{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAABONG DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IH", "metadata": {"headings": [{"headings_0": {"content": "IH", "page": 1, "level": 2}}], "page": 1, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "IH", "page": 1, "level": 2}}, [{"headings_0": {"content": "IH", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], "page": 2, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table Of CONtent...... \nii \nce ccccssssetssssessssesssssncscenssesvevevessscscavavasessecssssesessecevasensissvaveesscavevasscacscaveneucevavseseens List OF ACFONMYMS.........ccccessssssssssssesesescstecscevesesesescecssssavavasscscscssscsesesessecscavacscasvavacsesesatasesstetererestensecatens iii \nOPTINTION, \n1 \nssestast thatenensdshnunnmennnr on nenanennnttnnmnenesnnnsnasnnceteioy yoapnanonyta ene yconespocnactonennnty natmmnruancenentives poem case Cente \nBASIS FOR, OPINION \n1 \nsiissscsarnncassisitesndhiesiteensrsnceeneannnanns ge nunenencemannnsnnan eenanonnadnresenecemaceomenesenenieinaeaonnecen \nKEY AUDIT MATTERS \n1 \nnme nenn nennen nahen tintasnnnvenaumansnnceenensmuraunentonmemominncones \n1.0 Implementation of the Approved Budd eb \n1 \nvccscevssccnnesnssssciasinis ienies siveneeatacasentnianennenenneaneonnenee \n2.0: Management ef the Government Salary Payroll \n9 \nsucsiccsascsucssarcussnnsassesusccwuens nciatos aeicensiesnensds EMPHASIS OF MATTER. ......ccccsssssssesesesesssesscseseseesesssevasavasasssasseseseseasssscseavasasaseveeeeesesevaeseeeeessecieiceesees 11 \n3.0 \nChange in Accounting Treatment for Non-current Assets... Li \nOTHER MATTER 1.0... .cesesesesessesesesesesecesesessncacsnscesesesesesesesasasasasssassssssssasavavavavavaseseeeseaesassesesencseicacasetees 11 4.0 Implementation of Key Government Grants/ProgramMes .........ccecssseeeecseseseeeseeseseeees 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant.............eeeeee 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program. ..................... 16 4.3 Education Development Grant.......uesseesesensneseneenesnnnnnenennnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnennnnnnnnenn 18 \n44 Micro Scale IrrigeOn \n21 \naizsssacnssvencensamasuusnusxininisasiseststinietericiassdtbadninenrnnemenenccernnsnxinunmensasnrsnaesens \n4.5. \nUtilisation of Discretionary Development Equalization Grant (DDEG) USMID Grant....23 \n4.6 Transitional Development Ad Hoc Grant-Health \n25 \n......0.0.0.ccccccccssscescscsesescsesesceseseseseesereneecenss \nOTHER INFORMATION. 30 ........ccscsceesessseeesesscsesnenssesesesssenesescsesesevesesesesaseneasscsesesescstacscasaesavasasavaveeaeaventes \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........c:cecsecsscesseseeees 30 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...................... 31 OTHER REPORTING RESPONSIBILITIES ........c.cccssssssssssssssececcsesecscsvesesesescsesescscsesacsecaceescsveceenesasees 32 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccceseeeesseeseeeseteteneeseees 22 \n5.0 Implementation of the Parish Development Model .............uueeenenenenenenennnnnennenn 32 \nList of Acronyms \n\\| Ac", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}]], "page": 2, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Meaning Local", "metadata": {"headings": [{"headings_0": {"content": "Meaning Local", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_\\_\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Meaning Local", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| DLG District", "metadata": {"headings": [{"headings_0": {"content": "| DLG District", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning Local", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Government _ a", "metadata": {"headings": [{"headings_0": {"content": "Government _ a", "page": 3, "level": 3}}, {"headings_1": {"content": "| DLG District", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_\\| i sf tee \\| GoU \nGovernment of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Government _ a", "page": 3, "level": 3}}, {"headings_1": {"content": "| DLG District", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| ___| |", "metadata": {"headings": [{"headings_0": {"content": "| ___| |", "page": 3, "level": 5}}, {"headings_1": {"content": "Government _ a", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| HEMS: Human Capital Management System \nICT Information and Communication \n=: iia Technology \\_ i sae \\| INTOSAI \n\\_\\_\\_\\| International Institutions ee ee Organization of Supreme Audit \naS", "metadata": {"headings": [{"headings_0": {"content": "| ___| |", "page": 3, "level": 5}}, {"headings_1": {"content": "Government _ a", "page": 3, "level": 3}}, [{"headings_0": {"content": "| ___| |", "page": 3, "level": 5}}, {"headings_1": {"content": "Government _ a", "page": 3, "level": 3}}], [{"headings_0": {"content": "| ___| |", "page": 3, "level": 5}}, {"headings_1": {"content": "Government _ a", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 1}}, {"headings_1": {"content": "| ___| |", "page": 3, "level": 5}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system \n\\| \\_ \\_", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 1}}, {"headings_1": {"content": "| ___| |", "page": 3, "level": 5}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| International Standards of Supreme Audit Institutions \\_ \nLGFAM \nLocal Government Financial and Accounting Manual, \n2007 \n\\|LGFAR and \\_ . Local Government Financial Accounting Manual, 2007 \na \n\\| \\|LGPPDA \nLocal Government Public Procurement and Disposal Authority \n\\_\\| \n\\| LLG \\| Lower Local Governments \nLocal Revenue \nMinistries, Departments and Agencies \n\\_\\| \nMinistry of Education \n\\| Mo \\| \\_ and Development \nMoFPED \\| Ministry of Finance, Planning Economic \nMoGLSD \nMinistry of Gender, Labour and Social Development \n\\_ \nMinistry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 1}}, [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 1}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-Tax Revenue Office the \nof Auditor General ara) \\| Program \n\\| \nBudgeting", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 1}}, [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "System _ __", "metadata": {"headings": [{"headings_0": {"content": "System _ __", "page": 3, "level": 5}}, {"headings_1": {"content": "National Audit Act", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nPayroll Consults Africa \nPayroll Deduction Management System ere ee \nProcurement & Disposal Unit \n\\| Public Finance Management Act \nDon Public Finance Management Regulations Public Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury \n\\| \nTreasury Single Account \n\\|", "metadata": {"headings": [{"headings_0": {"content": "System _ __", "page": 3, "level": 5}}, {"headings_1": {"content": "National Audit Act", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Treasury", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "System _ __", "page": 3, "level": 5}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sub Single", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "System _ __", "page": 3, "level": 5}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Account", "metadata": {"headings": [{"headings_0": {"content": "Account", "page": 3, "level": 1}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Banker's Association \n\u2014\\_\\_ \na Uganda C and. Lender\u2019s Association Consumer", "metadata": {"headings": [{"headings_0": {"content": "Account", "page": 3, "level": 1}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 1}}, [{"headings_0": {"content": "Account", "page": 3, "level": 1}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}, {"headings_1": {"content": "Account", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| 