional water user committees. \n4.1.2 Areas of Improvement  \nI noted the following areas where the District needed improvement; \n4.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:  \n\u00b0o The  \ninvestments are derived from the \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}]], "page": 15, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 16, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that during the year under review, management did not allocate projects to some sub counties because they were to benefit from a bigger project that was being designed by that time. The design was completed and works for the water project is being implemented. The sub counties affected include Kikyekye, Keihangara, Nyabuhikye and Kicuzi", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 16, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], "page": 16, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that water coverage projects are distributed evenly and appropriately and to expedite the completion of the projects designed in the affected sub counties. \n4.1.3 Monitoring  \nPreparation and submission of quarterly reports . \nSec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by the Ministry of Water and Environment to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nSubmission of quarterly reports . \nI noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below;  \nDeadline for submission Actual date of submission  \nComment \nQuarter One 10\" October, 2022  \n14\" October 2022  \nDelayed \nQuarter Two 10\" January, 2023 10 January 2023  \nIn time \nQuarter Three 10\u00ae April, 2023 \nQuarter Four \\| 10\" July, 2023 \n17% April 2023 \n14\" Jul 2023  \nDelayed \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "oc All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.  \ne All DLGs should have water quality testing kits.  \nDLGs should test at least 20% of the already existing water sources across the e  \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \noe All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless e  \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "T reviewed the implementation of the Grant activities and noted the following;  \nA Review of reports submitted to MWE revealed that only out of the sampled 19 \u00b0  \nout of 582 (3.3%) of the existing water sources, and only 4 out 4 (100%) of the new sources were tested. Of the 23 tests carried out, only 22 (91.7%) of the water sources were found to be suitable for human consumption. This is shown in the table below and detailed in appendix 13  \nSN Category Number of Percentage Percentage Percentage Percentage water required to be actually untested of successful sources tested tested tests. (a) b (a-b)  \n1 Existing 582 20% 3.3% 97 91,7 projects  \n2 New 4 100% 100% 0 100 projects \nThe water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that the water source that did not meet the quality parameters was a shallow well and the community was sensitized and it was", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "demolished.", "metadata": {"headings": [{"headings_0": {"content": "demolished.", "page": 17, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "demolished.", "page": 17, "level": 1}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to devise means of ensuring that the water sources constructed meet the quality required to produce safe for consumption. \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) Developed the Intergovernmental Fiscal Transfers", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "demolished.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "demolished.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Reform", "metadata": {"headings": [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "to \n4 \n\\| Supply and installation of irrigation system to 40 farmers  \nConsultancy services for the feasibility study and detailed engineering design of piped water system in Rwengwe -Nyakatete GFS and Irimya  \nExtension of kijongo piped water system in Kijongo  \nConstruction of seed secondary school at Bwahwa in Nyabuhikye SC esses ee of  \nKihani HCII to HCIII  \nTOTAL \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations  \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Funding and absorption of UGIFT funds  \no The entity budgeted and received UGX. 2,883,950,8(100%) funding.  \noe [noted that the entity had a no-objection of planned investments from MOH. o A review of the budget allocations of the Health development activities revealed that there were proper budget allocations for upgrade and new construction activities.  \no I observed that the District had land titles for UGIFT projects worth UGX. 2,658,863,146 implemented.  \noe A review of procurement files revealed that the 5 projects were implemented as per the PPDA guidelines.  \noe Physical inspections of 1 project(construction of 2 in one staff house at Mayanga HC III) implemented revealed that it was completed and currently utilised. \n4.2.2 Areas of Improvement  \nI noted the following areas where the District needed improvement; \n4.2.2.1 Funding and Absorption  \nOut of the approved budget of UGX.2,883,950,804, the district received UGX. 2,883,950,804 (100%). Out of the received funds, UGX.1,512,820,714 (52.5%) was spent, thus leaving UGX.1,371,130,090 unutilized. Details are in the table below; Details Approved Funds Warrants/ Expenditure Unspent %age budget (UGX) released Release (UGX) (UGX) of (UGX) (UGX funds absorb ed 1,512,820,714 1,371,130,090 52.5% i \nRecommendation \nI advised the Accounting Officer to enhance supervision mechanisms of the service providers and construction works to expedite the completion of the above projects. \n4.2.3 Planning and Budget Performance  \n4.2.3.1 Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX. 368,000,000 (25%). In addition, there was no allocation to repair of medical equipment and Replacement of small medical equipment\u2019s and medical furniture as shown in the table below. \nMain Expenditure Items Threshold as Actual Approved Variance Audit per the percentage budget - (A-B) remark guidelines (budget) (UGX) \nSE IE) Repair of medical equipment Me  \n20960", "metadata": {"headings": [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 18, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "09 m", "metadata": {"headings": [{"headings_0": {"content": "09 m", "page": 19, "level": 2}}, {"headings_1": {"content": "Reform", "page": 17, "level": 3}}], "page": 19, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Minimum \nReplacement of small medical Maximum 20% \\| Ze ME -5%  \nNot equipment and medical furniture.  \nbudgeted Upgrade and new construction Maximum 60%  \n000,000 40%  \nincluding Geotechnical Allocation Investigation on the selected site  \nMaintenance of buildings  \nCompletion of unfinished  \nstructures  \nProvision of auxiliary structures  \nfor support services \nI [10 318,017,393 \\| \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "09 m", "page": 19, "level": 2}}, {"headings_1": {"content": "Reform", "page": 17, "level": 3}}, [{"headings_0": {"content": "09 m", "page": 19, "level": 2}}, {"headings_1": {"content": "Reform", "page": 17, "level": 3}}], [{"headings_0": {"content": "09 m", "page": 19, "level": 2}}, {"headings_1": {"content": "Reform", "page": 17, "level": 3}}], [{"headings_0": {"content": "09 m", "page": 19, "level": 2}}, {"headings_1": {"content": "Reform", "page": 17, "level": 3}}]], "page": 19, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], "page": 19, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that Budget allocation was done at the Ministry level together with contract award. He added that the district was only provided with funds to implement what has been done by the Ministry of Health. The funds were \nA review of contract documentation revealed that 8 UGIFT projects received funding of UGX.2,886,733,202 but projects worth UGX.1,003,585,260 were not/partially implemented as summarised in the table below and detailed in appendix 15.; I undertook procedures 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. \nProject Value of project Summary of  \nAudit conclusion  \n(UGX)  \nfindings  \n(Time,  \n(Inspection remarks as Quality, at 15/11/2023). Quantity,  \nCost and  \nFunctionality  \n) \nConstruction 842,581,461 Not \nNot Implemented; Works of seed implemented did not commence despite secondary \ndue to delayed  \nreceipt of funds which was school at award of consequently swept back. Bwahwa in contract  \nNyabuhikye SC \nUpgrade of 161,003,799 Not yet \nPartially implemented as Kihani HCII to \nfunctional as \nElectricity and Water tanks HCIII \nworks are not \nsystem not installed, Man complete \nhalls and septic tank had despite end of  \nno covers, Painting contract period  \npending, Placenta pit and for over a year \nMedical waste pit not now; \ncopped and door not installed and land-scaping Quick \nworks are in progress. s completion of  \nworks is key \n1,003,585,260 \nAs a result, the intended education and health service delivery was delayed. \nThe Accounting Officer explained that the Upgrade of Birongo HC II to III was fully implemented but not functional, because the facility lacks the medical equipment but these were budgeted for in the current year 2023/2024 and the contract has already been signed for supply. Upgrade of Kihani HC II to III not yet functional, as works were not yet complete despite end of contract period. The contractor was on site to", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}, [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}]], "page": 19, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 19, "level": 1}}], "page": 20, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "works. \nNo. Project Value of project Summary of Photo Audit conclusion; (UGX) findings (Time,  \nInspection remarks as Quality, Quantity,  \nat 15/11/2023.  \nCost  \nand", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 19, "level": 1}}, [{"headings_0": {"content": "the", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], "page": 21, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "1 Upgrade of 919,415,311 Fully Structures Fully Birongo HC II implemented but completed pending to HC III not yet functional. connection of Electricity and installation of medical Equipment Non-utilisation of infrastructure and delayed supplies implies that programs objectives of improving health and education services were not achieved. The Accounting Officer explained that the upgrade of Birongo HC was completed during the year but lacked the medical equipment because they were not provided in the funding. The funding for medical equipment was provided in the current FY, the supplier had been procured and was yet to supply. Recommendation I advised the Accounting Officer to fast track the purchase and supply of medical equipment for full service delivery. 4.2.6 Status of implementation of UGIFT activities for Financial year 2021/22 I undertook procedures for projects implemented in the FY 2021/22 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. Activity Expenditur Summary of Audit Photo Inspection details e Amount \\| findings (Time, conclusion remarks (UGX) Quality, Quantity, Cost and Functionality) Upgrade of 165,750,000 Delated completion Works were still 69% of the works Kihani on going and completed- \\_ HCII to remain incomplete \"7% \\| contract ended HCIII 30th June 2022. ~ Total 165,750,000 J L The Accounting Officer explained that there were delays by the contractor to complete works in time and later funds were returned back to the Treasury. construction of classroom block at Kajwamushana, construction of classroom block at Kihani, construction of classroom block at Karambi, construction of classroom block at Rwateibaare, Completion of a 3 classroom block at Kangoma, Completion of a 3 classroom block at Bukama and Retention. I designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: 4.3.1 Positive observations I noted the following areas were management had commendable performance; o All the budgeted funds of UGX.702,165,793 was received by the District. o I observed that the prescribed mitigation measures for seven screened projects and environmental and social impacts were implemented. J observed that there was no diversion of funds to unplanned activities. oe o I noted that both Projects had contract managers were appointed from user groups or sector specialists. oe I noted there were no misclassification of education grant transferred to the District.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}]], "page": 21, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], "page": 23, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "4.4.3 Implementation of the Micro irrigation program  \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; \nFarmer awareness raising will be based on a communication strategy and user- \u00b0 \nfriendly communication materials to be developed and issued by MAAIF.  \nThe approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems.  \nThe grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.  \nThe supply and installation of equipment.  \nThe supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following observations; \nof \nFailure to deliver the required irrigation equipment affects service delivery and benefits of the demo farm to the end beneficially. \nThe Accounting Officer explained that the budget available at the time catered for 28 farmers and other 3 have been catered for this current Financial Year and equipment already installed.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}, [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}]], "page": 23, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 3}}], "page": 24, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the equipment delivered and installed in the financial year 2023/2024 for the 3 remaining beneficiaries is functional and are in use. \nii. Delayed supply and installation of irrigation equipment  \nParagraph 4.2 sub-section 14 of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 requires the supply and installation of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 3}}]], "page": 24, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "equipment.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 24, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I noted that sixteen (16) out of twenty-eight (28) farmers delayed to have irrigation equipment supplied and installed as shown in appendix 13. \nThis defeats the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that the prequalified service providers were to provide services to others districts, they did not respond in time as expected and this caused delays in installation of equipment as of today all the farmers have benefited. \nRecommendation  \nI advised the Accounting Officer to ensure that the government projects are implemented as planned. I also advised him to engage MAAIF to consider increasing the number of service providers in the area. \nInspection of service delive  \nrojects implemented in FY 2022/23  \nI sampled 3 irrigation demo site with a total expenditure of UGX.63,819,540 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 noted and the details of the findings are in appendix 16. \nThe Accounting Officer attributed this to budget deficit and the District has been following up with the relevant authority for full funding.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 24, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 24, "level": 8}}], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue liaising with the relevant authority to ensure that all planned activities are fully funded. \n4.5.2  \nFailure by District roads committee to sit regularly  \nIt was observed that the Roads committee sat three times against the required four times per financial year as guided by Uganda Road Fund guidelines. \nLack of regular committee meetings leads to poor implementation of projects as the oversight role of monitoring is not active throughout the year. \nThe Accounting Officer explained that last Financial Year DRC had only three (3) out of four (4) mandatory sittings due to funding gap to facilitate the DRC members.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 24, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 24, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 24, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 24, "level": 8}}]], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue liaising with relevant authorities to solicit for funds to facilitate the required number of DRC sittings to facilitate regular review of performance of the funds allocated to the district. \n4.5.3 Inspection of the Roads  \nI sampled Two (2) out of eight (8) activities with a total expenditure of UGX.329,979,474. I noted from inspection conducted on 15\u2018 November 2023 that the emergency works at Mabonwa-Kicuzi-Ryabatenga road were complete, however the road was cut off due to heavy rain as shown in appendix 18. \nContinuous breakdown of this road affected service delivery and implementation of government activities like PDM and irrigation schemes. \nThe Accounting Officer explained that the road section that was sampled had been affected by current heavy rains. It had since been worked on and now passable, and the District Council already recommended the road to be taken over by UNRA for better funding council minute extract attached for verification.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage relevant relevant authorities to work on the impassable road of Mabonwa-Kicuzi-Ryabatenga will be solved. \nOut of UGX.1,449,754,139, disbursed to groups, only UGX.742,482,250 \u00b0 \n(51.2%) had been recovered by 30\" June 2023, implying that UGX.710,457,665 (48.8%) remained outstanding without including the 5% surcharge which amounts to UGX.19,804,617. See details in appendix 19(a).  \nIt was observed that 5 YLPGs received funding but were non-existent and \u00b0 \nhad not made any single repayment to the District recovery account. \nThere is a risk of failure by the District to recover the UGX.29,000,000 disbursed to these groups. This does not include the UGX.1,450,000 that arose from 5% service fees. See details in appendix 19(b). \nThis was attributed to lack of funds to follow up with the recoveries, and monitoring and re-sensitize the groups on the need for them to make their repayments as per the guidelines. \nFailure to repay in a timely manner denies other eligible groups access to the funds since this is a revolving fund.  \nThe Accounting Officer promised to make a follow up with the ministry of Gender to provide the required monitoring funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with the Ministry of Gender to provide the required monitoring funds and enhance recovery strategies. \n4.7 \nUganda Women Entrepreneurship Programme (UWEP) Recoveries to date. Chapter 3.1 of the Revised Uganda Women Entrepreneurship Guidelines directs that any repayment that goes beyond one year will attract a Service fee of 5% to cater for inflation. Overall, the Principal and Service fee will be paid within a period not exceeding 3 years. \nContrary to the above, the following was observed;  \ni) Delayed Collections.  \nI noted that the district recovered UGX.546,445,776 (57.5%) out of the expected disbursed amount of UGX.950,637,476, leaving an outstanding amount of UGX.404,191,700 (42.5%) exclusive of service fee. See details in appendix 20(a). \nii) \nThe unrecovered UWEP funds have since attracted a 5% service fee of \n4.8 Registration and Titling Of Land  \n4.8.1 Titling and Transfer  \nSection 49 (c) of the Land Act, Cap 227, states that the Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 26, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Government.", "metadata": {"headings": [{"headings_0": {"content": "Government.", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I noted that Ibanda District has 93 pieces of land measuring approximately 240.2155 hectares at the reporting date. However, a review of the Land held by the entity revealed that the entity did not have Land titles for 74 pieces of land measuring approximately 210.496 hectares as shown in Appendix 21 refers. \nLack of Land titles may result into encroachment, disputes and loss of public land. \nThe Accounting Officer explained that in the FY under review survey documents for additional 12 pieces of land had been submitted to Ministry of Lands for titling, and planned for titling of more eight pieces.", "metadata": {"headings": [{"headings_0": {"content": "Government.", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Government.", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Government.", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of acquiring all land titles. \n4.8.2 Encroachments on Public Land  \nInstruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. \nI noted through land inspection, document review and inquiries with management that 2 pieces of land measuring 27 hectares (2.2%) (Not valued) out of the 240.496 hectares of land owned by the entity had encroachment in the form of caveats, court injunctions and encroachment. See details Appendix 22. \nS/ Name /Location of the LWIB Estimated Status Titled/Not Comments N land size Titled \n1 \\| Kabingo,  \n1622 5 surveyed Not titled 5 ha disputed T Keihangara(headquarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}]], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| Kayuya Bariisa.", "metadata": {"headings": [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "113.5 Applications \\| Not titled  \n22 ha disputed approved \nTOTAL 27 ha \ninders management's ability to utilize the affected land for the intended purpose, and may pose a risk of loss of land. \nby 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. \nIn 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. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder 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 Ibanda District Local Government. \nThe 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. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District Local Government ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "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\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor'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 RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "metadata": {"headings": [{"headings_0": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}, {"headings_1": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}], "page": 30, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "entity.", "metadata": {"headings": [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], "page": 30, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "A review of the District budget and work plans revealed that priorities were oe received from 8 Sub Counties and 5 Town councils and were submitted accordingly by the Accounting Office to the PDM secretariat. oe I noted that none of the parish/ward in Ibanda District was excluded from PDM. The District considered 40 parishes/SACCOs instead of 41. oe I noted that all the 40 SACCO\u2019s received the full amount of o The training was attended by other cadres other than Parish Chief, Commercial Officers, and Extension officers. The training of local experts was carried out on 19/8/2021 before funds were released on 28/06/2022. o I observed that in 40 Parishes, training of households and enterprise group leaders was carried out. Inoted that UGX. 99,030,800 was transferred to all the 10 sampled SACCOs o after signing PRF financing agreement. I sampled 10 SACCOs in the District and noted that the 10 SACCOs held the o first general meeting. In the 10 SACCOs, leadership vetting committees were elected and inaugurated and the vetting criteria following the PDM SACCO byelaws were approved. I noted that 10 PDM SACCOs sampled operated with a fully constituted Board oe and all the 10 PDM SACCOs held regular Board meetings. I also reviewed the personal files of the members of the board and observed that they filled in expression of interest forms prior to being elected board members. 5.1.3 Areas of improvement I noted the following areas were the District needed improvement; 5.1.4 Planning and Budget Performance I reviewed the Ibanda District approved work plan and budget for PDM activities and noted the following. a) Delayed Release of Funds to PDM SACCOs Paragraph 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. Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 40 out of 40 PDM SACCOs received all their PRF in the last quarter implying that the disbursements delayed by 9 Months. I further noted that, 21 PDM SACCOs received all their PRF in June 2023 which is the last month of the FY. The summary is in the", "metadata": {"headings": [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}, [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}]], "page": 30, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], "page": 32, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\u00b0 The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and\\_ District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team.  \nThe PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \nA PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans.  \nThe Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems.  \nThe Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District Council, Parish and SACCO level and made the following observations; \nGovernance Observations Recommendation structure \nservices, Finance and investment sub Committees. sub committees are fully Details in appendix 7.  \nformed, functional and operational.  \nWhen the Auditor visited the SACCOs, the files for  \nminutes were with Parish Chiefs and he couldn't  \naccess them for any information. These files are now  \navailable and ready for verification. However, these  \nwere not availed for verification. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.1.6 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}]], "page": 32, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0  \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 members 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 Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further \nFailure to register the SACCO\u2019s under the Microfinance Institutions money lenders Act my make, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.1.7 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", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}]], "page": 33, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "metadata": {"headings": [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], "page": 34, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "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 oe", "metadata": {"headings": [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}, [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}]], "page": 34, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 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. e Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. o No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. A loan applicant must be a member of a registered subsistence household on the oe PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. oe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). oe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). e For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). consensus during community engagements I at village level as guided by PDM secretariat. Selection and e 10 parishes selected flagship projects I advised the Accounting Implementation of that were inconsistent with the LG Officer to enhance Prioritized/Flagship selected priority commodities. monitoring mechanisms of Projects e 79 out of 253 farmer the PDM groups to enforce enterprise/households implemented selection of projects by projects that are not from the priority beneficiaries from the commodity list. Details are in Appendix flagship projects. 10. Accounting Officer explained that by the time of enterprise selection at parish level there was a list of 18 enterprises to choose from and the requirement for 7 flagship projects per parish had not been communicated. Insurance Policy for \\| e 10 sampled PRF beneficiaries out 10 sia \\| I advised the Accounting Farming Enterprises carried out farming enterprises in 6 PDM Officer to engage the PDM SACCOs did not obtain agricultural secretariat to provide insurance policies from UAIS. guidance on the eI noted that all the SACCO\u2019s that mechanisms of provision benefited did not register for insurance. of the", "metadata": {"headings": [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}, [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}]], "page": 34, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], "page": 35, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "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. \n", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}]], "page": 35, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "2. Mushu Igango Begumana 1,000,000 1,000,000 Coffee Implemented nga Igorora Pasclasio  \na different PDM", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "project SACCO \n3 Mushu Igango Mpora 1,000,000 1,000,000 Banana Implemented nga Igorora Boniface  \na different PDM \nproject SACCO", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}]], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "4. Irwani Irwaniro Kwikiriza 1,000,000 1,000,000 cattle Coffee Implemented ro = Jameson", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": " \ntrading a different Kikyenky \n\\_\\_\\| \\|  \nproject AA  \ne N if Bela i \\|  \n\\|  \n\\|  \n\\| \nFailure to implement the funded project undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}]], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that continuous sensitization, monitoring and supervision are being done to ensure best practices. \nRecommendation \nI advised the Accounting Officer to continuously monitor and supervise the groups to ensure the approved projects are implemented.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}]], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nSource  \nApproved budget Actual Collections Variance Reasons for under/over collection \n1 Trading/Business Licenses 201,727,000 118,768,547 82,958,453  \nLocal Service Tax (LST) 82,710,000 78,153,125 4,556,875 LS \nOther property income (disposal of assets) \nAdministrative fees and licenses 366,335,000 281,316,408 85,018,592 De] Miscellaneous Revenue 165,076,000 220,641,527 -55,565,527 \nAppendix 2: Out-puts without appropriate indicators and targets Programme Budget Budget Out-put budget Activities Output Code Output \nAudit comment  \nAudit comment on on indicators targets \n12-HUMAN CAPITAL 000006- 000006- Education Construction of two classroom block at Igorora Day P/S Clear  \nFully", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}]], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 7}}], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "DEVELOPMENT Planning and Planning and grant - Former  \nperformance  \nBudgeting Budgeting SFG  \nindicators  \nservices services Bu \\| Education Construction of two classroom block at Rwatibare P/S Clear  \nFully implemented  \ngrant - Former", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 7}}], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "34 \nSFG \nEducation Construction of two classroom block at Kihani P/S grant - Former  \nSFG \nindicators \nClear Fully implemented performance  \nindicators \nEducation Construction of two classroom block at Kajwamushana Clear  \nFully", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}, [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}], [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}], [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}], [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}], [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}]], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], "page": 38, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "grant - Former P/S  \nperformance SFG  \nindicators \nEducation Construction of three classroom block at Kangoma P/S Clear  \nFully  \nimplemented grant - Former  \nperformance  \nSFG  \nindicators \nEducation  \nCompletion of a three classroom block at Bukaama P/s in Clear  \nFully implemented grant - Former Ishongororo Town council  \nperformance  \nSFG  \nindicators \n09-INTEGRATED 260002- 260002- Nyabuhikye-Bwenda-Omukikona road 16.4km, Clear Fully implemented TRANSPORT District District  \n,  \n, \nRwenkobwa-Akayanja road 26.4km, Ntungamo-  \nperformance INFRASTRUCTURE Urban and Urban and Uganda Road Kajwamushana road 11km, Igorora-Rwomuhoro road indicators AND SERVICES Community Community Fund  \nAccess Road Access Road  \nMaintenance Maintenance \n12-HUMAN CAPITAL 320003- 320003- \n14.5km, Kashasha-Nyakahaama 12.5km, Kakoma- Mabonwa-Nyarukiika 14.5km, Kanywambogo-Irimya 9.8km & Mabonwa-Kicuzi-Ryabatenga 17.4km \nConstruction of seed secondary school at Bwahwa at Clear  \nNot Implemented DEVELOPMENT Assets and Assets and UGIFT Nyabuhikye Sub county  \nperformance  \nFacilities Facilities (Infrastructure) indicators Management Management \n320080- 320080-  \nConstruction of twin staff house at Kihani HC11 Support to Support to \nClear Fully implemented performance  \nHospitals Hospitals indicators \nUGIFT  \nConstruction of staff house at Kigunga HCII (Infrastructure) \nRenovation of OPD block at Rwengwe HC11 \nClear Fully implemented performance  \nindicators \nClear Fully implemented performance \n35 \nRenovation of OPD block at Nyamarebe HC111 Upgrade of Kihani 1 HC II \nUpgrade of Birongo HCII to HC III \nindicators \nClear Fully implemented performance  \nindicators \nClear Partially Implemented = performance  \nindicators \nClear Partially Implemented performance  \nindicators \n01-AGRO- 000006- 000006-  \n3 Expo workshop for eligible and approved farmers  \nClear Fully implemented INDUSTRIALIZATION Planning and Planning and Micro-irrigation  \nperformance  \nBudgeting Budgeting indicators services  \nservices", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}, [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}]], "page": 38, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "34 farm visits conducted \n1 contract staff recruited \n3 farmer Field Schools conducted \nClear Fully implemented performance  \nindicators \nClear Fully implemented performance  \nindicators \nClear Fully implemented performance  \nindicators  \ncommun Supervision and inspection of construction and installation Clear", "metadata": {"headings": [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}, [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}]], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "implemented works, training on irrigated agriculture for complete  \nperformance  \nfarmers of irrigation systems indicators \n64 farmers registered, profiled and linked to access Micro-irrigation agricultural credit. \nMicro-irrigation Technical support and maintenance of established systems  \n\\| \nClear Fully implemented performance  \nindicators \nClear \\| Fully implemented performance  \n\u2014 \n36 \nindicators \nMicro-scale irrigation equipment set up for 28 farmers on Clear", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}]], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "implemented Micro-irrigation 70 acres of land  \nperformance", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "- 06-NATURAL 000006- 000006- RESOURCES, Planning and Planning and ENVIRONMENT, Budgeting Budgeting CLIMATE CHANGE, services services LAND AND WATER", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": " \n01-AGRO- 010015- 010015- \nindicators \nOne VIP Latrine construction Keihangara  \nat Fully implemented \nClear performance \nSupply of pipes and fittings for Kanywambogo \nindicators \nClear Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}]], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 1}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "indicators \nConsultancy services for the feasibility study and detailed Clear  \nFully implemented engineering design of piped water system at Rwengwe  \nperformance  \nWater Nyakatete GFS and Irimya  \nindicators", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 1}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}, [{"headings_0": {"content": "performance", "page": 40, "level": 1}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}]], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 40, "level": 1}}, {"headings_1": {"content": "performance", "page": 40, "level": 1}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "grant (Piped Extension of Kijongo piped water system in Kigongo Clear  \nFully  \nimplemented water, and performance Rural water indicators  \nand Sanitation  \ngrant) Rehabilitation of boreholes  \nClear Fully implemented performance  \nindicators \nRehabilitation of deepboreholes and protected springs in Clear", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 40, "level": 1}}, {"headings_1": {"content": "performance", "page": 40, "level": 1}}, [{"headings_0": {"content": "development", "page": 40, "level": 1}}, {"headings_1": {"content": "performance", "page": 40, "level": 1}}]], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "implemented Ishongororo and Nyamarebe  \nperformance  \nindicators \nRehabilation of shallow wells  \nClear Fully implemented performance  \nindicators \nMonitoring and supervision of 40 PDM SACCOs in the Clear  \nFully implemented INDUSTRIALIZATION Extension Extension PDM District  \nperformance  \nservices services indicators \nAppendix 3: Implementation of planned outputs Appendix 3 (a): Eull implemented out-puts \n37 \nProgram \n09-INTEGRATED TRANSPORT i TNE RES TRUCTURE AND SERVICES \n12-HUMAN CAPITAL 5", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}, [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}]], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "u DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "u DEVELOPMENT", "page": 41, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Sub-program PIAP-out  \nBudget Out-put Total Out-put Total No Number of expenditure activities in fully UGX \\*000\u201d the out-put implemente d activities \n09040106-Community access & 260002-District ,", "metadata": {"headings": [{"headings_0": {"content": "u DEVELOPMENT", "page": 41, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}, [{"headings_0": {"content": "u DEVELOPMENT", "page": 41, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}]], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "329,979,474", "metadata": {"headings": [{"headings_0": {"content": "329,979,474", "page": 41, "level": 3}}, {"headings_1": {"content": "u DEVELOPMENT", "page": 41, "level": 2}}], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "04-Transport Asset  \nfeeder roads constructed &  \nUrban and", "metadata": {"headings": [{"headings_0": {"content": "329,979,474", "page": 41, "level": 3}}, {"headings_1": {"content": "u DEVELOPMENT", "page": 41, "level": 2}}], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "maintained to facilitate market  \nCommunity Access access. Road Maintenance : \n02-Population Health, 1203010510-Hospitals and HCs 320080-Support to 781,063,737 1  \n4 Safety and Management rehabilitated/expanded Hospitals \n1202010201-Basic 702165793 1 6 01-Education,Sports and Requirements and Minimum 000006-Plannin g  \n12-HUMAN CAPITAL  \n3 DEVELOPMENT skills  \nstandards by schools and and ane Budaetin  \nmet  \nservices  \ntraining \na institutions \ne 01060203-Enabled agricultural  \nextension supervision system  \n01-Institutional za. 000006-Planning 4 01-AGRO-INDUSTRIALIZATION Strengthening and  \nand Budgeting coordination Foca & management  \nCoordination \u2018ee  \n.  \nservices strengthened  \n\u00a2 01060101-Institutional  \ncoordination strengthened \n621,400,349 1 8 \nTotal 2,434,609,353 4 26 \nAppendix 3 (b): Partially Implemented out-puts  \nProgram Sub-program PIAP-Outs  \nBudget Out- Total Out- Total No Number of fully No of partially No of  \nput put activities in implemented implemented activities that expenditur the output activities activities were not e UGX implemented \u2018000\u201d \n38 \n12-HUMAN 02-Population Health, 1203010510-Hospitals and 320080- 1,080,419, CAPITAL Safety and HCs rehabilitated/expanded Support to DEVELOPMENT Management Hospitals \nProgram Sub-program PIAP-Outs  \nBudget Out-put Total Out-put Total No Number of expenditure activities in the fully out-put  \nimplemented UGX \\*000\u201d activities \n12-HUMAN CAPITAL 01- DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}, [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}]], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Education,Sports", "metadata": {"headings": [{"headings_0": {"content": "Education,Sports", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "and skills \nAppendix 4: Salary breakdown \n1205010101-Basic Requirements and 320003-Assets and 842,581,461 Minimum standards met by schools and Facilities Management  \ntraining institutions \nDepartment Name Approved Supplementary Revised Budget Warrants UGX. Payments UGX.  \nUnspent Balance UGX. Budget UGX. UGX. UGX.  \nAdministration 1,804,591,122 1,458,409,376 346,181,746", "metadata": {"headings": [{"headings_0": {"content": "Education,Sports", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}, [{"headings_0": {"content": "Education,Sports", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}], [{"headings_0": {"content": "Education,Sports", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}], [{"headings_0": {"content": "Education,Sports", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}]], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "1,511,263,000 293,327,733 1,804,590,733", "metadata": {"headings": [{"headings_0": {"content": "1,511,263,000 293,327,733 1,804,590,733", "page": 42, "level": 3}}, {"headings_1": {"content": "Education,Sports", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Finance 164,000,000 163,990,191 9,809", "metadata": {"headings": [{"headings_0": {"content": "1,511,263,000 293,327,733 1,804,590,733", "page": 42, "level": 3}}, {"headings_1": {"content": "Education,Sports", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "164,000,000", "metadata": {"headings": [{"headings_0": {"content": "164,000,000", "page": 42, "level": 5}}, {"headings_1": {"content": "1,511,263,000 293,327,733 1,804,590,733", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Statutory Bodies  \n278,262,000 \n164,000,000  \n278,261,959 231,046,546 47,215,413", "metadata": {"headings": [{"headings_0": {"content": "164,000,000", "page": 42, "level": 5}}, {"headings_1": {"content": "1,511,263,000 293,327,733 1,804,590,733", "page": 42, "level": 3}}, [{"headings_0": {"content": "164,000,000", "page": 42, "level": 5}}, {"headings_1": {"content": "1,511,263,000 293,327,733 1,804,590,733", "page": 42, "level": 3}}]], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "278,262,000", "metadata": {"headings": [{"headings_0": {"content": "278,262,000", "page": 42, "level": 3}}, {"headings_1": {"content": "164,000,000", "page": 42, "level": 5}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Production 1,576,149,283 1,523,318,840 52,830,443", "metadata": {"headings": [{"headings_0": {"content": "278,262,000", "page": 42, "level": 3}}, {"headings_1": {"content": "164,000,000", "page": 42, "level": 5}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "1,056,516,000 599,633,251 1,656,149,251", "metadata": {"headings": [{"headings_0": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}, {"headings_1": {"content": "278,262,000", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Health 4,898,501,819 4,506,552,155", "metadata": {"headings": [{"headings_0": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}, {"headings_1": {"content": "278,262,000", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "metadata": {"headings": [{"headings_0": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, {"headings_1": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Education 10,122,606,140 9,612,850,443 509,755,697 8,129,709,000 2,405,689,703 10,535,398,703  \nRoads 120,693,796 112,990,066 84,328,000 71,134,312 155,462,312  \nWater 86,140,000 85,616,751 \n39 \n[ 75,940,000 10,200,000 86,140,000 \\| Natural Resources \\| \n294,661,419 iu 293,834,586 \\| 826,833 =", "metadata": {"headings": [{"headings_0": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, {"headings_1": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}, [{"headings_0": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, {"headings_1": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}], [{"headings_0": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, {"headings_1": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}], [{"headings_0": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, {"headings_1": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}]], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "210,624,000 84,037,419 294,661,419", "metadata": {"headings": [{"headings_0": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}, {"headings_1": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Community Based \n\\| 148,133,000 125,790,239 22,342,761 \\| Services 148,133,000 148,133,000  \n\\| Planning 36,500,000 25,290,310  \n36,500,000 36,500,000 [ \\| 11,209,690 Internal Audit \n37,255,998 T 29,704,460 7,551,538", "metadata": {"headings": [{"headings_0": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}, {"headings_1": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, [{"headings_0": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}, {"headings_1": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}], [{"headings_0": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}, {"headings_1": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}]], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "37,256,000 I 37,256,000", "metadata": {"headings": [{"headings_0": {"content": "37,256,000 I 37,256,000", "page": 43, "level": 3}}, {"headings_1": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Trade and Industry  \n47,633,970 \\| 38,320,957 9,313,013", "metadata": {"headings": [{"headings_0": {"content": "37,256,000 I 37,256,000", "page": 43, "level": 3}}, {"headings_1": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "_ 47,634,000 47,634,000", "metadata": {"headings": [{"headings_0": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}, {"headings_1": {"content": "37,256,000 I 37,256,000", "page": 43, "level": 3}}], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "TOTAL [ \\| 19,615,128,506 18,207,714,920 \\| 1,407,413,586 15,232,600,000 5,834,723,085 21,067,323,085 \\| \nendix 5: Late disbursement of funds ee release", "metadata": {"headings": [{"headings_0": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}, {"headings_1": {"content": "37,256,000 I 37,256,000", "page": 43, "level": 3}}, [{"headings_0": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}, {"headings_1": {"content": "37,256,000 I 37,256,000", "page": 43, "level": 3}}]], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "i, [a", "metadata": {"headings": [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "p of the Parish  \nDid the PDC Development committee (PDC) quarterly prepare parish include those stipulated in the  \nmeetings priorities and \nDid the PDC prepare Were How much Remarks parish 5 year plan as  \nquarterly funding was  \nstipulated Annex 2 performa received for the  \naction plans for the structure of the parish  \nnce \n40 \nguidelines?  \nheld? FY 2022/2023 as plan of the Governance reports PDC activities? \n(Includes LC II Chairperson, Parish Chief, Parish Chairperson of the women Council, Parish Chairperson of the youth Council, Parish Chairperson of persons with Disability Council, Chairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under sec. 25(4) of the National Council for older Persons Act, 2013) \nYes", "metadata": {"headings": [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}, [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}]], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "PT", "metadata": {"headings": [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}], "page": 44, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "per Annex 1 format and Administration pillar  \nprepared? of parish priorities operational manual, Feb.  \nof the Governance 2022?  \nand Administration  \npillar  \noperational  \nmanual, Feb. 2022? \nhe  \nYes No NO NO 30,000,000 Quarter one was used to facilitate PDM SACCO general meeting and initial training of PDM SACCO Leaders \nAppendix 7: Non functionality  \nSACCO committees and sub committees  \nVote Name Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and Remar Na of committee Committee committee Committee Committee Development investment sub ks me SACCO  \nservices sub Committee  \nCommittee \nWas it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Constit commit Constit commit Constit commit Constit commit Constit commit Constit commit Constit commit uted? tee uted? tee uted? tee uted? tee uted? tee uted? tee uted? tee (yes/No operati (yes/No operati (yes/No operati (yes/No operati (yes/No operati (yes/No operati (yes/No operati onal? onal? onal? onal? onal? onal? onal? \n41 \n) (operati ) (operati ) (operati ) (operati ) (operati ) (operati ) (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operati operati operati operati operati operati operati onal) onal) onal) onal) onal) onal) onal) Rweng Not \\| Tv No \\| 5 \\| Tio  \nyes yet yes yes Yes  \nNo No No No yes No", "metadata": {"headings": [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}, [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}], [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}], [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}], [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}], [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}]], "page": 44, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 45, "level": 5}}, {"headings_1": {"content": "PT", "page": 44, "level": 2}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Iban we  \nfuction da  \nal commi", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 45, "level": 5}}, {"headings_1": {"content": "PT", "page": 44, "level": 2}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| jot \u201c", "metadata": {"headings": [{"headings_0": {"content": "| jot \u201c", "page": 45, "level": 5}}, {"headings_1": {"content": "No", "page": 45, "level": 5}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Iban Mushu Yes Not yet Yes Yes Yes Yes No No ~\\| No No No No Yes I No No \\| da nga  \nfuction  \nal  \ncommi ttee \nan Muziza Yes Not yet Yes Yes Yes Yes No No No No \u201c\\| No No Yes No No da  \nfuction al commi", "metadata": {"headings": [{"headings_0": {"content": "| jot \u201c", "page": 45, "level": 5}}, {"headings_1": {"content": "No", "page": 45, "level": 5}}, [{"headings_0": {"content": "| jot \u201c", "page": 45, "level": 5}}, {"headings_1": {"content": "No", "page": 45, "level": 5}}]], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "+ \u2014 ttee", "metadata": {"headings": [{"headings_0": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}, {"headings_1": {"content": "| jot \u201c", "page": 45, "level": 5}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Iban \\| Irwanir \u00c4 Yes nee Yes -", "metadata": {"headings": [{"headings_0": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}, {"headings_1": {"content": "| jot \u201c", "page": 45, "level": 5}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "[no | =", "metadata": {"headings": [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Yes Yes Yes No No No No No Yes No No da 0  \nfuction al commi ttee Iban Kashozi Yes Not yet \\| Yes Yes Yes \\| Yes [No No je No \u201c\\| No No Yes No No da  \nfuction al commi ttee \\{\\| \\_\\_\\| Tio 5 Iban Kaking Yes Not yet Yes Yes Yes Yes \\| No No No No No  \nYes No  \nda a \\|  \n(En fuction  \nal  \n\\| \\| \\| \n42 \nIban Nyantsi Not yet Yes Yes Yes  \nYes No da mbo \nJo  \nIban Kihani Not yet Yes Yes Yes  \nYes No da  \nfuction al \ncommi ttee \nIban Ngango Yes Yes  \nNo  \nda  \nfuction al \ncommi ttee \nIban Igorora yes Not yet yes yes Yes  \nyes da \nAppendix 8: Licensing of PDM SACCOs  \nSN. Vote Name Parish Name Name of SACCO :  \n: \nFr Ibanda DLG Mushunga \nN Ibanda DLG Muziza Muziza Ishongororo PDM SACCO LW Ibanda DLG Kashozi Kashozi Ishongororo PDM SACCO \nIs the SACCO registered under Microfinance Remarks Institutions  \nmoney lenders act 2016? \nSACCOs are still on probation No  \nA Ibanda DLG Nyantsimbo PD \\|  \nD/O Ibanda DLG Kakinga DM \\|  \nIbanda DLG Ngango NgangoIgororaPDMSACCO TNO", "metadata": {"headings": [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}, [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}]], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "WONT", "metadata": {"headings": [{"headings_0": {"content": "WONT", "page": 46, "level": 2}}, {"headings_1": {"content": "[no | =", "page": 45, "level": 4}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Igorora Igorora PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "WONT", "page": 46, "level": 2}}, {"headings_1": {"content": "[no | =", "page": 45, "level": 4}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "PNoO", "metadata": {"headings": [{"headings_0": {"content": "PNoO", "page": 46, "level": 3}}, {"headings_1": {"content": "WONT", "page": 46, "level": 2}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Ibanda DLG  \nKihani Kikyenkye PDM SACCO \n\\| A Ibanda DLG Irwaniro  \nIrwaniro Kikyenkye PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PNoO", "page": 46, "level": 3}}, {"headings_1": {"content": "WONT", "page": 46, "level": 2}}, [{"headings_0": {"content": "PNoO", "page": 46, "level": 3}}, {"headings_1": {"content": "WONT", "page": 46, "level": 2}}]], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "rrr", "metadata": {"headings": [{"headings_0": {"content": "rrr", "page": 46, "level": 3}}, {"headings_1": {"content": "PNoO", "page": 46, "level": 3}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Ibanda DLG Rwengwe Rwengwe Kikenkye PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "rrr", "page": 46, "level": 3}}, {"headings_1": {"content": "PNoO", "page": 46, "level": 3}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "\u00a9...", "metadata": {"headings": [{"headings_0": {"content": "\u00a9...", "page": 46, "level": 3}}, {"headings_1": {"content": "rrr", "page": 46, "level": 3}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "43 \n[1 \\| Ibanda DLG \\| Mushunga\\_ \\| Mushunga Ishongororo PDM SACCO \\| No", "metadata": {"headings": [{"headings_0": {"content": "\u00a9...", "page": 46, "level": 3}}, {"headings_1": {"content": "rrr", "page": 46, "level": 3}}, [{"headings_0": {"content": "\u00a9...", "page": 46, "level": 3}}, {"headings_1": {"content": "rrr", "page": 46, "level": 3}}]], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "an J", "metadata": {"headings": [{"headings_0": {"content": "an J", "page": 47, "level": 3}}, {"headings_1": {"content": "\u00a9...", "page": 46, "level": 3}}], "page": 47, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Appendix 9: Wealth ranking of households  \nSN Vote Parish Name Was wealth ranking No. of villages No. of villages were wealth ranking Remarks  \n\\| Name  \ncarried out at parish level?  \nwas carried out  \n=  \n=  \n1 Ibanda Rwengwe No 11 0 No ranking done 2 Mushunga No 10 0 \u2014 \n3 Muziza No 11 \\| 0 4 \\| Irwaniro No T 7 0 \u2014  \n5 Kashozi No 11 0 \\|  \na  \n6 Kakinga No 16 0 L  \n7 \\| Nyantsimbo No 24 0", "metadata": {"headings": [{"headings_0": {"content": "an J", "page": 47, "level": 3}}, {"headings_1": {"content": "\u00a9...", "page": 46, "level": 3}}, [{"headings_0": {"content": "an J", "page": 47, "level": 3}}, {"headings_1": {"content": "\u00a9...", "page": 46, "level": 3}}]], "page": 47, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "iu", "metadata": {"headings": [{"headings_0": {"content": "iu", "page": 47, "level": 5}}, {"headings_1": {"content": "an J", "page": 47, "level": 3}}], "page": 47, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "8 = Kihani No 11 iu 0  \n9 Ngango iu No 6 0  \n10 Igorora No \u2014 6 0 1 \\| TOTAL \\_ 113 0 \\|  \n\\| \nAppendix 10: Failure to select and implement prioritized/flagship SN Vote Name Parish Name Name of SACCO \nprojects  \nList of  \nAre the How many Number How many of How many of flagship flagship enterprises of PDM the the farming projects projects are enterpris enterprises enterprises are per SACCO consistent with implementi es  \nare farming from the  \nthe priority ng flagship enterprises priority commodities projects  \ncommodity list selected by  \nthe LG? \n44", "metadata": {"headings": [{"headings_0": {"content": "iu", "page": 47, "level": 5}}, {"headings_1": {"content": "an J", "page": 47, "level": 3}}, [{"headings_0": {"content": "iu", "page": 47, "level": 5}}, {"headings_1": {"content": "an J", "page": 47, "level": 3}}], [{"headings_0": {"content": "iu", "page": 47, "level": 5}}, {"headings_1": {"content": "an J", "page": 47, "level": 3}}], [{"headings_0": {"content": "iu", "page": 47, "level": 5}}, {"headings_1": {"content": "an J", "page": 47, "level": 3}}]], "page": 47, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| 1 Ibanda", "metadata": {"headings": [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], "page": 48, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Rwengwe \n\\| Rwengwe Kikenkye PDM SACCO \\| 6 2 Ibanda Mushunga Mushunga Ishongororo PDM 6 SACCO \n3 Ibanda Muziza Muziza Ishongororo PDM SACCO \\| 6 No 8 20 20 8 \\{\\| \u2014l- \\| 4 Ibanda Irwaniro Irwaniro Kikyenkye PDM SACCO 6  \n3 6 6 3 \n5 Ibanda Kashozi Kashozi Ishongororo PDM SACCO ee 6 30 30 6 6 Ibanda Nyantsimbo Nyantsimbo Ishongoror0 PDM No 27 90 90 27 SACCO \n7 Ibanda Kihani Kihani Kikyenkye PDM SACCO Be a 7 7 2 8 Ibanda Ngango Ngango Igorora PDM SACCO ee \\| 14 14 4 9 Ibanda Igorora Igorora Igorora PDM SACCO No 5 16 16 5 \n10 Ibanda kakinga Kakinga- Ishongororo No 12 40 40 12 \nVariance/ Need (the Rank as per higher the variance need coverage amount, the higher  \nrate the need) \nAmount allocated to the  \n%age of amount allocated to the Sub Sub County  \nCounty out of the total district grant (get monetary value of project(s) implemented at the sub-county as a percentage of the total grant) \nNyabuhikye -50.20% 1 110,000,000 15.11% \n79,360,000  \n10.90% \n62.30% \n45 \nNyamareebe 76.4 55.4 21 7 8,500,000", "metadata": {"headings": [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}, [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}]], "page": 48, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "46,000,000", "metadata": {"headings": [{"headings_0": {"content": "46,000,000", "page": 49, "level": 3}}, {"headings_1": {"content": "| 1 Ibanda", "page": 48, "level": 1}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "6.32% \ne Kikyenkye 17,000,000 2.33% \nAppendix 12 Testing of water sources", "metadata": {"headings": [{"headings_0": {"content": "46,000,000", "page": 49, "level": 3}}, {"headings_1": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, [{"headings_0": {"content": "46,000,000", "page": 49, "level": 3}}, {"headings_1": {"content": "| 1 Ibanda", "page": 48, "level": 1}}], [{"headings_0": {"content": "46,000,000", "page": 49, "level": 3}}, {"headings_1": {"content": "| 1 Ibanda", "page": 48, "level": 1}}]], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "oe 13,637,673 1.87%", "metadata": {"headings": [{"headings_0": {"content": "oe 13,637,673 1.87%", "page": 49, "level": 3}}, {"headings_1": {"content": "46,000,000", "page": 49, "level": 3}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "S/N Water Source/Project pie