7 Uganda Shilling \\|", "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}, {"headings_1": {"content": "Account", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ON THE", "metadata": {"headings": [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], "page": 4, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL -- LOCAL \\_ \nFINANCIAL STATEMENTS OF KAABONG DISTRICT \nGOVERNMENT FOR THE YEAR ENDED 30'\"\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kaabong 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 Kaabong 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": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}, [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}]], "page": 4, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kaabong District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Kaabong District had a budget of UGX. 24,217,506,700 out of which UGX. 22,112,960,294 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}, [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}]], "page": 4, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "cE", "metadata": {"headings": [{"headings_0": {"content": "cE", "page": 5, "level": 1}}, {"headings_1": {"content": "ON THE", "page": 4, "level": 2}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget Warrants % age of \u201ewarrants \u2014 \nen \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "cE", "page": 5, "level": 1}}, {"headings_1": {"content": "ON THE", "page": 4, "level": 2}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "een BE", "metadata": {"headings": [{"headings_0": {"content": "een BE", "page": 5, "level": 2}}, {"headings_1": {"content": "cE", "page": 5, "level": 1}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGA N eee R S luxe. (B) Tn \n\\_ Recurrent (Wage) 12,554,290,772 12,554,290,772 100% [2 Recurrent (Non-wage \n4,604,872,275 4,583,910,901 99.59% \\|3\\_\\_\\| Development 7,058,344,000 4,974,758,621 70.48% \nOut of the total warrants of UGX. 22,112,960,294, I reviewed the utilisation of warrants worth UGX.18,727,922,922 (85%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "een BE", "page": 5, "level": 2}}, {"headings_1": {"content": "cE", "page": 5, "level": 1}}, [{"headings_0": {"content": "een BE", "page": 5, "level": 2}}, {"headings_1": {"content": "cE", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ERP Details", "metadata": {"headings": [{"headings_0": {"content": "ERP Details", "page": 5, "level": 4}}, {"headings_1": {"content": "een BE", "page": 5, "level": 2}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Actual expenditure Cumulative Actual Cumulative expenditure \n%age out of total", "metadata": {"headings": [{"headings_0": {"content": "ERP Details", "page": 5, "level": 4}}, {"headings_1": {"content": "een BE", "page": 5, "level": 2}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Wage expenditure 12,035,082,874 \naaa iii \"10,035,082.874 \nDDEG (Non-USMID) 84,841,000 12,204,953,874 \nEducation grant - Former SFG \n474,914,797 12,679,868,671 \nTransitional Development Ad Hoc 400,000,000 13,079,868,671 59% t \nGrant- Health \nUgiFT (Uganda 90,193,103 13,170,061,774 Intergovernmental Fiscal \nTransfers Program) \n7 Micro-irrigation 314,480,112 13,484,541,886 \nWater Grant-Pipped water and 424,100,495 13,908,642,381 63% rural water and sanitation \nBelow are: my findings from the performance of revenues/warrants, -absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the district planned to collect local I advised the revenue of UGX.212,753,000. However, by the end of the year, UGX. Accounting Officer to 229,348,117 had been collected representing 108% performance. The institute measures summary is in the table below and the details are in appendix 1. \nthat foster comprehensive \nSource Approved budget Actual Variance budgeting for all Collections revenue sources. 1 \nTaxRevenues \\| \\| 67,500,000 10,016,554 \\| \n57,483,446 \nNon-Tax 145,253,000 171,864,671 (26,611,671) In addition the Revenues Accounting Officer \\|\\_\\| Total Revenue 212,753,000 229,348,117 (16,595,117) should obtain supplementary \nThe District over collected revenue from LST, administrative revenues approval from Council and miscellaneous revenue, which is commendable performance, to utilise this excess however, there may be an indication that the local revenue targets set revenue. \nwere low compared to the entity\u2019s revenue potential. Refer to appendix \n1. \nThe Accounting Officer explained that excess revenue arose from revenue sharing from Morungole sub county that has a game reserve. \n1.1.2 Performance of GOU warrants \nThe District had an approved budget of UGX. 20,684,747,818 to I advised the implement the various programmes, out of which UGX. 20,565,342,721 Accounting Officer to was warranted resulting in a shortfall of UGX. 119,405 097 representing roll \nover the 99% performance. unimplemented activities \nfor The performance of warrants for each of the programmes is shown in the implementation in the table below; subsequent period. Programme Approved Warrants %age \nBudget (UGX) (UGX) perfor \nmance \n\u201cCommunity 2,682,415 2,682,365 \"100% \\| \nMobilisation and \nMind-set Change \nF Development 543,533,203 543,533,203 100% \nPlan \nImplementation \n\u2018No~ + Observation Recommendation 9] \nSustainable \\| ~ 815,667,877 815,667,876 Urbanisation \nAnd Housing \n10 Transformation", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}, [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}]], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lee", "metadata": {"headings": [{"headings_0": {"content": "lee", "page": 7, "level": 3}}, {"headings_1": {"content": "warrants", "page": 5, "level": 2}}], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "lee", "page": 7, "level": 3}}, {"headings_1": {"content": "warrants", "page": 5, "level": 2}}], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "metadata": {"headings": [{"headings_0": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}, {"headings_1": {"content": "lee", "page": 7, "level": 3}}], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The UGX. 119,405,097 that was not warranted was meant for the activities detailed in Appendix 2, which were either partially or not implemented at all. \nThe Accounting Officer explained that the funds that were not warranted, were not availed to the District under GOU, which was beyond the control of the District. The Affected activities had been rolled over for", "metadata": {"headings": [{"headings_0": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}, {"headings_1": {"content": "lee", "page": 7, "level": 3}}, [{"headings_0": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}, {"headings_1": {"content": "lee", "page": 7, "level": 3}}]], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation to the subsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, {"headings_1": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.1.3 Performance of external assistance \nThe District had an approved budget for external assistance of UGX. I \nadvised the 3,320,005,882 from the various programmes out of which UGX. Accounting Officer to 1,355,825,891 was warranted resulting in a shortfall of UGX. always engage the 1,964,179,991 representing 41% performance. \nrelevant development partners for their The performance of warrants for each of the programmes is shown in the commitment. \nThe table below; \nunfunded activiites should be rolled over Programme Approved \nfor implementation in the \nsubsequent Human 3,320,005,882 \\| 1,355,825,891 period.", "metadata": {"headings": [{"headings_0": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, {"headings_1": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}, [{"headings_0": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, {"headings_1": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}], [{"headings_0": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, {"headings_1": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}], [{"headings_0": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, {"headings_1": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development \nThe UGX. 1,964,179,991 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgr Amount not Activities Purpose and impact of the amm warranted not unimplemented activity e \n/partially implement \n1 Huma 1,964,179,991 \nn supported nutrition emergency Capital \nactivities for preparedness. There was Develo \nnutrition to malnutrition in some parts of pment \ncommunities the district due to inability to make outreaches on nutrition. \nNo\\_\\| Observation wis nn tees", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}]], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}], "page": 8, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 The Accounting Officer explained that the unwarranted funds were \nindicative planning figures given by the development partners, which \nwere subsequently not provided for warranting. \n1.1.4 Utilization of Warrants \nOut of the total warrants of UGX. 22,112,960,294 availed during the year, I \nadvised the UGX. 20,338,984,592 was utilized by the District resulting in un-utilized Accounting Officer to warrants of UGX. 1,773,975,702 representing utilization of 92% as shown ensure \nthat in the table below; \nprocurements are initiated \nand Programme Warrants (UGX) Utilization of \nundertaken n a warrants (UGX) timely manner. \nae An 2,486,660 2,486,060 \\| 100% \nI further advised the Development \nAccounting Officer to 5 2 Natural pT 102,748,837 91,639,210 89% continue liaising with Resources, \nthe MoPS for m \nSee \nClimate \nrecruitment once the Change, Land ban is lifted. And Water", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}]], "page": 8, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "iS re", "metadata": {"headings": [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], "page": 8, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development \nunimplemented Integrated 1,869,376,077 1,160,399,318 62% activiites should be pee a \nrolled over for Infrastructure \nAnd Services in \nimplementation . oe the \nUrbanisation \nAnd Housing \n\u00b0 Fenomason EMO] \\| \\| Transformation \nDevelopment \nBE a u awe Transformation \na Community 4,405,950 4,402,300 Mobilization \nAnd mind-set \nChange \nAnd Security \nIn Development 556,678,880 548,845,277 99% Plan \nImplementation \njr rer rss m \nNo Observation m Recommendation core performance requirements against which their performance should &MoFPED) \nfor be assessed in regard to achievement of planned results. This requires rectification. \nthe Accounting Officer to be assessed on the extent to which annual key \nperformance indicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 06 outputs with a total of 35 activities. I noted the following; \ne 06 outputs not fully quantified with 35 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 4. \nTable showing performance indicators and targets \nNo of No of Expenditure % activiti activitie Amount (UGX) Quantifi pee \nes in Activitie s \ncation the s with without \nof output clear clear outputs perform perform \nance \nance \nindicator indicator \nand \nand \nOutputs not fully quantifi \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that work plans were done using the Program Budgeting System (PBS) which had pre-determined indicators based on Ministries Departments and Agencies (MDA)s, and did not have clear Local Government indicators in the PBS. \n1.1.6 Implementation of outputs \nI assessed the implementation of six (06) outputs with thirty-five (35) I \nadvised the activities worth UGX. 1,524,522,212 and noted that; \nAccounting Officer to ensure that the e One (1) output with one (1) activity and expenditure worth UGX. procurement process 93,985,112 was fully implemented. \nis always initiated in time for all planned e Five (5) outputs with thirty-four (34) activities worth UGX. projects to ensure full 1,430,537,100 were partially implemented. Out of the thirty-four implementation.", "metadata": {"headings": [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}, [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}]], "page": 8, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(34) activities, the entity fully implemented seventeen (17)", "metadata": {"headings": [{"headings_0": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, {"headings_1": {"content": "iS re", "page": 8, "level": 1}}], "page": 9, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eleven activities were while \nObservation Recommendation \\_ \\| \nented \noutputs \n1,524,522,212", "metadata": {"headings": [{"headings_0": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, {"headings_1": {"content": "iS re", "page": 8, "level": 1}}, [{"headings_0": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, {"headings_1": {"content": "iS re", "page": 8, "level": 1}}], [{"headings_0": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, {"headings_1": {"content": "iS re", "page": 8, "level": 1}}]], "page": 9, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partial/Non-implementation of planned activities implies that the expected", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Maintenance of Kakamar-Lolelia road (7km)\n2. Construction of Sidok Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}]], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Rehabilitation of boreholes due to delayed supply of assorted borehole spare parts to Water Department", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Construction of 2 stance latrine at Kamacharikol HCII Kathile south Sub county", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Installation of Solar power at Lobongia HCII staff house Refer to Appendix 5 for details", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer explained that Partial/ non-implementation of planned activities on capital projects were due to delayed procurement process. \n1.1.7 Delivery of Services from Implemented Activities \nT 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: \ndecked 2A Service Delivery under URF and DDEG \nI sampled three (3) activities with a total expenditure of UGX. 137,663,200. The significant findings are provided in the table below. \nProgram Activities Amount Pictorial Summary of Audit Manageme Spent UGX Evidence findings conclusio nt (\u2018000\u2019) (Time, n Response Quality, \nQuantity, \nCost and \nFunctionalit \nPeriodic oe", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}]], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- was -Grass-fast Managemen Maintenance \ngraded but growing t explained of Kateleng- \ngrass is fast and \nthat this was Lois-Kiakmat \ngrowing along drainage due to road(12km) \nand might being budget cuts narrow it. destroyed from URF. by \nrelentless \nrainfall. \nThe roads \ngangs \nshould be \nfacilitated \nto \nmaintain \nthe road", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 11, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Recommendation \nI advised the Accounting Officer to engage the responsible authorities for additional funding to be able to deliver the required services. \n1.1.7.2 The service delive \nunder focus areas \nI sampled Five (5) out of Fourteen (14) activities in five (5) focus areas with a total expenditure of UGX. 3,702,947,226, for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nKey Recommendation(s) \nDevelopment \nyet it should be intended to be motorized so that each can serve more than 5,000 people with the specific rural growth centre and beyond \nEducation \nConstruction Boys dormitory\u2019 at \ne I advised the Accounting Officer to the district should fast track the motorising of the wells for improved service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}]], "page": 11, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX. Bn", "metadata": {"headings": [{"headings_0": {"content": "UGX. Bn", "page": 12, "level": 3}}, {"headings_1": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], "page": 12, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bn \nMoPS for immediate \npayrolls for ~ paying: \\| ~ The following observations were made; \nemployee \nemoluments.", "metadata": {"headings": [{"headings_0": {"content": "UGX. Bn", "page": 12, "level": 3}}, {"headings_1": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, [{"headings_0": {"content": "UGX. Bn", "page": 12, "level": 3}}, {"headings_1": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], [{"headings_0": {"content": "UGX. Bn", "page": 12, "level": 3}}, {"headings_1": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}]], "page": 12, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "metadata": {"headings": [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], "page": 13, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 47 (5.6%) employees appeared for headcount and were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 23 (2.7%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n1 employee who did not appear for the headcount was accounted for by the Accounting Officer as being away for being sick and bedridden. \nii. \nI further noted that 22 individuals were not accounted for and these were \nomitted from the validated payroll. \nd) 58 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the staffs not on payroll were largely recruitments for new staff and other staff on disciplinary processes.", "metadata": {"headings": [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}, [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 13, "level": 3}}, {"headings_1": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}], "page": 13, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity Reantity", "metadata": {"headings": [{"headings_0": {"content": "Quantity Reantity", "page": 15, "level": 5}}, {"headings_1": {"content": "ae", "page": 13, "level": 3}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rural Water \\| Boreholes drilling (Hand pump) \\| \\| and Sanitation Deep \nSub-Grant (traditional \ncomponent)", "metadata": {"headings": [{"headings_0": {"content": "Quantity Reantity", "page": 15, "level": 5}}, {"headings_1": {"content": "ae", "page": 13, "level": 3}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee Deep", "metadata": {"headings": [{"headings_0": {"content": "ee Deep", "page": 15, "level": 1}}, {"headings_1": {"content": "Quantity Reantity", "page": 15, "level": 5}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Borehole drilling(motorised \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "ee Deep", "page": 15, "level": 1}}, {"headings_1": {"content": "Quantity Reantity", "page": 15, "level": 5}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "water", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 15, "level": 2}}, {"headings_1": {"content": "ee Deep", "page": 15, "level": 1}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 \n\\_\u2014\u2014 5 Water Sub-Grant Hydrogeological survey and drilling \n13 \n(UgIFT component) \nsupervision of 8 boreholes and 5 \nproduction wells", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 15, "level": 2}}, {"headings_1": {"content": "ee Deep", "page": 15, "level": 1}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 15, "level": 4}}, {"headings_1": {"content": "water", "page": 15, "level": 2}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NEE", "metadata": {"headings": [{"headings_0": {"content": "NEE", "page": 15, "level": 4}}, {"headings_1": {"content": "EEE", "page": 15, "level": 4}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "NEE", "page": 15, "level": 4}}, {"headings_1": {"content": "EEE", "page": 15, "level": 4}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "NEE", "page": 15, "level": 4}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll the 4 projects in the approved work plan were eligible as per the indicative o \nlist of capital investments as detailed in appendix 1 of the Grant guidelines. \no All the 4 projects in the water grant work plan were in the approved five-year development plan \noe Management undertook desk and field appraisals for all the six (6) projects", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "NEE", "page": 15, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "NEE", "page": 15, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "NEE", "page": 15, "level": 4}}]], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Procurements for 13 water facilities were in line with PPDA guidelines Expenditure was only made on budgeted items. \noe \no The district had water quality testing kits to carry out water quality testing. Relatedly, a review of laboratory reports provided revealed that all the 27 \no All water projects had functional water user-committees to ensure local ownership and long term usage of the facilities. \no Budgeting for the grant was done according to the prescribed allocation thresholds for UgIFT and Traditional Component. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs 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: \no The proposed investments are derived from the approved LG Development Plan. \u00b0 prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \noe provides an indicative list of capital investments and other development activities to be funded. \noe stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Kaabong District and noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that e \nthe District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 7. \nCategory Sub Budget Rankin Rank County/Town Amount g interpretation \nmur \nSSSI \nCouncil Name based", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "need", "metadata": {"headings": [{"headings_0": {"content": "need", "page": 16, "level": 7}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 \ngut Sub County with joint most \n63,000,000 Bi 2 ee allocation \nneed Piece [ee [Semel Te = allocation \nneed", "metadata": {"headings": [{"headings_0": {"content": "need", "page": 16, "level": 7}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}, [{"headings_0": {"content": "need", "page": 16, "level": 7}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Hees", "metadata": {"headings": [{"headings_0": {"content": "Hees", "page": 16, "level": 3}}, {"headings_1": {"content": "need", "page": 16, "level": 7}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "Hees", "page": 16, "level": 3}}, {"headings_1": {"content": "need", "page": 16, "level": 7}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tas je Sm", "metadata": {"headings": [{"headings_0": {"content": "Tas je Sm", "page": 16, "level": 1}}, {"headings_1": {"content": "Hees", "page": 16, "level": 3}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "Tas je Sm", "page": 16, "level": 1}}, {"headings_1": {"content": "Hees", "page": 16, "level": 3}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ei", "metadata": {"headings": [{"headings_0": {"content": "Ei", "page": 16, "level": 3}}, {"headings_1": {"content": "Tas je Sm", "page": 16, "level": 1}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allocation \nneed \nThe Accounting Officer explained that allocation: was~largely based on population \u00b0~ pressure because the District harbours nomadic tribes which are always trekking to different areas.", "metadata": {"headings": [{"headings_0": {"content": "Ei", "page": 