Category = Test Status Test result", "metadata": {"headings": [{"headings_0": {"content": "oe 13,637,673 1.87%", "page": 49, "level": 3}}, {"headings_1": {"content": "46,000,000", "page": 49, "level": 3}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "ia", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 49, "level": 2}}, {"headings_1": {"content": "oe 13,637,673 1.87%", "page": 49, "level": 3}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\u2014 Katehe Rwemambo(spring site) New Tested Successful  \n2 (Spring site) \u2014 New Tested \\| Successful \\| 3 Kabaare Kisensero(spring site) New Tested Successful  \n4 Nyarwato (spring site) New Tested Gi \u00ae Kategure (PS) \\| Existing Tested Successful \\| 6 Kashaari (PS) Existing Tested Successful \n7 Kashaari (PSP) Existing Tested Successful +  \n8 Kategure (YT) Existing Tested Successful \n9 \\| Bwenda TC(PSP) Existing I Successful 10 Ryabatenga(psp) Existing Tested Successful \u2014  \n11 en Existing Tested Successful [12 Kanyambogo(PSP) Exsing Tested Successful I \n", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}, [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}], [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}], [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}]], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "13. Katehe(PSP) Existing Tested Successful\n14. Kabaare(YT) Existing Tested Success", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "_[", "metadata": {"headings": [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "15. Kahengyere(YT) Existing Tested Successful 16 Nyakahita (DB)  \nKigoro(DB)  \nKako(DB) Existing Tested Successful Katooma(DB) Existing Tested Successful Kyabwayera(DB) Existing Tested Successful Rwenkuba(SW) Existing Tested Un successful\n16. Kihani(SW) Existing Tested Unsuccessful 23, Kabarungi (production well) Existing Tested Successful", "metadata": {"headings": [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], "page": 50, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": " \nAppendix 13: implementation of UGIFT projects  \nSN Project  \nBudget Released Actual Exp varianc variance Balance Start date End date Remarks as at 15/11/2023 e \n(Released (Budget Vs Actual) Vs  \nRelease \nConstruction of two- 165,750,0 165,750,0 165,750,0 unit staff house at 00 00 00 Kihani HCIII \nUpgrade of Birongo  \nHC II to HC III 919,415,3 919,415,3 615,954,3 11 11 40 \nSupply of 4 brand 44,940,00 44,940,00 59,920,00 new motorcycles for 0 0 0 \n) \n06/09/202 06/09/2023 Fully implemented and house in use but 2  \nby end of F/Y no funds were paid. \n03/01/202 26/09/2023 Fully implemented but not yet  \n3  \nfunctional. By 30th June 2023 Amount of UGX. 303,460,971 was swept back due to delay in completion of works. \n20/09/202 02/04/2023 Additional one motorcycle was 14,980,00 3  \npurchased hence Over commitment. the department 0 \n47 \n4 Supply and  \n04/10/202 14/04/2023 Retention of 48,420,420 was not paid installation of 466,050,4 466,050,4 384,204,2 - 81,846,25 81,846, 2  \nand balance was due to good irrigation system to 66 66 09 7 257  \nnegotiations. However, Fully  \n40 farmers \\|", "metadata": {"headings": [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}, [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}]], "page": 50, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Implemented.", "metadata": {"headings": [{"headings_0": {"content": "Implemented.", "page": 51, "level": 3}}, {"headings_1": {"content": "_[", "page": 49, "level": 5}}], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "5 Consultancy services  \n28/10/202 28/04/2023 Fully implemented but by close of F/Y \\| for the feasibility 98,684,58 98,684,58 98,684,58 - - - 3  \n16,379,358 was not yet paid due to  \nstudy and detailed 0 0 0  \ndelayed completion  \nengineering design  \nof piped water  \nsystem in Rwengwe -  \nNyakatete GFS and  \nIrimya", "metadata": {"headings": [{"headings_0": {"content": "Implemented.", "page": 51, "level": 3}}, {"headings_1": {"content": "_[", "page": 49, "level": 5}}], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "re", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 51, "level": 4}}, {"headings_1": {"content": "Implemented.", "page": 51, "level": 3}}], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\u2014r", "metadata": {"headings": [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Extension of kijongo  \n12/09/202 12/09/2023 Fully implemented and water already piped water system 188,307,5 188,307,5 188,307,5 - - - 2  \nbeing used by the community.  \nin Kijongo 85 85 85 \n7 Construction of seed -  \nsecondary school at 842,581,4 842,581,4 = 3 Bwahwa in 61 61 \nNot implemented due to Delayed award of contract  \n- \nNyabuhikye SC I 8 Upgrade of Kihani \n11/03/202 10/01/2022 Partially Implemented as no additional HCII to HCIII 810,942,5 161,003,7 -  \n161,003,7 161,00 1  \nworks done since 30/06/2022.  \n10 99 99 3,799  \n\\| 3,536,671 2,886,733 1,512,820 - 227,870,0 227,87  \n\u201a913 \u201a202 \u201a714 56 \\| 0,056  \n\\| \nAppendix 14: Eligible projects SN Procurement Ref. No. Supplier \n1 Iba/2020-11-07/M/15215 Kato Emmanuel \nContract Amount Expected Delivery Actual Delivery Variance and Installation and Installation  \ndate  \ndate \nEs \\| (B) C=(B-A) 16/11/2022 16 26,030,519  \nm \n2 Ibanda/2021-05- Tibayungwa 13,670,940 \\| 16/10/2023 16/11/2022 \\| 30 \nRemarks \nCompletion delayed by 16 days by supplier", "metadata": {"headings": [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}, [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}]], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Completion delayed by 30 days by", "metadata": {"headings": [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "48 \n04/Female/18155 Florence  \nthe supplier  \n3 Ibanda/2021-05- Natuhwera Alex  \n20/10/2023 16/11/2022 24  \nCompletion delayed by 16 days by 31/Male/18380 23,910,290 supplier \n4 Iba/2020-10-05/M/8279 Tumwesigye  \nYoram 27,916,290 \n07/10/2023 16/11/2022 40 \n5 Iba/2020-11-07/M/15237 Mutabazi Maurice 27,460,290 06/04/2023 15/03/2023 -21 \nCompletion delayed by 16 days by the farmer that changed water source  \nCompleted within time \n6 Ibanda/2021-10- Samantha Vivian 06/04/2023 15/03/2023 -21 Completed within time 27/Female/21447", "metadata": {"headings": [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}, [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}]], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "23,025,540", "metadata": {"headings": [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], "page": 52, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "7 Ibanda/2022-03- Turyamureba 21/Male/24957 Patrick 27,781,290 \n8 Ibanda/2022-10- Niwagaba  \n22/Male/28319 Justinian 19,801,240 \n9 Ibanda/2022-04- Tumwiine Colman 21/Male/25906 \n13,791,240 \n06/04/2023 15/03/2023 -21 Completed within time \n02/04/2023 14/03/2023 16  \nCompletion delayed by 16 days the farmer that increase scope of work \n06/04/2023 14/03/2023 -22 Completed within time \n10 Ibanda/2022-03- Katungwensi John 06/04/2023 14/03/2023  \nCompleted within time 22/Male/25055 Tinka 27,916,290 \n11 Ibanda/2021-05- Safari Augustine 06/04/2023 14/03/2023  \nCompleted within time 20/Male/18242 \n20,171,000 \n12 Ibanda/2022-07- Veronica Twesigye 19/04/2023 13/04/2023  \nCompleted within time 12/Female/26932", "metadata": {"headings": [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}]], "page": 52, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "20,903,329", "metadata": {"headings": [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], "page": 52, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "13 Ibanda/2021-06- Bainomugisha 28/Female/19031 Eliva 12,000,000 \n14 Ibanda/2022-10- Paul Tumwebaze 11/Male/28191 \n06/05/2023 05/06/2023 29 \n06/05/2023 05/06/2023 29 \nCompletion delayed by 29 days by farmer that changed water source to rain water harvesting Completion delayed by 29 days by supplier \n15 Ibanda/2022-07- Mwanah Kasigazi 21/06/2023 05/06/2023 -15 Completed within time 21/Male/27100 \n22,606,540 \n16 Ibanda/2021-06- Akila Achilles  \n11/01/2023 14/03/2023 33  \nCompletion delayed by 16 days by 15/Male/18734 Major 22,668,290 supplier \n49", "metadata": {"headings": [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}, [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}]], "page": 52, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "[17 Ibanda/2021-07- Tukamusiima", "metadata": {"headings": [{"headings_0": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}, {"headings_1": {"content": "20,903,329", "page": 52, "level": 3}}], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "27/Female/19140 Rebecca 23,100,040 \n23/12/2023 23/01/2023 30  \nCompletion delayed by 30 days by supplier delays to commence works \n18 Ibanda/2021-06- Lovincer Nuwagira \n20/06/2023 05/06/2023 [a5  \nCompleted within time", "metadata": {"headings": [{"headings_0": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}, {"headings_1": {"content": "20,903,329", "page": 52, "level": 3}}, [{"headings_0": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}, {"headings_1": {"content": "20,903,329", "page": 52, "level": 3}}], [{"headings_0": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}, {"headings_1": {"content": "20,903,329", "page": 52, "level": 3}}], [{"headings_0": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}, {"headings_1": {"content": "20,903,329", "page": 52, "level": 3}}]], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "21/Female/18936", "metadata": {"headings": [{"headings_0": {"content": "21/Female/18936", "page": 53, "level": 3}}, {"headings_1": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "25,045,000", "metadata": {"headings": [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\\|  \n19 Ibanda/2021-06- Richard Kansiime  \n20/10/2023 16/11/2022 24  \nCompletion delayed by 24 due to 10/Male/18628 [ee delays by the supplier 20 Ibanda/2021-06- Tweshengyereze \\| 14/05/2023 14/04/2023 -30 Completed within time 02/Male/18426 Herbert 18,200,000 \n21 Ibanda/2022-06- Kalanzi  \n10/Male/26533 Marcellinus M 21,665,000 \n25/04/2023 05/06/2023 33  \nCompletion delayed by 33 days by supplier delays to commence works 22 Ibanda/2022-06- Kinahairwe Alice 25/05/2023 05/06/2023 10 Completed within time 22/Female/26723 Kahanga 21,490,000 \n23 Ibanda/2022-03- Matsiko Appolo 22/Female/25055 21,988,000 \n24 Ibanda/2022-11- Kyaguugu Geofrey 21/Male/28746 20,409,000", "metadata": {"headings": [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}, [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}], [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}], [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}], [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}]], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "sms", "metadata": {"headings": [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "05/06/2023 29 \n06/05/2023 05/06/2023 29 \nCompletion delayed by 29 days by supplier delays to difficult terrain to trench \nCompletion delayed by 29 days by supplier delays to difficult terrain to bandap202a- [0570972023 trench 25 Kabananura 30/04/2023 35 Completion delayed by 35 days by 21/Male/28744 Silvano 21,116,000  \nsupplier delays to difficult terrain to \"\\| trench \\| 26 Ibanda/2022-11- Kikompola Daniel  \n0370672023 05/06/2023 \u201c3 Completed within time 21/Male/28742 ness 20,411,000 ae  \n27 Ibanda/2022-11-  \n27/04/2023  \n32 Completion delayed by 32 days by 21/Male/28745 Appolo 19,759,000  \nsupplier delays to commence works 28 Ibanda/2022-11- Mubangizi  \n02/Male/28456 Christom 21,389,000 \n24/05/2023 06/06/2023 12  \nCompletion delayed by 12 days by supplier delays to commence works 29 Kansiime Joseph Not implemented", "metadata": {"headings": [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}, [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}]], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "16,000,000", "metadata": {"headings": [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "30 Kibahin a aMa 7 \\| B Not implemented . 22,379,290 \n31 Katto Posiano Not implemented 21,948,000 \nAppendix 15; Project Implementation (current year 2022/23) \nNo. Project  \nValue of Summary of findings (Time, Audit  \nproject Quality, Quantity, Cost and conclusion  \nInspection remarks \n1 Construction of two-unit staff house at Kihani HCIII \n2 Upgrade of Birongo HC II to HC \n(UGX) Functionality)  \nas at 15/11/2023. \nCompleted and house in use Completed and in  \nFully Implemented use \n165,750,000 \nFully implemented but not yet Completed but still  \nFully Implemented II 919,415,311 functional. lacks the medical  \nequipment \n3 Supply of 4 brand new motorcycles for the department \n4 Supply and installation of irrigation system to 40 farmers \nAdditional one motorcycle was Purchased and in purchased hence Over commitment  \nuse  \nand excess payments.  \n44,940,000 \nRetention of 48,420,420 was not paid Functional 466,050,466 and balance was due to good  \nnegotiations. Implemented. \n5 Consultancy services for the Fully implemented feasibility study and detailed  \n98,684,580  \nengineering design of piped  \nwater system in Rwengwe -  \nNyakatete GFS and Irimya \n6 Extension of kijongo piped water system in Kijongo \nFully implemented and water already Completed and 188,307,585 being used by the community.  \nwater is being provided to the communities \nFully Implemented \nUnder irrigation para Fully Implemented N/A Fully Implemented \nFully Implemented \n51 \n7 Construction of seed secondary Not implemented due to delayed Not yet  \nNot  \nImplemented school at Bwahwa in Nyabuhikye 842,581,461 award of contract  \ncommenced  \nsc despite receipt  \nfund which was \n8 Upgrade of Kihani HCII to HCIII \nswept back \nNot yet functional as works are not Quick completion  \nPartially implemented \\| 161,003,799 complete despite end of contract of works is key  \nas Electricity and Water period for over a year now  \ntanks system not installed, Man halls and septic tank had no covers, Painting  \npending, Placenta pit  \nand Medical waste pit  \nnot copping and door  \nnot installed and land- scaping in progress. TOTAL 2,886,733, [u [ 202 \nAppendixi6: Delayed supply and installation of irrigation equipment \nSN Procurement Ref. No. Supplier Expected Delivery Actual Delivery and Variance Remarks  \n\\| and Installation Installation date  \ndate  \n\\|  \n\\|  \n(B) C= (B-A)", "metadata": {"headings": [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}, [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}]], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "IT", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], "page": 55, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "IBA/2020-11-07/M/15215 KATO EMMANUEL 25/10/2023 er 16 Completion delayed by 16 days by supplier A IBANDA/2021-05- TIBAYUNGWA 16/10/2023 2674152022  \nCompletion delayed by 30 days by the 04/FEMALE/18155 FLORENCE 30 supplier \n3 IBANDA/2021-05-31/MALE/18380 NATUHWERA ALEX 20/10/2023 16/11/2022 \\| 24 [- l. \\|  \n4 IBA/2020-10-05/M/8279  \nTumwesigye Yoram 07/10/2023 16/11/2022 40 \nCompletion delayed by 16 days by supplier \nCompletion delayed by 16 days by the farmer that changed water source \n52 \nIBANDA/2022-10-22/Male/28319 Niwagaba Justinian 02/04/2023 14/03/2023 \nIBANDA/2021-06-  \n28/Female/19031 Bainomugisha Eliva 06/05/2023 05/06/2023 \nPAUL TUMWEBAZE", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}, [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}]], "page": 55, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "IBANDA/2022-10-11/Male/28191", "metadata": {"headings": [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], "page": 56, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "TIBINGANA \nAKILA ACHILLES IBANDA/2021-06-15/MALE/18734  \nMAJOR \nIBANDA/2021-07- TUKAMUSIIMA 27/FEMALE/19140 REBECCA \n06/05/2023 05/06/2023 29 11/01/2023 14/03/2023 33 \n23/12/2023  \n23/01/2023 \n10 IBANDA/2021-06-10/MALE/18628 RICHARD KANSIIME 20/10/2023 16/11/2022 11 IBANDA/2022-06-10/Male/26533 Kalanzi Marcellinus M 25/04/2023 05/06/2023 \n12 IBANDA/2022-03-  \nMatsiko Appolo 06/05/2023 05/06/2023 22/Female/25055 \n13 IBANDA/2022-11-21/Male/28746 Kyaguugu Geofrey 06/05/2023 05/06/2023  \n14 IBANDA/2022-11-21/Male/28744 Kabananura Silvano 30/04/2023 05/06/2023 35 IBANDA/2022-11-21/Male/28745 Nuwamanya Appolo 27/04/2023 05/06/2023 32 IBANDA/2022-11-02/Male/28456 Mubangizi Christom 24/05/2023 06/06/2023 12 \nAppendix 17: URF funding deficit \nCompletion delayed by 16 days the farmer that increase scope of work \nCompletion delayed by 29 days by farmer that changed water source to rain water", "metadata": {"headings": [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}, [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}]], "page": 56, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "harvesting", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], "page": 56, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Completion delayed by 29 days by supplier Completion delayed by 16 days by supplier \nCompletion delayed by 30 days by supplier delays to commence works \nCompletion delayed by 24 due to delays by the supplier \nCompletion delayed by 33 days by supplier delays to commence works \nCompletion delayed by 29 days by supplier delays to difficult terrain to trench \nCompletion delayed by 29 days by supplier delays to difficult terrain to trench \nCompletion delayed by 35 days by supplier delays to difficult terrain to trench \nCompletion delayed by 32 days by supplier delays to commence works \nCompletion delayed by 12 days by supplier delays to commence works \nItem Description Planned Actual Variance Amount Amount Amount Variance Remarks (URF) Output/Qu Output Budgete Released spent (UGX)  \nantity /Quan Output/Quantity d (UGX) (UGX)  \n(kms) tity (kms) (UGX))", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}]], "page": 56, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "(kms)", "metadata": {"headings": [{"headings_0": {"content": "(kms)", "page": 57, "level": 1}}, {"headings_1": {"content": "harvesting", "page": 56, "level": 2}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Routine Manual 90 9.8 80.2 87,894,4 24,773,474 4,800,000 83,094,474 Partially implemented: Maintenance (add  \n74  \nOnly 11% maintenance was done due names of roads worked  \nto partial release of funds.", "metadata": {"headings": [{"headings_0": {"content": "(kms)", "page": 57, "level": 1}}, {"headings_1": {"content": "harvesting", "page": 56, "level": 2}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "on.)", "metadata": {"headings": [{"headings_0": {"content": "on.)", "page": 57, "level": 3}}, {"headings_1": {"content": "(kms)", "page": 57, "level": 1}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "The released funds was used to pay wage for Road Overseer, the balance was used to grade a section of 9.8km- \nRoutine Mechanized 99 ar \\| 24,7 (add names of roads  \nworked on.) \nKanywambogo-Irimya road \n192,219, 256,698,000 262,698,000 VOR \\| Eully implemented  \n000 Nyabuhikye-Bwenda-Omukikona road 16.4km, Rwenkobwa-Akayanja road 26.4km, Ntungamo-Kajwamushana  \nroad 11km, Igorora-Rwomuhoro road 14.5km, Kashasha-Nyakahaama 12.5km, Kakoma-Mabonwa-Nyarukiika 14.5km, Kanywambogo-Irimya 9.8km &", "metadata": {"headings": [{"headings_0": {"content": "on.)", "page": 57, "level": 3}}, {"headings_1": {"content": "(kms)", "page": 57, "level": 1}}, [{"headings_0": {"content": "on.)", "page": 57, "level": 3}}, {"headings_1": {"content": "(kms)", "page": 57, "level": 1}}], [{"headings_0": {"content": "on.)", "page": 57, "level": 3}}, {"headings_1": {"content": "(kms)", "page": 57, "level": 1}}], [{"headings_0": {"content": "on.)", "page": 57, "level": 3}}, {"headings_1": {"content": "(kms)", "page": 57, "level": 1}}]], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "metadata": {"headings": [{"headings_0": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}, {"headings_1": {"content": "on.)", "page": 57, "level": 3}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Others \u2014 mechanics 8  \n6 2 (One disposed off 38,183,0 36,108,000 40,192,474 -2,009,474 Partially implemented: and servicing road  \nand another taken 00  \nequipment\u2019s to Ibanda", "metadata": {"headings": [{"headings_0": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}, {"headings_1": {"content": "on.)", "page": 57, "level": 3}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Municipal)", "metadata": {"headings": [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Servicing of grader, cutting edges, maintaining Tippers, Vibro roller, Wheel loader & Water bowser \nOffice operation & 12 months 12 0 \n23,400,0 12,400,000 22,289,000 1,111,000 a\" Fully implemented  \ncoordination months 00  \nStationery, DRC meetings, submissions & consultations \nTotal 189 124.7 64.3 341,696 329,979,47 329,979,47 11,717,000 \u201a474 4 4 \nAppendix 18: Inspection of URF Roads \n54 \nProgramme Activity details \n09-Integrated Nyabuhikye-Bwenda-Omukikona road Transport 16.4km, Rwenkobwa-Akayanja road Infrastructure 26.4km, Ntungamo-Kajwamushana And Services road 11km, Igorora-Rwomuhoro road 14.5km, Kashasha-Nyakahaama 12.5km, Kakoma-Mabonwa-Nyarukiika 14.5km, Kanywambogo-Irimya 9.8km & Mabonwa-Kicuzi-Ryabatenga  \n17.4km \n09-Integrated Mabonwa-Kicuzi-Ryabatenga RD", "metadata": {"headings": [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}, [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}]], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], "page": 58, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Infrastructure \nAnd Services \nTOTAL \nTotal Pictorial evidence Summary of Audit Remarks (Time, expenditure findings Quality, Quantity, (UGX) \u2018Bns  \nCost and \nFunctionality) \nAt the time of  \nThere was no delay in inspection the road  \ncompletion of works a nd works were well done service delivery.  \nand still holding to  \nthe rainy weather by  \n15 November 2023 \nAt the time of  \nThe road needs more \ninspection the  \nfunds as by the time of emergency works  \ninspection the road was were completed,  \ncut off by the heavy however the road  \nrains and more funding 329,979,474  \nwas cut off due to  \nis required to improve heavy rains.  \nthe condition of the ro ad \nor be taken over by UNRA for better \nmaintenance. \n55 \nAppendix 19: Inspections findings for Micro scale irrigation  \nName of Location (Village, Parish Equipment supplier and Value of equipment Photos beneficiary and sub-county procurement reference \nSprinktech (U) Ltd 19,759,000 \nCHES EN Dr ar Nuwamanya Kanyarugiri ee Apollo IBANDA/2022-11-  \n21/Male/28745 \nMatsiko Kanyarugiri IBANDA/2022-03- 22,944,540 Apollo 22/Female/25055. \nAssociated Designs and Build Engineers Ltd \nKalanzi Ishongoro Town Council IBANDA/2022-06- 21,116,000 Marcellinus 10/Male/26533. \nM", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}, [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}]], "page": 58, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Sprinktech (U) Ltd", "metadata": {"headings": [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\\_ \nAppendix 20 (a): Outstanding YLP Funds \nRemarks as at 15/11/2023 \nDate of installation was 05/06/2023 Visit conducted by District officials Size of the farm is 2.5 acres \nTraining received from the equipment", "metadata": {"headings": [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}, [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}], [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}], [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}], [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}]], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "supplier.", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Security of the equipment is okay. Date of installation was 05/06/2023 Visit conducted by District officials Size of the farm is 2.5 acres \nTraining received from the equipment", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}]], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "supplier.", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 2}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Security of the equipment is provided by farmer \nDate of installation was 05/06/2023 Visit conducted by District officials Size of the farm is 2.5 acres \nTraining received from the equipment", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 2}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}, [{"headings_0": {"content": "supplier.", "page": 59, "level": 2}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 2}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}]], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "supplier.", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Security of the equipment is okay, solar equipment is inside the fence.  \n\u2014 \n56 \nSN PROJECT NAME Date of  \nAMOUNT DISBURSED AMOUNT AMOUNT DUE Amount Remarks Disbursement RECOVERED Due with \nEmbaho Youth Boda 06/02/2017 12,100,000 12,100,000 Boda Transporters \nIgorora Kibirizi 03/12/2021 5,000,000 - Youth Brick Makers \nIgorora Youth Boda 06/02/2017 12,100,000 12,540,000 Boda Transporters \nIgorora Youth Boda 27/03/2019 12,500,000 12,280,000 Boda Transporters B \nIgorora Youth Motor 05/12/2018 10,600,000 7,271,500 \n5% charge \nThe group used the revolving fund for the purpose and it has completed paying back \nMembers shared the money went 5,000,000 250,000 to Dubai \nThe group Chairperson did not bank the balance \nAll members agreed to clear this 220,000 11,000 balance \nMembers sturbonly refused to Mechanics 3,328,500 166,425 pay \nIgorora Youth 06/02/2017 12,100,000 6,450,000 Tukwatanise Boda \nNo savings made since the group 5,650,000  \n282,500 is fighting hard to recover the Boda Transporters money. \nIgorora Youth 03/12/2021 9,000,000 2,820,000 United Welding \nIgorora Youth 27/03/2019 12,000,000 11,807,000 Welders B \nIgorora Youth 04/08/2016 10,700,000 8,985,000 Welding & Metal  \nFabrication Project \n10 Kigando II Youth 18/3/2015 8,000,000 7,203,000 Produce Buying &  \nSelling Project \nThe project was mismanaged by", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}, [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}]], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "6,180,000", "metadata": {"headings": [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], "page": 60, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "the management committee \nSmall balance in the hands of 193,000 9,650 group Chairperson \nGroup Chairperson ran away with 1,715,000  \n85,750 the group funds but the project is fairly progressing, members look active and involved in the duties of the project. \nSome members dropped out of 797,000  \n39,850 the group and there is inadequate market for the produce. \n11 Kigando III Youth 18/3/2015 8,500,000 8,600,000  \nMembers shared the pigs such Piggery Project  \nthat each member keeps and rears the pig and ensure that each member pays back the funds according to the total funds divided among the members  \n\\|  \n12 Kyarukumba 2 06/02/2017 12,100,000 8,850,000  \nThe project needs to wake up Youth Boda Boda  \n3,250,000  \n162,500 and work hard to pay the Transporters revolving fund. 13 Ngango 1 Youth 05/12/2018 \\| 12,100,000 \\| 3,270,000  \nBoda Boda \n\\|  \n14 Ngango 3 Youth 05/12/2018 12,100,000 11,880,000 Boda Boda \n\\| The Chairperson personalised the 8,830,000  \n441,500 motorcycles and all members lost molare. \nThe little balance in the hands of \\| 220,000 11,000 group chairperson.  \npool  \n\\|  \n15 Ngango I Youth 18/3/2018 9,806,000 9,284,000  \nPoultry Keeping  \n522,000  \nProject \nThe project was terminated due 27,600 to embezzlement of funds by the Chairperson. He was arrested \n16 Ngango I Youth 03/12/2021 5,000,000 5,000,000 Brick Makers \n17 Ngango I Youth 03/12/2021 I 9,600,000 9,600,000 = Tukore Boda Boda  \n18 Ngango I Youth 03/12/2021 9,600,000 8,300,000 Tukwatanise Boda  \nBoda", "metadata": {"headings": [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}, [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}]], "page": 60, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "io", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "19 Ngango II Youth 03/12/2021 9,600,000 9,600,000 Abamwe Boda Boda \n20 Ngango III Youth 03/12/2021 9,600,000 1,650,000 Tukore Boda Boda \nand made to recover the funds. - Cleared the revolving fund and", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}, [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}], [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}]], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "- project still in existence. r  \nCleared the revolving fund -", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "Some few members still strugling 1,300,000 65,000 in paying back \nGroup dessolved 5 \nMembers shared the money and", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}, [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}], [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}]], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "7,950,000", "metadata": {"headings": [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "397,500 now hard to pay back \n58 \n21 Birongo IV Youth 18/3/2015 4,186,000 4,186,000 Brick Laying Project \n22 Kakuto I Youth 27/3/2019 7,000,000 4,497,500 Tukore Produce  \nTraders \n23 Kakuuto 3 Youth 05/12/2018 12,100,000 2,870,000 Boda Boda \n24 Karambi Youth 06/02/2017 12,100,000 6,800,000 Boda Boda  \nTransporters \n25 Katojo II Youth 18/3/2015 7,000,000 5,280,000 Poultry Project \n26 Katwe II Youth Brick 04/08/2016 Making Project \n4,450,000 4,170,000 \n27 Kitooro 2 Youth 05/12/2018 12,100,000 12,500,000 Boda Boda \n28 Mushunga 1 Youth 06/02/2017 7,950,000 1,450,000 Produce Buyers &  \nSellers \n29 Ishongororo TC 1 05/12/2018 Passion Fruit  \nGrowing \n7,290,000 5,150,000 \nIshongororo Town 05/12/2018 9,742,000 6,285,000 Centre I Youth  \nSalon \nKakinga B Youth 05/12/2018 12,100,000 12,195,000 Boda Boda \nCleared the payment \nSome members went abroad for 2,502,500 125,125 green pasture \nThe group was affected by Covid 9,230,000  \n461,500 19 now re organising themselves to start paying back. \nThe group struggling to pay back 5,300,000 265,000 \nMembers shared the money and 1,720,000  \n86,000 now hard to pay back \nThe small balance in the hands 280,000 14,000 of chairperson \nGroup committee misused the project funds \nMembers shared the money and", "metadata": {"headings": [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}, [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}]], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "6,500,000", "metadata": {"headings": [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}], "page": 62, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "325,000 now hard to pay back \nThe project run out of season 2,140,000  \n107,000 and members failed to raise the balance \nThe group management 3,457,000  \n172,850 committee mis used the project funds, \nMembers were reminded of the small balance and promised to pay \n59 \n32 Kakinga B Youth 03/12/2021 8,000,000 900,000", "metadata": {"headings": [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}, [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}]], "page": 62, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Motorcycle", "metadata": {"headings": [{"headings_0": {"content": "Motorcycle", "page": 63, "level": 3}}, {"headings_1": {"content": "6,500,000", "page": 62, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Spareparts", "metadata": {"headings": [{"headings_0": {"content": "Spareparts", "page": 63, "level": 3}}, {"headings_1": {"content": "Motorcycle", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Ran", "metadata": {"headings": [{"headings_0": {"content": "Ran", "page": 63, "level": 1}}, {"headings_1": {"content": "Spareparts", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "33 Kakinga B Youth Produce Traders \n7,000,000 1,000,000 \nMembers share the money now", "metadata": {"headings": [{"headings_0": {"content": "Ran", "page": 63, "level": 1}}, {"headings_1": {"content": "Spareparts", "page": 63, "level": 3}}, [{"headings_0": {"content": "Ran", "page": 63, "level": 1}}, {"headings_1": {"content": "Spareparts", "page": 63, "level": 3}}], [{"headings_0": {"content": "Ran", "page": 63, "level": 1}}, {"headings_1": {"content": "Spareparts", "page": 63, "level": 3}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "7,100,000", "metadata": {"headings": [{"headings_0": {"content": "7,100,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Ran", "page": 63, "level": 1}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "hard to recover the funds.  \n\\|  \nMembers shared the money and", "metadata": {"headings": [{"headings_0": {"content": "7,100,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Ran", "page": 63, "level": 1}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "6,000,000", "metadata": {"headings": [{"headings_0": {"content": "6,000,000", "page": 63, "level": 3}}, {"headings_1": {"content": "7,100,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "now hard to pay back \n34 Kashungwa A 04/08/2016 7,000,000 4,756,000  \nThe project was affected by Produce Buying &  \n2,244,000 112,200 covid 19  \nSelling Project i 35 Katojo A Youth 03/12/2021 8,000,000 250,000 \\|.  \nMost members went abroad for Motorcycle 7,750,000 green pasture", "metadata": {"headings": [{"headings_0": {"content": "6,000,000", "page": 63, "level": 3}}, {"headings_1": {"content": "7,100,000", "page": 63, "level": 3}}, [{"headings_0": {"content": "6,000,000", "page": 63, "level": 3}}, {"headings_1": {"content": "7,100,000", "page": 63, "level": 3}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "L Spareparts", "metadata": {"headings": [{"headings_0": {"content": "L Spareparts", "page": 63, "level": 2}}, {"headings_1": {"content": "6,000,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\\|  \n36 Kiburara B Youth 03/12/2021 7,000,000 2,700,000  \nMembers shared the money and Produce Traders", "metadata": {"headings": [{"headings_0": {"content": "L Spareparts", "page": 63, "level": 2}}, {"headings_1": {"content": "6,000,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "4,300,000", "metadata": {"headings": [{"headings_0": {"content": "4,300,000", "page": 63, "level": 3}}, {"headings_1": {"content": "L Spareparts", "page": 63, "level": 2}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "were mislead by people that they \n37 Kiburara Trading 18/3/2015 11,903,000 4,570,000 Centre Youth Bakery  \nProject \n38 Kidunduma Youth 18/3/2015 8,440,000 2,856,000 Coffee Buyers &  \nSellers Project \n39 Kololo Youth \\| 06/02/2017 6,830,000 900,000 Produce Buying &", "metadata": {"headings": [{"headings_0": {"content": "4,300,000", "page": 63, "level": 3}}, {"headings_1": {"content": "L Spareparts", "page": 63, "level": 2}}, [{"headings_0": {"content": "4,300,000", "page": 63, "level": 3}}, {"headings_1": {"content": "L Spareparts", "page": 63, "level": 2}}], [{"headings_0": {"content": "4,300,000", "page": 63, "level": 3}}, {"headings_1": {"content": "L Spareparts", "page": 63, "level": 2}}], [{"headings_0": {"content": "4,300,000", "page": 63, "level": 3}}, {"headings_1": {"content": "L Spareparts", "page": 63, "level": 2}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Selling", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 63, "level": 3}}, {"headings_1": {"content": "4,300,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "40 Ncwano B Youth 06/02/2017 12,100,000 12,100,000 Boda Boda", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 63, "level": 3}}, {"headings_1": {"content": "4,300,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Transporters", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 63, "level": 3}}, {"headings_1": {"content": "Selling", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "41 Ncwano B Youth 03/12/2021 7,000,000 2,495,000 \\| Produce Traders  \n42 \u2018\\| Newano C Bull 27/3/2019 6,000,000 2,800,000 Fattening \nshouldn't pay back  \n=  \nThe project did not make profi 7,333,000  \n366,650 and all members lost morale to run the project \nMembers share the money now 5,584,000  \n279,200 hard to recover the funds. \n\u2014 Members disagreed on the", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 63, "level": 3}}, {"headings_1": {"content": "Selling", "page": 63, "level": 3}}, [{"headings_0": {"content": "Transporters", "page": 63, "level": 3}}, {"headings_1": {"content": "Selling", "page": 63, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 63, "level": 3}}, {"headings_1": {"content": "Selling", "page": 63, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 63, "level": 3}}, {"headings_1": {"content": "Selling", "page": 63, "level": 3}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "5,930,000", "metadata": {"headings": [{"headings_0": {"content": "5,930,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "296,500 project and it was left in the few hands \nCleared the revolving fund. \nMembers shared the money now", "metadata": {"headings": [{"headings_0": {"content": "5,930,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 63, "level": 3}}, [{"headings_0": {"content": "5,930,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 63, "level": 3}}], [{"headings_0": {"content": "5,930,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 63, "level": 3}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "4,505,000", "metadata": {"headings": [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "hard to recover \nMembers shared the money now 3,200,000 160,000 hard to recover \n60 \n43 Nyantsimbo A Youth 06/02/2017 6,740,000 980,000 Produce Buying &  \nSelling \nNyatsimbo A Youth 27/3/2019 12,500,000 8,730,000 Boda Boda \n45 Rwenshoga Youth 05/12/2018 6,580,000 1,600,000 Produce \n46 Kigando Youth 08/04/2016 8,569,000 2,525,000 Piggery Project \n47 Kyarutanga I Youth 18/3/2015 5,880,000 4,130,000 Goat Rearing Project \n48 Kyarutanga II Youth 18/3/2015 5,900,000 2,970,000 Goat Fattening  \nProject \n49 Kabingo Youth 18/3/2015 8,970,000 990,000 Piggery Rearing  \nProject \n50 Kaburo I Youth 04/08/2016 8,530,000 8,530,000 Boda-Boda  \nTransporters Project \n51 Kabingo Youth Boda 03/12/2021 9,600,000 8,800,000 \nMembers shared the money 5,760,000 288,000 \nMembers sturbonly refused to 3,770,000 188,500 pay \nMembers shared the money now 4,980,000 249,000 hard to recover \nThe project was affeccted by", "metadata": {"headings": [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}, [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "6,044,000", "metadata": {"headings": [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], "page": 64, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "302,200 swine flue all the piggery died,strugling to pay \nTransferred to the Municipality 1,750,000 87,500 \nTransferred to the Municipality 2,930,000 146,500 \nThe project was affeccted by 7,980,000  \n399,000 swine flue all the piggery died,strugling to pay \nThe group used the grant for the purpose and it has completed paying back \nThe Chairperson mishandled the Boda 800,000 group funds \n52 Rugaaga V Youth 18/03/2015 6,000,000 300,000 Piggery Rearing  \nProject \n53 Keihangara II Youth 04/08/2016 Boda Boda  \nTransporters Project", "metadata": {"headings": [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}, [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}]], "page": 64, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], "page": 64, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "8,530,000 8,760,000 \nThe group shared the money 5,700,000 285,000 \nThe project is running well and its leaders are operating the project properly & even motorcycles are in good conditions. It has completed \n61 \n54 Rugaaga 2 Youth 05/12/2018 12,100,000 12,427,000 Boda Boda \npayment \nThe project is running welland its leaders are operating the project properly and even the motorcycles are in good conditions  \nI  \nKakunama II Youth 27/3/2019 12,500,000 5,600,000 members disinergrated .  \nBod Boda  \n6,900,000 345,000 \n56 Bihembe 3 Youth 06/02/2017 12,100,000 12,240,000  \nThe project is operating well and Boda Boda  \nthe motorcycles are in good Transporters \\| conditions 57 Kakunama 1 Youth 06/02/2017  \n12,100,000 12,186,000 \nAt first the project had a problem \\| Boda Boda  \nof its Chairperson who wanted to", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}, [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}]], "page": 64, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Transporters", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], "page": 65, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "personalize one motorcycle without paying and this was \n58 Rukinga 2 Youth 06/02/2017 12,100,000 8,460,000 Boda Boda \nTransporters \n\\|  \n59 Bihembe 2 Youth 05/12/2018 12,100,000 12,420,000 Boda Boda \n60 Rwenshambya II 27/3/2019 12,500,000 12,380,000 Youth Boda Boda \n61 Rukinga I Youth 03/12/2021 12,500,000 7,003,000 \nsettled \nThe project is operating well and 3,640,000  \n182,000 the motorcycles are in good conditions but 1 motorcycle got an accident and issues still being handled by the office of the RDC \nThe project is viable and generating income to group members \nThe groups balance was 120,000  \n6,000 mishandled by the committee members \n\\| The group's project not doing \n62 \nFarmers Boda Boda \n62 Karuhitsyi Youth 18/3/2015 10,000,000 680,000 Rice Millers Project \n63 Kitooma Youth Boda 05/12/2018 12,100,000 10,200,000 Boda \n5,497,000 244,850 well \nThe group 's project still running 9,320,000  \n466,000 but was affected by covid 19 \nthe group purchased 3  \n1,900,000  \nmotorcycles, it used the grant for a purpose but paying back is becoming a problem. \n64 Kakindo Youth 27/3/2019 7,000,000 3,587,750  \nThe chairperson agreed to re Produce Buying &", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}, [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}]], "page": 65, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "3,412,250", "metadata": {"headings": [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], "page": 66, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "170,612 organise the group and start Selling paying back \n65 Rwebiyongi Youth 06/02/2017 12,100,000 8,720,000 Boda Boda \nTransporters \n66 Ryabatenga II Youth 04/08/2016 9,320,000 240,000 Boda Boda Project \n67 Ryabatenga 1 Youth 05/12/2018 12,100,000 11,782,000 Boda Boda \n68 Kisabo II Youth 05/12/2018 12,100,000 12,110,000 Boda Boda \nMembers sturbonly refused to 3,380,000 169,000 pay back \nMembers stubonly refused to pay 9,080,000 454,000 back. \nThe project is ciable and 318,000  \n15,900 generating income to group members \nGroup paid remaining with the small balance \n69 Kisabo Central 03/12/2021 7,000,000 6,739,700  \nThe group still coordinated Youth Produce 260,300  \nTraders \n70 Rwemambo Youth 06/02/2017 12,100,000 6,820,000 Boda Boda \nTransporters \n71 Endama Youth Boda 05/12/2018 12,100,000 12,220,000 Boda \nKitoogo Youth 27/3/2019 5,000,000 \nThe project still in existence 5,280,000 264,000 \nAll members still coordinated Funds was mismanaged by the \n63 \nApiary  \n5,000,000 250,000 management committee \n73 Kanyinya Youth 18/3/2015 7,000,000 7,000,000  \nThe group completed the  \n\\| Boda-Boda Project 5 payment. 74 Rwambu 4 Youth 06/02/2017 12,100,000 12,230,000  \nMembers are still coordinated Boda Boda", "metadata": {"headings": [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}, [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}]], "page": 66, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Transporters", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], "page": 67, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "[75 Rwambu III Youth 03/12/2021 9,600,000 5,268,300 Boda Boda \n76 Runoni Youth 03/12/2021 7,000,000 982,200 Produce Traders \n77 Rwenkobwa Trading 18/3/2015 7,000,000 7,000,000 Centre Youth Boda-  \nBoda Project \n78 Mirambi Youth 04/08/2016 6,322,915 2,250,000 Passion Fruit  \nGrowing Project \nThe group still coordinated 4,331,700 216,585 \nMembers shared the money 6,017,800 300,890 \nGroup cleared = \nMembers shared th e money now", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}, [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}]], "page": 67, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "4,072,915", "metadata": {"headings": [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], "page": 67, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "203,645 struggling to pay back. \n79 \\| Kijongo 1 Youth 06/02/2017 3,175,000 1,250,000  \nThe project lacked market Brick Making 1,925,000 96,250 \n80 Rwenkobwa Youth 05/12/2018 9,096,224 9,098,000 Boda Boda \\|  \n81 Kitembeya Youth 18/03/2015 3,790,000 3,605,000 Brick Making Project \n82 Kajumbura I Youth 04/08/2016 Milling Project \n185,000 9,250 \n7,982,000 6,346,800  \n1,635,200 81,760 \n83 Irwaniro I Youth 03/12/2021 5,000,000 3,970,000  \nProduce Trading 1,030,000 51,500 \n84 Irwaniro I Youth 03/12/2021 7,000,000 -  \nApiary \\| 7,000,000 350,000 \\| \nCleared the payment  \nAll members still coordinated \nProject was affected by covid 19 Project was affected by covid 19 Members shared all the money \n64 \n85 Nyakabungo Youth 2016/2017 12,100,000 12,100,000 Boda Boda", "metadata": {"headings": [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}, [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}]], "page": 67, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Transporters", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "86 Kihani 3 Youth Boda 05/12/2018 12,100,000 5,895,000 Boda \n87 Sigirira 1 Youth 05/12/2018 12,100,000 3,300,000 \ncompleted paying revolving fund 7 \nThe project was affected by 6,205,000 310,250 covid 19 \nThe project was affected by Boda Boda \n88 Sigirira II Youth 27/03/2019 Boda Boda \n\u2014 8,800,000 000 covid 19  \n2,480, Cru HE The project was affected by", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}, [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}]], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "12,500,000", "metadata": {"headings": [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "10,020,000 501,000 covid 19 \n89 Sigirira III Youth 03/12/2021 6,000,000 490,000 Produce Traders \n90 Sigirira I Youth 03/12/2021 7,000,000 - Leather Works \n91 Kihani III Youth 03/12/2021 9,000,000 3,000,000 Goat Fattening \n92 Rwengwe III Youth 18/03/2015 4,490,000 890,000 Piggery Project \n93 Rwemengo 1 Youth 2016/2017 7,280,000 2,360,000 Bull Fattening \n94 Rwomuhoro 2 Youth 2016/2017 7,280,000 4,200,000 Bull Fattening \n95 Kamigamba 1 Youth 05/12/2018 12,100,000 12,340,000 Boda Boda \n96 Rwobuzizi II Youth 18/3/2015 5,500,000 3,600,000 Goat Rearing Project \n97 Kinoni II Youth 18/3/2015 Piggery Rearing \n5,500,000 1,450,000 \nMembers shared the money. 5,510,000 275,500 \nAll members  \n7,000,000 350,000 disintegrated,formed a group just to access money. \nMembers struggling to pay the 6,000,000 300,000 money \nThe project was affected by 3,600,000 180,000 covid 19 \nAll members are still coordinated 4,920,000 246,000 and managing the project. \nMembers still cordinated and 3,080,000 154,000 runnig the project \nThe project still being coordinated in project", "metadata": {"headings": [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}, [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}]], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Municipality project 1,900,000 \nProject was affected by covid 19 \n65 \nProject 4,050,000 202,500 98 Nsasi Trading 04/08/2016 12,000,000 7,150,000  \nCentre Youth Boda  \nBoda Project \n99 Nakateete Youth 18/3/2015 8,000,000 3,620,000 Improved Goat  \n\\| Rearing Project  \n100 Kyentama Youth 06/02/2017 12,100,000 5,800,000 Boda Boda  \nTransporters \n101 Ruyonza I Youth 18/3/2015 8,500,000 3,450,000 Piggery Project \n\\|  \n102 Nyamirima Lower 04/08/2016 8,500,000 1,400,000 Youth Piggery \nMunicipality project 4,850,000 242,500 \nMembers shared the money 4,380,000 219,000 \nThe Chairperson personalised the 6,300,000 315,000 motorcycle \nThe group failed to revolve, the 5,050,000 252,500 Chairperson is not cooperative and the group seems to have disbanded. \nThe group is non-compliant, pigs 7,100,000  \n355,000 were shered among members and only 3 pigs were found at  \nthe project site.  \n- 103 Rugoba Youth Bull 03/12/2021 8,000,000 1,400,000  \nMembers struggling to pay the Fattening 6,600,000 330,000 money 104 Kyabwayera Youth 04/08/2016 6,978,000 2,438,000  \nPiggery Project  \n105 \"\\| Kyengando Youth 18/3/2015 5,900,000 5,900,000  \nGoat Rearing Project \n106 Kobuhura B Youth 05/12/2018 6,600,000 6,820,000 \nMembers still cordinated and 4,540,000 227,000 runnig the project \nThe group has finished its = payment \nOne member remained with the Bull Fatfening balance 107 Rushango Mitwebiri 27/3/2019 8,800,000 2,130,000  \nYouth Club Bull  \nFattening \nMembers shared the money 6,670,000 333,500 \n\\| \n66 \n108 Kitoojo Youth Bull 06/02/2017 6,250,000 4,260,000  \nMembers promising to clear Fattening 1,990,000 99,500 \n109 Nyakabungo Youth 05/12/2018 12,100,000 10,030,000 Boda Boda \n110 Rwenkurijo Youth 03/12/2021 5,000,000 Bee Keepers \n111 Mitwebiri B Youth 06/02/2017 6,460,000 100,000 Produce Buying &  \nPost Harvest", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}, [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}]], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Handling", "metadata": {"headings": [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], "page": 70, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "112 Kangoma B Youth 18/3/2015 6,500,000 6,500,000 Bull Fattening \nBehind payment schedule 2,070,000 103,500 \nMembers shared the money 5,000,000 250,000 \nMembers need forcefully 6,360,000 318,000 recovery \nThe group used the grant for the purpose and it has completed Project paying back \n113 Rwencundezi A 06/02/2017 5,950,000 5,950,000  \nThe group used the grant and Youth Bull Fattening  \npurchased 10 bulls and it has \n114 Rwobuhompo Youth 06/02/2017 12,100,000 12,240,000 Boda Boda  \nTransporters \n115 Kibande I Youth 18/3/2015 6,000,000 2,400,000  \nGoat Fattening  \n3,600,000 180,000 Project \n116 Ryakatiri Youth Brick 03/12/2021 5,000,000 400,000  \nMoulding 4,600,000 230,000 \n117 Mugarama Youth 03/12/2021 12,500,000 12,500,000 \ncompleted paying back \nThe balance was mismanaged by the group \nAll members still coordinated \nThe project lacked market \nThe group cleared the revolving Boda Boda fund \n118 Nyakahita Youth 18/3/2015 7,500,000 2,907,500 Produce Project \n119 Kitengure Youth 04/08/2016 12,100,000 12,100,000 \nThe project not doing well 4,592,500 229,625 \nCleared the payment \n67 \nBoda Boda Project  \n- \n120 Mpasha Youth Boda 06/02/2017 12,100,000 12,240,000  \nBalance with the group Boda Transporters chairperson \n121 Rwengorogoro 27/3/2019 12,500,000 6,570,000", "metadata": {"headings": [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}, [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}]], "page": 70, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "\u201con Boda Boda", "metadata": {"headings": [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\\| 122 Kyezitira 1 Youth 05/12/2018 12,100,000 5,230,000 Boda Boda \n123 Mugyengyezi I Goat 18/3/2015 5,850,000 5,850,000 Rearing Project \n124 Katikamwe A Youth 06/02/2017 Bull Fattening \n5,554,000 5,600,000 \n125 Mugyegyezi I Youth 27/3/2019 9,000,000 2,000,000 Bull Fattening \n126 Karambi A Youth 18/3/2015 6,500,000 6,500,000 Bull Fattening  \nProject \n127 \\| Rushango Youth Bull 03/12/2021", "metadata": {"headings": [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}, [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}]], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Fattening", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "7,600,000 1,000,000 \n128 Kijongo II Youth 27/3/2019 \u2014 12,500,000 = 3,690,000 Boda Boda \n129 Katongore Youth 03/12/2021 9,600,000 1,590,000 Bod Boda \nsold one motorcycle 2 5,930,000 296,500 motorcycles stii running \nSold all the motorcyclce and 6,870,000 343,500 shared the money \nCleared the payment = \nTI The project still on going", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}]], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "\"Te |", "metadata": {"headings": [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "shared the money 7,000,000 350,000 \nCleared the payment - \nOne bull died and all members 6,600,000  \n330,000 promising to pay back \nThe group chair person \n\\| 8,810,000 440,500 personalised \nThe group Chair person 8,010,000 400,500 personalised the motorcycles", "metadata": {"headings": [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}, [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}]], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "- leaving all members domant.  \n130 Rwenkobwa Youth 05/32/2018 12,100,000 6,800,000  \nMotorcycles are in good condition Boda Boda  \n5,300,000  \n265,000 and all members promised to pay.  \n131 Mirambi Youth Boda 03/12/2021 9,600,000 2,480,000  \nMembers agreed to start paying Boda 7,120,000 back.", "metadata": {"headings": [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "68 \n132 Nyakabungo Youth 17/04/2023 11,000,000 -  \nBoda boda 11,000,000 \n133 Rugoba Youth Bull 17/04/2023 9,250,000  \n- \nFattening \n134 Kumwe Youth group 17/04/2023", "metadata": {"headings": [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}, [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}]], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "9,250,000", "metadata": {"headings": [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "\"Te |", "page": 71, "level": 4}}], "page": 72, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "9,250,000", "metadata": {"headings": [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], "page": 72, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "9,250,000 \n135 Kitaha Abamwe 17/04/2023 11,000,000 - Youth Boda Boda  \n11,000,000 \nKisabo Youth 17/04/2023 7,000,000  \nProduce group 7,000,000 \nRyakazo Youth 17/04/2023 7,000,000 = Produce group 7,000,000 \n138 Rwenshambya II 17/04/2023 11,000,000  \nYouth Boda Boda  \n11,000,000 group \n139 Kakunama II Youth 17/04/2023 11,000,000  \n- \nboda boda 11,000,000 \n140 Rukinga I Youth 17/04/2023 9,000,000 -  \nGoat Rearing group  \n9,000,000 \nRwenshambya IV 17/04/2023 11,000,000  \nYouth Boda Boda  \n11,000,000 group \nMushunga I Youth 17/04/2023 Bull Fattening group \n9,250,000  \n9,250,000 \nIgorora metal 17/04/2023 10,500,000 = Fabrication group 10,500,000 \nIgorora Youth motor 17/04/2023 10,500,000  \n5 \nspares Association 10,500,000 \n69 \n145 Igorora Youth 17/04/2023 8,000,000  \nTailoring group 8,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}, [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}]], "page": 72, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Hae", "metadata": {"headings": [{"headings_0": {"content": "Hae", "page": 73, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Rwengwe youth Bull 17/04/2023 9,250,000 fattening", "metadata": {"headings": [{"headings_0": {"content": "Hae", "page": 73, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "9,250,000", "metadata": {"headings": [{"headings_0": {"content": "9,250,000", "page": 73, "level": 3}}, {"headings_1": {"content": "Hae", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "147 Rwanyakabogo 17/04/2023 11,000,000 Youth Boda Boda", "metadata": {"headings": [{"headings_0": {"content": "9,250,000", "page": 73, "level": 3}}, {"headings_1": {"content": "Hae", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "11,000,000", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "148 Rwambu Youth 17/04/2023 11,000,000 \u2014 Boda Boda group", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "11,000,000", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "149 Mirambi Youth 17/04/2023 7,000,000 produce buyers &  \nsellers group \n150 Kitegure I Youth 17/04/2023", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}, [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}]], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "7,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "11,000,000", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Boda Boda 11,000,000 Association \n151 Mabona Youth 17/04/2023 11,000,000  \nBoda Boda Devt  \n11,000,000 group \n152 Ryakashusha maize 17/04/2023  \n9,000,000  \nmiller Association 9,000,000 \n153 Katongore Youth 17/04/2023 11,000,000 Boda Boda B \n154 Irwaniro I Youth 17/04/2023 goat rearing group \n155 Kyarukumba Youth 24/06/2023", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}, [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}]], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "11,000,000", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "9,000,000", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "9,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "9,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "produce & buying 9,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Rain", "metadata": {"headings": [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "156 I youth 24/06/2023 9,000,000 produce \n157 Kakinga Youth Boda 24/06/2023 \n9,000,000 \n11,000,000 \n\u2014 \nI \u2014 \n\\| \n70 \nBoda 11,000,000 \\| Ntungamo II Youth 09/06/2023 5,780,000  \nBee Keeping group  \nMabona Youth Boda 24/06/2023", "metadata": {"headings": [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}, [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}]], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "5,780,000", "metadata": {"headings": [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], "page": 74, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "11,000,000  \nBoda group 11,000,000 TOTAL 1,449,754,139 742,482,250 710,457,665 19,804,617 \nAppendix 20 (b): Youths Groups with Zero Recoveries.  \nSN PROJECT NAME Date of AMOUNT AMOUNT AMOUNT DUE AMOUNT DUE with Remarks Disbursement DISBURSED RECOVERED  \n5% charge  \n1 Igorora Kibirizi Youth 03/12/2021  \n0  \n5,000,000  \nBrick Makers 5,000,000 250,000  \n2 Kitoogo Youth Apiary 27/3/2019  \n0 5,000,000 \nMembers shared the money went to Dubai \nFunds was mismanaged by the 5,000,000 250,000 management committee 3 Irwaniro I Youth Apiary 03/12/2021 0 7,000,000  \n7,000,000  \n4 Sigirira I Youth Leather 03/12/2021  \nWorks 7,000,000  \n5 Rwenkurijo Youth Bee 03/12/2021 \n350,000  \n0 7,000,000  \n350,000  \n5,000,000  \nKeepers 5,000,000 250,000 \\| TOTAL 29,000,000 29,000,000 1,450,000 \nAppendix 21 (a): UWEP outstanding funds \nMembers shared all the money \nAll members disintegrated, formed a group just to access money.  \nMembers shared the money \n71 \ns/n Project Name Date of  \nAmount Repayment Amount Amount Due 5% services Amount Remarks disbursed/Financial disbursed date Recovered  \nfee where due with  \nyear applicable 5% charge \n1 Ngango Iii 18/10/2021 6,800,000 18/9/2024 1500000 5,300,000 265,000 5,565,000 Members still coordinated", "metadata": {"headings": [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}, [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}]], "page": 74, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}], "page": 75, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "and the project being Twbisheho Group managed . \n2 Kyarukumba Ii 18/10/2021 8,500,000 18/9/2024 6,292,000 2,208,000  \n2,208,000 Members still coordinated Tukwatanise  \nand the project being Women\u2019 Group managed . \n3 Igorora Women 23/6/2017 3,150,000 23/5/2018 3,150,000 0 Brick Making \n0 Group was re financed \n4 Ngango 1 23/6/2017 4000000 23/5/2018 4000000 0  \n0 Group does catering Women Catering services Project \n5 Igorora Lower 25/6/2018 5100000 25/5/2021 3982000 1118000 111800 1229800 Members shared the", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}]], "page": 75, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], "page": 75, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "money now struggling in Twetungure. paying back. \n6 Igorora Women 25/6/2018 Produce,Buying  \n& Selling. \n6700000 25/5//2021 3440100 3259900 325990 3585890 Most members went to abroad \n7 Kanyeganyegye 25/6/2018 6700000 25/5/2021 6700000 0 Women  \nProduce,Buying  \n& Selling. \n0 Group needs re financing \n8 Kigando I 25/6/2018 6700000 25/5/2021 3557000 3143000 314300 3457300 Members shared the Women  \nmoney now struggling in Produce, Buying paying back. & Selling. \n9 Igorora Women 26/2/2019 8000000 26/2/2022 5835000 2165000 108250 2273250 Refinanced amount and it Brick Laying  \nwas affected by Covid 19 but paying back \n72 \n10 Igorora Women 26/9/2019 9400000 26/8/2022 6931000 2469000 123450 2592450 Members shared the Road Side  \nmoney now recovery is one Traders \n11 Igorora Abamwe 22/8/2020 6500000 26/7/2022 4880000 1620000 Women Group \non one due to covid 19 \n1620000 Group was affected by Covid 19. \n12 Ntugamo I 22/8/2020 Women Brick \n3950000 22/7/2023 500000 3450000 4 3450000 out of the 15 pigs bought 8 died and most members Laying lost molare \n13 Igorora Women 22/8/2020 9400000 22/7/2023 4778000 4622000 Tukundane \n4622000  \nThree members went a \nbroad but members in \ntouch with them coming back in December. \n14 Bakyara 18/10/2021 6800000 18/9/2024 5422000 1378000 1378000 Members still coordinated Twetungure  \nand the project being Group  \nmanaged  \n. \n15 Kakuuto 2 Goat 23/6/2017 4636644 23/5/2018 4636644  \nApplied for re financing Rearing \n16 Kakuuto 3 23/6/2017 5778644 23/5/2018 5778644  \nMembers shared the profit Women Goat \nFattening \n17 Kakiro 25/6/2018 5200000 25/5/2021 5200000  \nGroup needs re financing Kaniampiha  \nWomen Group \n18 Nkore 25/6/2018 5361000 25/5/2021 5361000  \nGroup needs re financing Abarihamwe \nWomen Enterprise Group \nRushambya 25/6/2018 5300000 25/5/2021 5300000  \nGroup needs re financing", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}]], "page": 75, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], "page": 76, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tweyombekye Group \n73 \n20 Rweshajagwa 25/6/2018 4812000 25/5/2021 2468000 2344000 234400 2578400 The group Chairperson Women Project  \ncollected the money and disappeared with it. \n21 Ishongororo 26/9/2019 9640000 26/8/2022 4130000 5510000 275500 5785500 Members shared the Women Produce  \nmoney now recovery is one on one due to covid 19. \n22 Katengyeto 26/9/2019 7490000 26/8/2022 4607500 2882500 144125 3026625 Group was affected by Tukwanise Wn  \nCovid 19", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}]], "page": 76, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 76, "level": 3}}], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "23 Kitooro I Bakyara 22/8/2020 8420000 22/7/2023 8400000 20000  \n20000  \nThe group was affected by Tukwatanise  \ncovid 19 negotiating to pay Group the balance. \n24 Kakuuto I 18/10/2021 8180000 18/9/2024 1400000 6780000", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 76, "level": 3}}, [{"headings_0": {"content": "Group", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 76, "level": 3}}]], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 77, "level": 3}}, {"headings_1": {"content": "Group", "page": 77, "level": 3}}], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tumanyane", "metadata": {"headings": [{"headings_0": {"content": "Tumanyane", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 77, "level": 3}}], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "6780000 Members sturbonly refused to pay back \n25 Kakindo Produce 25/6/2018 4812000 25/5/2021 4325000 487000 24350 511350 Group desolved Buying &Selling \n26 Ncwano A 22/8/2020 7300000 22/7/2023 3823000 3477000 Women Produce  \nBuying And", "metadata": {"headings": [{"headings_0": {"content": "Tumanyane", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 77, "level": 3}}, [{"headings_0": {"content": "Tumanyane", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 77, "level": 3}}], [{"headings_0": {"content": "Tumanyane", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 77, "level": 3}}]], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Selling", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "27 Kiburara Women 23/6/2017 5610000 23/5/2018 5610000 0 Produce  \nEnterprise \n28 Kiburara Women 26/2/2019 9000000 26/1/2022 9000000 0 Produce \n\u2014  \n29 Christian Women 22/8/2020 11000000 22/7/2023 7289000 3711000 Support Group \n3477000  \nTwo members went abroad with the balance. \n0  \nGroup was re financed \n0 Group needs refinancing for the third time \n3711000 Members still coordinated \n30 \\| Katojo B Produce 22/8/2020 6090000 Buying And \n22/7/2023 4160000 1930000 1930000 Members still coordinated \n\\| \n74 \nSelling Group \n31 Keihangara 23/6/2017 8800000 23/5/2020 8730000 70000 3500 73500 The group stubbornly", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}, [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}]], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "refused to pay the balance Twekambe \n32 Rugaaga Parish 23/6/2017 3000000 23/5/2018 3000000 Women \nAssociation \n33 Kyarukumba I 25/6/2018 4812000 25/5/2021 4812000 Bakyara Family  \nLife School \n34 Rugaaga I 25/6/2018 7400000 25/5/2021 7400000", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}]], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tukwatanise \n35 Rweshambya 25/6/2018 4676400 25/5/2021 4676400", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}]], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Twebeseho \nGroup \n36 Rugaaga Parish 26/2/2019 10000000 26/1/2022 10000000 Women \n0  \nGroup was re financed \n0  \nGroup was re financed \n0 Group needs re financing 0 Group dessolved \nGroup still does Jelly making and their VSLA Association doin well \nRugaaga Iv 26/9/2019 8300000 26/8/2022 8300000  \nGroup needs refinancing Bakyara  \nTwetungure  \nGroup \n38 Kyarukumba 1 22/8/2020 7000000 22/7/2023 6507000 493000", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}]], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tukwatanise \nGroup \n517650 Members are still coordinated was affected by post covid 19 effects. \n39 Rweshambya Iv 22/8/2020 7000000 22/7/2023 5257000 1743000 87150 1830150 The balance was taken by", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}]], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "the group chairperson who Twebeiseho  \nrelocated to mbarara. \n75 \nGroup \n40 Rugaaga Iii 22/8/2020 6550000 22/7/2023 2830000 3720000 Abamwe Group \n41 Kajwamushana \\| 22/8/2020 8880000 22/7/2023 5595000 \\| 3285000 litwetungure \n42 \\| Rukinga Women 18/10/2021 10500000 18/9/2024 5820000 4680000 Rise And Shine \n=  \n43 Rugaaga North 18/10/2021 8800000 18/9/2024 2465000 6335000 \na Women Goat  \nRearing \n3720000 Group lost two  \ncows now strugling to pay back  \n. \n3285000 Members still coordinated \n4680000 Members still coordinated and the project being managed  \n. \n6335000 Members shared the money and all bought goats being grazed from I their homes. 44 Kanywambogo 23/6/2017 6635000 23/5/2020 4463200 2171800 108590 2280390 Management committee Women Coffee  \nmisused the money and Buying& Selling  \nthe chairperson relocated. Project  \nI  \n45 Ryakagumba 23/6/2017 6635000 23/5/2018 ee 0 \nm  \n0  \nGroup does VSLA Women Produce", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}]], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Buying&Selling", "metadata": {"headings": [{"headings_0": {"content": "Buying&Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], "page": 79, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 79, "level": 3}}, {"headings_1": {"content": "Buying&Selling", "page": 79, "level": 3}}], "page": 79, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "46 Irimya Bakyara 25/6/2018 4570000 25/7/2029 4570000 0  \n0  \nGroup still exists Kweyamba Maize  \nBuying & Selling  \n47 Kicuzi Bakyara 25/6/2018 3970000 25/5/2021 \u2014 2130000 1840000 92000 1932000 Members shared the Coffee Buying &  \nmoney now struggling in", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 79, "level": 3}}, {"headings_1": {"content": "Buying&Selling", "page": 79, "level": 3}}], "page": 79, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Selling", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}], "page": 79, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Er paying back. Ryabatenga I 22/8/2020 8000000 22/7/2023 EEE 5300000  \n5300000  \nMembers promising to pay Women Produce \\| \\|  \n49 Kogabi Women 18/10/2021 9950000 18/9/2024 3349900 6600100 \n6600100 In Members still coordinated Goat Rearing  \nthe project being \n76 \nmanaged  \n. \n5 Rugarama 18/10/2021 10600000 18/9/2024 500000 10100000 10100000 Members shared the Women Produce  \nmoney now strugling in Buying & Selling  \nrecovery of the fund. \n51 Kijongo 1 23/6/2017 6275000 23/5/2018 6275000 0  \nGroup still exists Tukundane", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}, [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}]], "page": 79, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}], "page": 80, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "52 Rwenkuba 25/6/2018 4812000 25/5/2021 1630000 3182000 159100 3341100 Members sturbonly refused Bakyara Tukore  \nto pay back  \nGroup \n53 Ryanyakabogo 25/6/2018 4812000 25/5/2021 2328100 2483900 124195 2608095 Members sturbonly refused Catholic Women  \nto pay back  \nGroup \n54 Rwenkuba 26/9/2019 6600000 25/8/2022 5650000 950000 47500 997500 Members were misled by Tukorerehamwe  \nsome people but now Bakyara Group  \nagreed to pay back the balance \nKijongo Bakyara 22/8/2020 6600000 22/7/2023 2890000 3710000 185500 3895500 Group chairperson went to Tutungukye  \nsudan and she had big sums of money that she never deposited on the \n56 Ntutsi I Bakyara 18/10/2021 8862000 18/9/2024 4000000 4862000 Tukore \n57 Kihani 2 Bakyara 23/6/2017 8800000 23/5/2018 8800000 0 Tukundane", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}, [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}]], "page": 80, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], "page": 80, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "58 Karitutsi Women 25/6/2018 5300000 25/5/2019 5300000 0 Milling Machine  \nGroup \nLd \nrecovery account. 4862000 All members are still coordinated \nThe group still does VSLA \n0 Group changed location of the machine \n\u2014 \n77 \n59 Kihani I Bakyara 25/6/2018 5300000 25/5/2021 4700000 600000 30000 630000 Group still exists", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}, [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}]], "page": 80, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Twetungure", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "60 Rwetaratambi 26/9/2019 5280000 26/8/2022 1200000 4080000 204000 4284000 Members shared the Tukundane", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Twetungure", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "61 Rwekunba I 22/8/2020 7000000 22/7/2022 7000000 0", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Twetungure", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tukwatanise", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "I Group", "metadata": {"headings": [{"headings_0": {"content": "I Group", "page": 81, "level": 5}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "money now recovery is one on one. \n0 Group needs refinancing \n62 Irwaniro Barisa 22/8/2020 9000000 22/7/2022 3286000 5714000 285700 5999700 Members still coordinated Twetungure \n63 Kihani Ii Women 22/8/2020 6920000 22/7/2023 1550000 5370000", "metadata": {"headings": [{"headings_0": {"content": "I Group", "page": 81, "level": 5}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}, [{"headings_0": {"content": "I Group", "page": 81, "level": 5}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}], [{"headings_0": {"content": "I Group", "page": 81, "level": 5}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}], [{"headings_0": {"content": "I Group", "page": 81, "level": 5}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}]], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "I Group", "page": 81, "level": 5}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "5370000 Members still coordinated =\\| and the project being managed  \n. \n64 Kihani Iii 18/10/2021 6400000 18/9/2024 3000000 3400000 3400000 Members are still Tubehamwe Wn coordinated.", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "I Group", "page": 81, "level": 5}}, [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "I Group", "page": 81, "level": 5}}]], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "65 Irwaniro Barisa 23/6/2017 5300000 23/5/2018 5300000 0 Twetungure  \nAssociation \n0  \nGroup was re financed \n66 Kasese Bakyara 25/6/2018 3647000 25/5/2021 2870000 777000 38850 815850 Group sturbonly refused to Kwebisaho  \npay  \n-  \n67 Kyentama 25/6/2018 3650000 25/5/2019 3650000  \n0  \nGroup does VSLA", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}, [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}], [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}]], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "ha Twetungure", "metadata": {"headings": [{"headings_0": {"content": "ha Twetungure", "page": 81, "level": 2}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Rugoba Bakyara 25/6/2018 3560000 25/5/2021 1675100 1884900 94245 1979145 Members shared the", "metadata": {"headings": [{"headings_0": {"content": "ha Twetungure", "page": 81, "level": 2}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Twetungure", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "money now struggling in \n69 Mitoma Catering 26/9/2019 Women Group \npaying back. \n9611000 26/8/2022 6410200 3200800 160040 3360840 Group was affected by Covid 19 \n78 \n70 Rujumbura 22/8/2020 6070000 22/7/2021 6070000 0 Bakyara Group \n71 Nkombe Bakyara 22/8/2020 6190000 22/7/2023 5080000 1110000 Tuhwezi Group \n0 Group needs refinancing. 1165500 Members still coordinated \n72 Bwahwa Bakyara 18/10/2021 6655000 18/9/2024 370000 6285000 314250 6599250 Members shared the Ebirungi Group  \nmoney now strugling in recovery of the fund. \n73 Nyakateete 18/10/2021 8315000 18/9/2024 600000 7715000 385750 8100750 The group stubornly Bakyara Group  \nrefused to pay confusing \n74 Nyabigoye 2 23/6/2017 4636644 23/5/2018 4636644 0 Bakyara Tukore  \nGroup \n75 Nyamarebe 1 23/6/2017 5300000 23/5/2018 5300000 0", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}, [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}]], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 82, "level": 3}}, {"headings_1": {"content": "Twetungure", "page": 81, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tukwatanise", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 82, "level": 3}}, {"headings_1": {"content": "Twetungure", "page": 81, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "76 Kinanira Womens 25/6/2018 4960000 25/6/2019 4959000 1000 Goat Rearing \nUWEP with PDM  \n0 Group was re financed \n0 Chairperson fell sick \n1000 Group still exists \n77 Nyakabungo 25/6/2018 5000000 25/5/2021 3300000 1700000 85000 1785000 Members agreed to start Bakyara paying back Tukwatanise", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}, [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}], [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}], [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}], [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}]], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "78 Nyabigoye Ii 26/2/2019 8600000 25/1/2021 8600000  \nGroup needs re financing Bakyara Tukore  \nfor the third time", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "79 Nyamarebe I 26/2/2019 9716000 25/1/2022 9716000  \nGroup needs refinancing Bakyara  \nfor the third time Tukwatanise", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "79 \n80 Bakyara 22/8/2020 9720000 22/7/2022 9720000 0 Twimukye Wns", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}, [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}]], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 83, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "81 Rugarama 22/8/2020 9066000 22/7/2022 9066000 jo Bakyara  \nTubehamwe \n82 Bihanca li \u2014123/8/2020 8086000 22/7/2022 \"\\| 8086000 Do", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 83, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}, [{"headings_0": {"content": "Group", "page": 83, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}]], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 83, "level": 3}}, {"headings_1": {"content": "Group", "page": 83, "level": 3}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Twimukye", "metadata": {"headings": [{"headings_0": {"content": "Twimukye", "page": 83, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 83, "level": 3}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "0 Group needs refinancing 0 Group needs refinancing 0 Group needs refinancing \n83 Rwekunba Ii 22/8/2020 7500000 22/7/2022 7500000 1a Eu jo Group needs refinancing Bakyara Tundane \n84 Kitengure 23/6/2017 6000000 22/5/2018 6000000 \\| 0  \n0 Group does catering Women Catering jet \\_  \n85 Mabona Women 23/6/2017 5270000 23/5/2018 5270000 0  \n0", "metadata": {"headings": [{"headings_0": {"content": "Twimukye", "page": 83, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 83, "level": 3}}, [{"headings_0": {"content": "Twimukye", "page": 83, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 83, "level": 3}}], [{"headings_0": {"content": "Twimukye", "page": 83, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 83, "level": 3}}]], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| Peace Group", "metadata": {"headings": [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Group was re financed \\| \n86 Rugarama 23/6/2017 5100000 23/5/2018 5100000 0 Bakyara Tufeyo \n0  \nGroup does VSLA \nu  \n\\_\\_\\|  \n87 Mpunda 25/6/2018 pe  \n5122000 25/5/2020 \u2014\\_ 5122000 0 0 Group needs re financing Ageteraine \n88 Mabona Peace 26/2/2019 11500000 25/1/2022 11500000 =T 0 7 18 we; still coordinated Group", "metadata": {"headings": [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}, [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}], [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}], [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}], [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}]], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "|__", "metadata": {"headings": [{"headings_0": {"content": "|__", "page": 83, "level": 3}}, {"headings_1": {"content": "| Peace Group", "page": 83, "level": 2}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "89 Kyezitira United 26/9/2019 9040000 26/8/2023 7040000 2000000 Women Dev't  \nGroup \n\\_ 90 Nyakahita 26/9/2019 9040000 26/8/2023 9040000 0 Womens Group", "metadata": {"headings": [{"headings_0": {"content": "|__", "page": 83, "level": 3}}, {"headings_1": {"content": "| Peace Group", "page": 83, "level": 2}}, [{"headings_0": {"content": "|__", "page": 83, "level": 3}}, {"headings_1": {"content": "| Peace Group", "page": 83, "level": 2}}]], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "2000085 The balance was wrongly credited on General fund Account and it was realised after closure of FY.The group to produce a depositslip and CFO prepares a transfer \n0 Group needs refinancing \n80 \nKakoma Bakyara 26/9/2019  \n8650000 26/8/2022 2546800 6103200 305160 6408360 Most members went to Twentugure  \nabroad  \nGroup  \n\\| Kakoma Women 26/9/2019  \n9410000 26/8/2022 7885300 1524700 76235 1600935 Balance is for members United Assn \nthat went abroad all the moneys were shared. \n93 Rwengorogoro 22/8/2020 10500000 22/7/2023 3502000 6998000 349900 7347900 Group was affected by Decorators Covid 19", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}, [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}], [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}], [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}], [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}], [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}]], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "__", "page": 