16, "level": 3}}, {"headings_1": {"content": "Tas je Sm", "page": 16, "level": 1}}, [{"headings_0": {"content": "Ei", "page": 16, "level": 3}}, {"headings_1": {"content": "Tas je Sm", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Ei", "page": 16, "level": 3}}], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for more funding in order to meet the grant guidelines while allocating funds. \n4.1.2.2 Funding and Absorption \nI reviewed the budget performance of Kaabong District and noted the following; \nUGX. 475,139,979 (100%) was received, as was budgeted. Out of the funds received UGX. 287,000,000 (60%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX. 188,139,979 (40%) for Piped Water Sub-Grant (UgIFT component). \nOut of the funds received of UGX. 287,000,000 (60%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 285,960,516 (82%) was spent leaving UGX.51,039,484 (18%) un-utilized while, all the funds amounting to UGX. 188,139,979 (40%) received for the Piped Water Sub-Grant (UgIFT component), were spent as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Ei", "page": 16, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Ei", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Ei", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Ei", "page": 16, "level": 3}}]], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "APP EST (A) \nRELEASE (B) Expenditure [Unspent \\| Bao Aro (UGX (UGX (C) (UGX ) (B- 9", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Category", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er. en", "metadata": {"headings": [{"headings_0": {"content": "er. en", "page": 17, "level": 3}}, {"headings_1": {"content": "Category", "page": 17, "level": 3}}], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1\\| Rural Water 287,000,000 287,000,000 285,960,516 484 and \nSanitation \nSub-Grant \n(traditional \ncomponent \nPiped Water 188,139,979 188,139,979 188,139,979 Sub-Grant", "metadata": {"headings": [{"headings_0": {"content": "er. en", "page": 17, "level": 3}}, {"headings_1": {"content": "Category", "page": 17, "level": 3}}, [{"headings_0": {"content": "er. en", "page": 17, "level": 3}}, {"headings_1": {"content": "Category", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 3}}, {"headings_1": {"content": "er. en", "page": 17, "level": 3}}], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "component \n\\| \\|Totad 475,139,979 475,139,979 424,100,495 51,039,484 89.2 \nThe Accounting Officer explained that under absorption of funds was due to delay by the service providers to supply the borehole spares and delayed correction of defects on projects.", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 3}}, {"headings_1": {"content": "er. en", "page": 17, "level": 3}}, [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 3}}, {"headings_1": {"content": "er. en", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- ~-All-piped-water supply systems being constructed in the DLG--must- have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \no All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 3}}, {"headings_1": {"content": "er. en", "page": 17, "level": 3}}], "page": 18, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 3}}, {"headings_1": {"content": "er. en", "page": 17, "level": 3}}], "page": 18, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 3}}], "page": 18, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], "page": 20, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the Ministry of Education. I advised the Accounting Officer to liase with the MoFPED to revote the funds and activity prioritised for implementation in the next financial year. \n4.2.4 Implementation of UGiFT activities \n4.2.4.1 UGIFT infrastructure \non untitled Land \n\u2018 The Accounting Officer explained that the-said land was surveyed and that the District was in the process of titling it in the names of Sidok Seed Secondary School- Kaloris for further development. \nRecommendation \nI advised the Accounting Officer to fast track the issue of titling land with the relevant authorities to ensure that the land titles for the schools are secured. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX. 517,802,958 for 7 activities detailed in the table below; \n2 Construction of Boys Dormitory at Kakamar Primary School ae Construction of a staff house at Loteteliet primary school.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}]], "page": 20, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "metadata": {"headings": [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 21, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and Kalapata primary schools \nMe: Construction of a kitchen and store at Naryamaoi primary school Renovation of a staff House at Toroi primary school \nConstruction of a kitchen and store at Nachakunet primary school \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All the 3 Projects/programs were screened for likely environmental and social impacts before implementation \noe The District paid for approved Projects only. \n", "metadata": {"headings": [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- All the 7 projects were sufficiently--supervised by their respective user committees. \noe All expenditure amounting to UGX. 474,914,797 was sufficiently accounted for. \no All the seven Projects/programs were reviewed by the internal auditor \noe All the seven (7) Projects/programs were monitored by different stakeholders and committees such as the district quality assurance and the Performance Management Committees. \nAll the seven (7) Projects worth implemented the recommendations made by the e \nDistrict.", "metadata": {"headings": [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 22, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation \na) \nSelection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the District did not have a qualified person to maintain the assets and inventories of the projects. \nRecommendation \nI advised the Accounting Officer to task one employee to undertake the task with support from the user department. \nb) \nBudget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service \nand administrative \nInvestment More than zero: but 0% \n> 5% -\\|-Under = service costs up to 5% \nAllocation Total \nIrregular budget allocations may affect the effective provision of education services as planned. \nThe Accounting Officer attributed the matter to lack of harmony between department budget and work plans with the entire District budget and work plan.", "metadata": {"headings": [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 22, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}], "page": 23, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure department budgets and work plans are harmonised with the entire District budget and work plan. \nc) \nFunding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 189,006,938 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}]], "page": 23, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of UGX 517,802,958 released, UGX. 474,914,797 had been spent by the time of audit, resulting in an under absorption of UGX 42,888,161. \nThe Accounting Officer explained that partial absorption of funds was due failure by the contractor to complete the works on the dormitory block in Pajar Primary School while others were retentions that were reallocated but could not be spent. \nRecommendation \nI advised the Accounting Officer to request unabsorbed fund to be revoted and the affected activities rolled over to the subsequent period. \n4.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled three (3) projects with a total expenditure of UGX. 372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nProject Inspection Remarks Pictorial Evidence \nRecommendation(s) (Time, Quality, \nQuantity, Cost and \nFunctionality) \n~ \nSupply Of Three- The state of the Seater Desks to 4 furniture was Schools In satisfactory Kaabong District \nContractor: M/S Mangron Investment \nLimited \nContract S Ammann amount: UGX. \n61,000,000 \nPhoto showing state of 3-seater desks in Komukuny boys Amount paid by \nprimary school as at 17\" inspection date: \nNovember 2023. \nUGX. 61,000,000 \nConstruction of a I noted that the \nler i \n\\|\\| I advised the Accounting \nboys\u2019 dormitory at Dormitory was \\| fe \nOfficer to expedite the process wih, \nKakamar primary completed in June but \\| 177)\" Er OHR, \n\\| of commissioning the dormitory \nschool \nat the time of \n\\| ae ar ZN toe \\| for use by the students. inspection 17\" a aa Sl \non \n\\| \nContractor: M/S November, it was not \nThe Sure Deal yet in use. Occupation \n2004 General and consequent \nTraders Limited service delivery was \ndelayed. \nContract \namount: UGX. Management Ra \n\\| ge", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eh", "metadata": {"headings": [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}], "page": 24, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "104,500,000 Response \n\\| Photo showing state of paid by The Accounting Officer \n, for supply to Primary Schools, as \n\\| Amount \\| \\_\\_at 01% November- 2023 \ndid not respond to the \n\u00b0 inspection \ndate: \nmatter. UGX. 94,043,880 \n4.4 Micro Scale Irrigation \nThe GoU is implementing the Micro Scale Irrigation programme in Kaabong District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKaabong District received UGX. 314,480,112 (100%), out of UGX. 314,480,149 budgeted to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}, [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}], [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}], [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}], [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}]], "page": 24, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Planned Actual", "page": 24, "level": 3}}, {"headings_1": {"content": "eh", "page": 24, "level": 3}}], "page": 24, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "At the time of the audit, that all necessary irrigation equipment had been supplied and installed at FOUR (04) farm sites \nThe District had only spent on eligible activities as per the grant guidelines. \nThe District complied with the selection criteria for the lowest priced technically responsive bid. \nNo funds were irregularly diverted from the activities on which they were", "metadata": {"headings": [{"headings_0": {"content": "Planned Actual", "page": 24, "level": 3}}, {"headings_1": {"content": "eh", "page": 24, "level": 3}}], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "budgeted", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 25, "level": 1}}, {"headings_1": {"content": "Planned Actual", "page": 24, "level": 3}}], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The supplier offered training and technical support to the four (04) farmers during the warranty period. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Planning and Budget Performance \n4.4.2.1.1Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 25, "level": 1}}, {"headings_1": {"content": "Planned Actual", "page": 24, "level": 3}}, [{"headings_0": {"content": "budgeted", "page": 25, "level": 1}}, {"headings_1": {"content": "Planned Actual", "page": 24, "level": 3}}], [{"headings_0": {"content": "budgeted", "page": 25, "level": 1}}, {"headings_1": {"content": "Planned Actual", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "budgeted", "page": 25, "level": 1}}], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0 The District budgeted and received UGX.314,480,112(100%). Out of the funds received UGX. 93,985,112 (30%) was spent on capital developments while UGX. 220,495,037 (70%) on complementary activities. \nAll the total program receipts of UGX.314,480,112 (100%) were utilized by the entity at the time of audit, resulting into full absorption. Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure absorption \npayment file \n\u2014 \\_ -C) \\| \u20ac \n(D/B)\\*100", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "budgeted", "page": 25, "level": 1}}, [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "budgeted", "page": 25, "level": 1}}], [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "budgeted", "page": 25, "level": 1}}], [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "budgeted", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "POA", "metadata": {"headings": [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "104,826,716 157,240,075 157240075 100% I \n104,826,716 157,240,075 \\| 157240075 100% \n[2 \nI undertook inspections on the 17\" November, 2023 to ascertain the extent of \u00b0 \nservice delivery and noted that the District had installed all the 2 planned \noe The 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. \noe The supply and installation of equipment. \nThe supplier shall carry out service and maintenance during the warranty period \u00b0o \nand offers technical training & support to the farmer. \nI reviewed the implementation of the Micro Scale Irrigation Program and made the following observations; \nA review of the detailed program work plan revealed that the district spent UGX. o \n314,480,149 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nAs a result of the shortcomings, the purpose for which the funds were disbursed was not achieved and this resulted into poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that inadequate quantification of outputs and non- alignment of expenditure codes was a shortcoming arising from the PBS, and had no control over it.", "metadata": {"headings": [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}, [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}], "page": 26, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "T informed the Accounting Officer that the matter would be brought to the attention of the relevant authorities for immediate address. \n4.4.4 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled 3 irrigation projects with a total expenditure of UGX. 93,985,112 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. Details in Appendix 10 \n4.5 Utilisation of Discretionary Development Equalization Grant (DDEG) USMID Grant \nDiscretionary Development Equalization Grant (DDEG) is a fiscal transfer reform developed to ensure equitable distribution of resources to Local Governments, so \nsupposed to be utilised for -Irifrastructure projects 70%, Performance improvement 15%, investment servicing and monitoring (10%) and Data collection 5%. \nI developed procedures to establish whether the funds were properly budgeted for, transferred and received by Kaabong District, applied and accounted for as per the Grant guidelines. \nDuring the FY 2022/23, Kaabong District was allocated UGX 84,841,000, which was fully received from Central Government to implement various activities under DDEG USMID as shown below. \nProject/ Activity Planned Actual Sub County Headquarters \\_\\_\\_\\| quantity auandiy. \\| \u2018Renovation \\_", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}]], "page": 26, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sidok", "metadata": {"headings": [{"headings_0": {"content": "Sidok", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of \na 2 Retention for renovation of Headquarter toilets \n[3 and [Acquistion Furniture Fitings ja ja\\} [4 Retentns\u2014\u2014L\u2014L\u2014\u2014 1 CS", "metadata": {"headings": [{"headings_0": {"content": "Sidok", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i ara", "metadata": {"headings": [{"headings_0": {"content": "i ara", "page": 27, "level": 5}}, {"headings_1": {"content": "Sidok", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "from", "metadata": {"headings": [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}], "page": 27, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I developed procedures to ascertain whether the DDEG funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; \n4.5.