83, "level": 3}}], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Bwenda Bakyara 22/8/2020 8819500 22/7/2024 8000000 819500 Turibamwe \n819500 All members are still coordinated \nMabona Bakyara 22/8/2020  \n8900000 22/7/2023 1000000 7900000 395000 8295000 The group bought 30 goats Twetungure  \n15 died due to liver disease and all members lost molare now paying back using other sources of income. \n96 Njembe 22/8/2020 6875000 22/7/2023 2790000 4085000 4085000 Members still coordinated", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "__", "page": 83, "level": 3}}, [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "__", "page": 83, "level": 3}}], [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "__", "page": 83, "level": 3}}], [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "__", "page": 83, "level": 3}}]], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Twetungure", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 84, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Women's \n97 Kyanika Bakyara 18/10/2021 8320000 18/9/2024 1392000 6928000 Goat Rearing \nItabyama C 23/6/2017 5300000 23/5/2018 5300000 Rukundo  \nEgumeho  \nWomen Group \nRushango 23/6/2017 4636644 23/5/2018 4636644 Women", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 84, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}, [{"headings_0": {"content": "Twetungure", "page": 84, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}], [{"headings_0": {"content": "Twetungure", "page": 84, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}], [{"headings_0": {"content": "Twetungure", "page": 84, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}]], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Tutungukye", "metadata": {"headings": [{"headings_0": {"content": "Tutungukye", "page": 84, "level": 3}}, {"headings_1": {"content": "Twetungure", "page": 84, "level": 3}}], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "6928000 Members are still coordinated was affected by post covid 19 effects. \nGroup was re financed Group dessolved \n81 \n100 Bakyara Barisa 25/6/2018 5300000 25/5/2019 5300000 0 Barungi Group \n101 Itabyama C 26/2/2019 10000000 26/1/2021 10000000 0 Rukundo", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}, [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}], [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}], [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}], [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}]], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Engumeho", "metadata": {"headings": [{"headings_0": {"content": "Engumeho", "page": 85, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "102 Rushango 26/9/2019 7055000 26/8/2021 7055000 0 Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Engumeho", "page": 85, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Twombekye", "metadata": {"headings": [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Amaka \n0 Group still exists \n0 Group needs refinancing for the third time \n0 Group needs refinancing. \n\\\\ \\| 1208470 103 Itabyama 26/9/2019 7804000 26/8/2022 6462600 1341400 67070 Group Chairperson", "metadata": {"headings": [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}, [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}], [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}], [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}], [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}]], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 85, "level": 3}}, {"headings_1": {"content": "Twombekye", "page": 85, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "disappeared with the un Tubingye \\| paid balance. Obworo \n104 Karambi Abarisa 22/8/2020 7800000 22/7/2021 7790000 10000  \n10000 Group needs refinancing Women Group \n105 Rwemirama Bull 22/8/2020 6735000 22/7/2023 3770000 2965000 Fattening Group \n106 Bamaama Bull 22/8/2020 7700000 22/7/2023 4155000 3545000", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 85, "level": 3}}, {"headings_1": {"content": "Twombekye", "page": 85, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 85, "level": 3}}, {"headings_1": {"content": "Twombekye", "page": 85, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 85, "level": 3}}, {"headings_1": {"content": "Twombekye", "page": 85, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 85, "level": 3}}, {"headings_1": {"content": "Twombekye", "page": 85, "level": 3}}]], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Fattening", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "107 Rwekobwa 18/10/2021 8000000 18/9/2024 2000000 6000000 Women Traders  \nB \n2965000 Members shared the money now strugling in i \nrecovery of the fund. 3545000 Members still coordinated \n6000000 Members still coordinated and the project being managed  \n. \n108 Karembe Women 25/6/2018 4250000 25/6/2021 2062000 2188000 109400 2297400 Group sturbonly refused to Tukwatanise  \npay", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}, [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}]], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 85, "level": 3}}, {"headings_1": {"content": "Fattening", "page": 85, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "109 Rwenkobwa 25/6/2018 4812000 25/5/2021 4812000 0 Women Traders  \nGroup  \nJ \n0 Group needs re financing \n110 Katagata 26/9/2019 6600000 26/8/2022 1700000 4900000 245000 5145000 Group shared the money", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 85, "level": 3}}, {"headings_1": {"content": "Fattening", "page": 85, "level": 3}}, [{"headings_0": {"content": "Group", "page": 85, "level": 3}}, {"headings_1": {"content": "Fattening", "page": 85, "level": 3}}], [{"headings_0": {"content": "Group", "page": 85, "level": 3}}, {"headings_1": {"content": "Fattening", "page": 85, "level": 3}}]], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Twinobusingye", "metadata": {"headings": [{"headings_0": {"content": "Twinobusingye", "page": 85, "level": 7}}, {"headings_1": {"content": "Group", "page": 85, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "now recovery is one on \n82 \nMirambi Bakyara 22/8/2020 6600000 22/7/2023 2500000 4100000", "metadata": {"headings": [{"headings_0": {"content": "Twinobusingye", "page": 85, "level": 7}}, {"headings_1": {"content": "Group", "page": 85, "level": 3}}, [{"headings_0": {"content": "Twinobusingye", "page": 85, "level": 7}}, {"headings_1": {"content": "Group", "page": 85, "level": 3}}], [{"headings_0": {"content": "Twinobusingye", "page": 85, "level": 7}}, {"headings_1": {"content": "Group", "page": 85, "level": 3}}]], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Tutungukye", "metadata": {"headings": [{"headings_0": {"content": "Tutungukye", "page": 86, "level": 3}}, {"headings_1": {"content": "Twinobusingye", "page": 85, "level": 7}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "one \n4100000 Members shared the money now struggling in Group paying back. (=  \n112 Ngango I 03/07/2023 6800000 03/07/2026 0 6800000  \nAbamwe Group \n6800000 Not yet due for payment \n113 Katojo I Bakyara 23/6/2023 6700000 03/07/2026  \n6700000  \n6700000 Paying accordng to the Goat Rearing sechedule", "metadata": {"headings": [{"headings_0": {"content": "Tutungukye", "page": 86, "level": 3}}, {"headings_1": {"content": "Twinobusingye", "page": 85, "level": 7}}, [{"headings_0": {"content": "Tutungukye", "page": 86, "level": 3}}, {"headings_1": {"content": "Twinobusingye", "page": 85, "level": 7}}], [{"headings_0": {"content": "Tutungukye", "page": 86, "level": 3}}, {"headings_1": {"content": "Twinobusingye", "page": 85, "level": 7}}], [{"headings_0": {"content": "Tutungukye", "page": 86, "level": 3}}, {"headings_1": {"content": "Twinobusingye", "page": 85, "level": 7}}]], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 86, "level": 3}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "114 Nyatsimbo A 03/07/2023 9260000 03/07/2026 0 9260000 Womens Group \n115 Ishongororo 23/6/2023 7800000 03/07/2026 0 7800000 Women", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 86, "level": 3}}, [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 86, "level": 3}}]], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "9260000  \nNot yet due for payment \n7800000  \nNot yet due for payment \n116 Kiduduma 03/07/2023 5840000 03/07/2026 0 5840000  \n5840000  \nPaying accordng to the Womens Group sechedule \n117 Kyarukumba I 23/6/2023 7000000 03/07/2026 0 7000000 Bakyara Family  \nGroup \nKakiika 03/07/2023 8090000 03/07/2026 0 8090000", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}, [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}], [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}], [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}], [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}]], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Tweyombekye", "metadata": {"headings": [{"headings_0": {"content": "Tweyombekye", "page": 86, "level": 3}}, {"headings_1": {"content": "Development", "page": 86, "level": 3}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Group \n119 Kabiso Bakyara 03/07/2023 8600000 03/07/2026 0 8600000 Twebeseho  \nGroup \n120 Rwemengo li 03/07/2023 6735000 03/07/2026 0 6735000 Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Tweyombekye", "page": 86, "level": 3}}, {"headings_1": {"content": "Development", "page": 86, "level": 3}}, [{"headings_0": {"content": "Tweyombekye", "page": 86, "level": 3}}, {"headings_1": {"content": "Development", "page": 86, "level": 3}}], [{"headings_0": {"content": "Tweyombekye", "page": 86, "level": 3}}, {"headings_1": {"content": "Development", "page": 86, "level": 3}}]], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| Tweyombekye", "metadata": {"headings": [{"headings_0": {"content": "| Tweyombekye", "page": 86, "level": 2}}, {"headings_1": {"content": "Tweyombekye", "page": 86, "level": 3}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "7000000 Not yet due for payment \n8090000  \nNot yet due for payment \n8600000  \nPaying accordng to the sechedule \n6735000  \nNot yet due for payment \n83 \n121 Nyakabungo 23/6/2023 7100000 03/07/2026 0 7100000 Twebeseho", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}, [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}], [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}], [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}], [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}], [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}]], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| Group", "metadata": {"headings": [{"headings_0": {"content": "| Group", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "122 Kashasha 23/6/2023 7000000 03/07/2026 0 7000000 Bakyara Tukore  \nGroup \n123 \\| Rwamahenga 03/07/2023 9240000 03/07/2026 0 9240000 Twetungure", "metadata": {"headings": [{"headings_0": {"content": "| Group", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}, [{"headings_0": {"content": "| Group", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}]], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "124 Bihanga Ii Goat 03/07/2023 8750000 03/07/2026 0 8750000 Rearing Group \\_  \n125 Nyamarebe 23/6/2023 8250000 03/07/2026 0 8250000 Women Group \n126 Ryakashunsha 03/07/2023 10030000 03/07/2026 0 10030000 Women Goat \nRearing \n7100000  \nNot yet due for payment \n7000000  \nNot yet due for payment \n9240000  \nNot yet due for payment \n8750000  \nNot yet due for payment", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}, [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}]], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Not yet due for payment \n10030000  \nNot yet due for payment \n127 Rutooma 03/07/2023 11350000 03/07/2026 0 11350000  \n11350000  \nPaying accordng to the \\| Women's Group sechedule 128 Kazaare Women 03/07/2023 8500000 03/07/2026 0 8500000  \n8500000 Paying accordng to the", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}, [{"headings_0": {"content": "BE", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], [{"headings_0": {"content": "BE", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}]], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "BE", "page": 87, "level": 2}}], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "sechedule \n129 Kyanika Women 23/6/2023 10650000 03/07/2026 0 10650000  \n10650000  \nNot yet due for payment Catering Group \\_", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "BE", "page": 87, "level": 2}}, [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "BE", "page": 87, "level": 2}}]], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "oT", "metadata": {"headings": [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "130 03/07/2023 7500000 03/07/2026 0 7500000 7500000 Not yet due for payment Womens Group \n131 Rushango Wine 03/07/2023 8000000 03/07/2026 0 8000000  \n8000000 Paying accordng to the \\| Makers Group sechedule 132] Ryabiju Abarisa = 03/07/2023 9501000 03/07/2026 0 9501000  \nWomens Group I \n9501000  \nNot yet due for payment \n84 \n133 Kijongo 23/6/2023 8850000 03/07/2026 8850000 8850000 Not yet due for payment Tukundane", "metadata": {"headings": [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}, [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}]], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], "page": 88, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Total 950,637,476 546,445,776 404,191,700 5,960,450 410,152,15 0 Appendix 22: Untitled land S/N Name /Location of the land LWIB Estimated size Status Titled/Not Titled Comments 1 Kashoz TC, Kashozi Titled Titled 2 Kashozi, Kashozi 0.5 3 Mushunga 0.04 4 Karambi 1, Muziza 5 Katwe 11, Kashozi 3213 0.04 6 Birongo 1V, Birongo Submitted for Deed plans Not titled Submitted for Deed plans Not titled Submitted for Deed plans Submitted for Deed plans Submitted for Deed plans Not titled 7 Kiburara B, Nyantsimbo 1613 0.025 freehold offer Not titled 9 Nyantsimbo(Play 10 Kakinga A, Kakinga 13 Nyabishabi Cell 3216 0.5 Deed plans produced waiting for title Not titled Submitted for Deed plans Not titled 14 Katojo A, Nyantsimbo 3217 0.5 freehold offer Not titled 15 Nyantsimbo A, Nyantsimbo 556 2.5 freehold offer Not titled 16 Katojo A land 105 applications EB \u2014\\| \\| No Not titled =n 17 Kiburara T/Centre 0.0028 No applications Not titled \\| 18 Ishongororo T/C \\_ No applications Not titled [ 19 (ee Mirambi 2414 0.07922 Submitted for Deed plans Not titled \\| 20 Kijongo 1, Mirambi 2413 115 Submitted for Deed plans Not titled =\\| 21 Rwenkobwa, Mirambi I: 0.17194 Submitted for Deed plans Not titled 22 Kijongo 11, Karemba 2415 0.026 \\| Deed plans produced waiting for title \\{= titled J u 23 Rwambul, Karemba 3173 0.5 Submitted for Deed plans Not titled 24 Rwambu I, Karemba Ward 3492 0.036 Submitted for IS fe titled I \\| 25 Nyamarebe 1, Kyengando 317 2.697 freehold offer \\| titled \\| 26 Kaceeri, Bihanga 1561 2.157 freehold offer Not titled \u2014 27 Bihanga 11, Bihanga 3187 2.697 freehold offer Not titled \u2014T 28 Bweral, Kyengango 3188 1.05 freehold offer Not titled 29 Itabyama weekly market EH No applications Not L \\| titled 7 30 Ryabiju No applications Not titled \\| \\| 31 Bwera 1 \\| \\| No applications Not titled 32 Kakoko land No applications Not titled = 33 Rwenkuba 1 village \\| \\| No applications Not titled \\| 34 Bihanga 1 Village No applications Not titled 35 Kamwire 11,Kamwire 3194 I =\\| 11.978 Deed plans Produced waiting for nue [met titled \\| \\_ 86 36 Rwanyabihukal, Rwambu 3186 0.141 Title Title Kamwire 1, Kamwire Kayanja 11, Kijongo 3184 0.376 Deed plans Produced waiting for title Not titled Deed plans Produced waiting for title Not titled Birongo,Rwambu 3183 1.67 Title Title 40 Birongo 1V, Rwambu No applications Not titled", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}, [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}]], "page": 88, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Kisabo,Kanywambogo", "metadata": {"headings": [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], "page": 90, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Deed plans Produced waiting for title Not titled Submitted for Deed plans Not titled Deed plans Produced waiting for title  \nTitle \n53 Kagyezi Irimya Title Title 54 Ntanga, Bwenda \n\\| No applications Not titled 55 Ntanga, Bwenda  \n56 Bwenda, Rukiri(S.CHQtrs) \nDeed plans Produced waiting for title Not titled Freehold offer Not titled \n87 \n57 Ntanga, Bwenda  \n3245 1.324  \nDeed plans Produced waiting for title Not titled \n\\\\\u00b0\u00b0 Kacungiro,Bwenda, Rukiri 1784 \\| 5.733 Title Title  \n= \u2014  \n59 Thome, Kihungye No applications Not titled \nreo Kibande,Katembe 3218 12.45 \\| \n\\| Deed plans Produced waiting for title Not titled \n61 Nyakayojo, Nyarukiika 3244 2.1984  \nDeed plans Produced waiting for title Not titled", "metadata": {"headings": [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}, [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}]], "page": 90, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "LI", "metadata": {"headings": [{"headings_0": {"content": "LI", "page": 91, "level": 3}}, {"headings_1": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}], "page": 91, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "62 Ryakatiri, Katembe \n\\| No applications Not titled =  \n63 Kabingo,Mabonwa No applications Not titled", "metadata": {"headings": [{"headings_0": {"content": "LI", "page": 91, "level": 3}}, {"headings_1": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, [{"headings_0": {"content": "LI", "page": 91, "level": 3}}, {"headings_1": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}]], "page": 91, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "1\u00b0 Rwengoronoro", "metadata": {"headings": [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], "page": 91, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "65 Mpasha, Rukiri, Land \\| \n\\| No applications Not titled No applications Not titled \n66 Kashenshero No applications \\|. titled  \n67 \\| Rwengorogoro, Mpasha, Rukiri 3507 757 [Bones for IS  \n\u2014 Not titled \n68 Rwengorogoro, Mpasha, Rukiri je 1.1234 Submitted for IS  \nNot \ntitled  \n69 Kihani 111, Kihani parish 3197 412 freehold offer Not titled I ] 70 Rwomuhoro 11, 3196 1.6 freehold offer Not titled \n71 Nyakabungo, Kihani \\| 2.552 Title Title [ I 72 Rwengwe 111, Rwengwe a \\|\u00bb applications Not titled  \n73 Rwemengo I, Rwengwe, Kikyenkye 3189  \nand 0.2290 \nTitle for A and B waiting for title Title for A and B waiting \\| a for title Katongore 1, Katongore IT  \n\\| No applications Not titled  \n\\|  \n23 Tr Rwomuhoro 11,  \nNo applications Not titled Eu \n17\u00b0 Karambi B, Rushango ward 1103 0.5 freehold offer  \nNot \ntitled \n88", "metadata": {"headings": [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}, [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}]], "page": 91, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Uganda Women Entrepreneurship Programme (UWEP) Recoveries to date - 23", "43 FRR Sea MU Ton I AE", "24", "cence ne", "Oe a mera - 24", "mena eee crea rc ea en", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS enneee: - 25", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 0.- - 25", "OTHER REPORTING RESRONSIBILITIES", "26", " uu0u.un u au nun 00 mn anna aan", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "26", "\u201eau enenu nun"], "page": 2}, {"content": ["Wage expenditure (Payroll audit/FS- 21,596,874,440 21,596,874,440", "audit), Items to aggregate in arriving at", "the wage expenditure, General staff", "salaries (211101), Gratuity", "(273105),Pension (273104)", "Theme area-PDM expenditure audited 40,022,654 21,636,897,094", "Focus area-Microscale irrigation projects 621,400,349 22,258,297,443", "Focus area-UGIFT (Infrastructure) 1,145,085,311 23,403,382,754", "Focus area-Water development grant 486,761,220 23,890,143,974", "(Piped water, and Rural water and", "Sanitation grant)"], "page": 5}]}