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll funds released under the grant were fully utilised. \no \noe The implemented projects were identified from the DLG five-year rolling development plan. \noe The District only implemented the Completion of District Headquarters Offices which was an eligible activity. \nAll funds towards the project activities were properly accounted for by the end of oe \nthe year. \n4.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.5.2.1 Implementation of unbudgeted activities \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations,", "metadata": {"headings": [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}, [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}], [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}], [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}], [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}], [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 7}}, {"headings_1": {"content": "from", "page": 27, "level": 2}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nI informed the Accounting Officer that the matter would be brought to the attention of the relevant authorities. \n4.5.3 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled 2 DDEG projects with a total expenditure of UGX. 40,230,000 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. The following was observed; \nActivity Details of findings Pictorial Evidence Recommendation(s) (Time,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 7}}, {"headings_1": {"content": "from", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 7}}, {"headings_1": {"content": "from", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 7}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 7}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project: Sidok Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 3}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018advised the Accounting The works were done \nSub-County satisfactorily. However, \nOfficer to commission the Headquarters the structure is still \nstructure for occupation.", "metadata": {"headings": [{"headings_0": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 3}}, [{"headings_0": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 3}}], [{"headings_0": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 3}}]], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "unoccupied", "metadata": {"headings": [{"headings_0": {"content": "unoccupied", "page": 28, "level": 2}}, {"headings_1": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Contractor: Renovation of Administration Block At Sidok SIG \nContract \nUGX. \n39,200,000 \\| Sidok Sub-County \\| Headquarters in Tokora as Amount at 18\"\" November 2023.", "metadata": {"headings": [{"headings_0": {"content": "unoccupied", "page": 28, "level": 2}}, {"headings_1": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}, [{"headings_0": {"content": "unoccupied", "page": 28, "level": 2}}, {"headings_1": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}], [{"headings_0": {"content": "unoccupied", "page": 28, "level": 2}}, {"headings_1": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "paid", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 28, "level": 5}}, {"headings_1": {"content": "unoccupied", "page": 28, "level": 2}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "by inspection date: UGX.", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 28, "level": 5}}, {"headings_1": {"content": "unoccupied", "page": 28, "level": 2}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "35,280,000", "metadata": {"headings": [{"headings_0": {"content": "35,280,000", "page": 28, "level": 3}}, {"headings_1": {"content": "paid", "page": 28, "level": 5}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Project: At the time of Furniture and inspection, furniture Fittings had been delivered and was in satisfactory Contractor: \ncondition. M/S Motheng \nand Son\u2019s", "metadata": {"headings": [{"headings_0": {"content": "35,280,000", "page": 28, "level": 3}}, {"headings_1": {"content": "paid", "page": 28, "level": 5}}, [{"headings_0": {"content": "35,280,000", "page": 28, "level": 3}}, {"headings_1": {"content": "paid", "page": 28, "level": 5}}]], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprises.", "metadata": {"headings": [{"headings_0": {"content": "Enterprises.", "page": 28, "level": 3}}, {"headings_1": {"content": "35,280,000", "page": 28, "level": 3}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Contract \namount: \nPhoto showing state of the UGX. \n\\| \ndemonstration farm in \n\u2014 \nTransitional Development ADHOC Grant-Health Grant furidsnospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nKaabong District received UGX. 400,000,000, as was budgeted, to the implement the following key activities;", "metadata": {"headings": [{"headings_0": {"content": "Enterprises.", "page": 28, "level": 3}}, {"headings_1": {"content": "35,280,000", "page": 28, "level": 3}}, [{"headings_0": {"content": "Enterprises.", "page": 28, "level": 3}}, {"headings_1": {"content": "35,280,000", "page": 28, "level": 3}}], [{"headings_0": {"content": "Enterprises.", "page": 28, "level": 3}}, {"headings_1": {"content": "35,280,000", "page": 28, "level": 3}}]], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 29, "level": 1}}, {"headings_1": {"content": "Enterprises.", "page": 28, "level": 3}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of a", "metadata": {"headings": [{"headings_0": {"content": "Construction of a", "page": 29, "level": 3}}, {"headings_1": {"content": "ae", "page": 29, "level": 1}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "general ward phase Wat kalapata | + 1", "metadata": {"headings": [{"headings_0": {"content": "general ward phase Wat kalapata | + 1", "page": 29, "level": 5}}, {"headings_1": {"content": "Construction of a", "page": 29, "level": 3}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[m", "metadata": {"headings": [{"headings_0": {"content": "general ward phase Wat kalapata | + 1", "page": 29, "level": 5}}, {"headings_1": {"content": "Construction of a", "page": 29, "level": 3}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sonn", "metadata": {"headings": [{"headings_0": {"content": "Sonn", "page": 29, "level": 5}}, {"headings_1": {"content": "general ward phase Wat kalapata | + 1", "page": 29, "level": 5}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|2 rs Construction of staff house at Lobongia HC II", "metadata": {"headings": [{"headings_0": {"content": "Sonn", "page": 29, "level": 5}}, {"headings_1": {"content": "general ward phase Wat kalapata | + 1", "page": 29, "level": 5}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FE |_| TOTAL Bene", "metadata": {"headings": [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n4.6.1 Positive observations \nI noted the following areas were management had commendable performance; \noe UGX. 280,540,385 spent on various Transitional Health Adhoc activities were adequately supported to confirm occurrence. \nThe Grant Development funds were applied to only eligible activities \no \nThe District appointed contract managers for all the 3 (three) projects 0 \nTest checks revealed that procurements were done in a manner that maximizes eo \ncompetition and achieves value for monies. \nFor the all the three (03) procurements undertaken by the Entity, LG PP Forms 6 oe \n(record of issue of bid document), LG PP Forms 9 (record of receipt of bids), LG PP Forms 10 (record of bid opening) were signed by the responsible officers in compliance with the above regulations. \nAll required procurement documents were found on file \noe \no All the 3 (three) projects which could result in environment and social risks/impacts, had contracts signed with Particular condition of contract clauses included. \n4.6.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n4.6.3 Planning and Budget Performance \n4.6.3.1 Budget allocation of programme expenditure by category \nMain-Expenditure-Items Threshold Actual Approved Variance Audit remark.", "metadata": {"headings": [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}, [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}]], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\- -\\\\.-. as per the percentag budget (A-B) \nguidelines e (budget) (UGX) \nInfrastructure Projects \\| Minimum \n95%", "metadata": {"headings": [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "380,000,00 There was variance in allocation", "metadata": {"headings": [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Te", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 30, "level": 1}}, {"headings_1": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Monitoring \n2.5%", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 30, "level": 1}}, {"headings_1": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ki Banane", "metadata": {"headings": [{"headings_0": {"content": "Ki Banane", "page": 30, "level": 3}}, {"headings_1": {"content": "Te", "page": 30, "level": 1}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "% Transfers to divisions \na \\}o% To a 3 \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "Ki Banane", "page": 30, "level": 3}}, {"headings_1": {"content": "Te", "page": 30, "level": 1}}, [{"headings_0": {"content": "Ki Banane", "page": 30, "level": 3}}, {"headings_1": {"content": "Te", "page": 30, "level": 1}}], [{"headings_0": {"content": "Ki Banane", "page": 30, "level": 3}}, {"headings_1": {"content": "Te", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 30, "level": 1}}, {"headings_1": {"content": "Ki Banane", "page": 30, "level": 3}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that Development Grants were only provided for allocation on one code. It could not allow for breakdown to cater for investment servicing in PBS.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 30, "level": 1}}, {"headings_1": {"content": "Ki Banane", "page": 30, "level": 3}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "planned.", "page": 30, "level": 1}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. I advised the Accounting Officer to liaise with MoFPED for verification. \n4.6.3.2 Funding and absorption \nThe District received UGX. 400,000,000 as per the approved budget, resulting into full budget realisation. Out of the received funds, UGX. 280,540,385 (70%) was utilised thus leaving UGX. 119,459,665 (30%) unutilized. Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "planned.", "page": 30, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "planned.", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Main Approved Warrants/ Expenditure Under % Expenditure budget (UGX) Release (UGX) (UGX) funding absorption Items \n(UGX)", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "C=(A-B) E=(D/B)*", "metadata": {"headings": [{"headings_0": {"content": "C=(A-B) E=(D/B)*", "page": 30, "level": 1}}, {"headings_1": {"content": "below;", "page": 30, "level": 1}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "100 Infrastructure 380,000,000 380,000,000 260,540,385 69% Projects \nInvestment \n10,000,000 16,976,000 (10,000,000) 170% Servicing \nPerformance \n10,000,000 3,024,000 (10,000,000) 30% Monitoring \nTotal 380,000,000 400,000,000 280,540,385 20,000,000", "metadata": {"headings": [{"headings_0": {"content": "C=(A-B) E=(D/B)*", "page": 30, "level": 1}}, {"headings_1": {"content": "below;", "page": 30, "level": 1}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation\u201d ~~", "metadata": {"headings": [{"headings_0": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}, {"headings_1": {"content": "C=(A-B) E=(D/B)*", "page": 30, "level": 1}}], "page": 31, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], "page": 31, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in time to ensure completion of planned projects. \n4.6.4 Utilisation of Funds \n4.6.4.1 Inspection of service delive indicators of Transitional Health Adhoc \nProjects \nI conducted physical inspections of three (3) Transitional Health Adhoc projects implemented at UGX. 280,540,385 o n 17 th November, 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nInspection Remarks Pictorial Evidence \nRecommendation \n(Time, Quality, Quantity, Cost and Functionality) \n\\| The project was \ncontracted \\| advised Construction of \nAccounting Officer to a general ward late leading to non- \nphase 1 at completion of intended \nalways ensure \nkalapata delivery planned projects is \nH/C111 works, and some funds were \nprocurement for the \nin Kalapata swept back. Service \ndone in timely Council and upgrade of the Health \na Town \nCentre III to Health Centre \nmanner. \nContractor: M/S IV status could be delayed Malanyo (U) \nManagement response Limited \nTTT of general \\| \n\\| Photo showing state \nThe Accounting Officer \\| ward phase 1 at kalapata as at 18\" explained that this was due November 2023. \nContract to late procurements \\| \namount: UGX. undertaken during the year. \n255,551,000 \nAmount paid to inspection date: UGX. 158,261,364 \nI advised the construction of Works were delayed and \ne \nnot completed by the end \nAccounting Officer to staff house at \nLobongia HC II of the financial year, \nalways ensure procurement for the in \nLobongia resulting into sweepbacks \nplanned projects is of funds \ndone in a timely Contractor: M/S \nOmax General e Service delivery and \nmanner. commencement of the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}]], "page": 31, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Services Ltd", "metadata": {"headings": [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}], "page": 31, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Health centre could be delayed \nContract Photo of staff hous amount: UGX. \nshowing state \nThe vehicle is missing key parts and has been rotting for some time no \nEe eae are \nThe Accounting Officer explained that they were waiting on the report of the Board of survey, which had not been produced for the year under review. In addition, he said that the two vehicles belonging to the MAAIF had restrictions, as the Ministry had indicated that they would collect all of them and dispose them from a central", "metadata": {"headings": [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}], [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}], [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}], [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}]], "page": 31, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "place.", "metadata": {"headings": [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], "page": 33, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to fast track the Board of Survey report and action be taken for disposal of the concerned vehicles while they still have some value. I informed the Accounting Officer that the matter would also be brought to the attention of MAAIF. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the \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\u2019s 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": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}, [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}]], "page": 33, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], "page": 34, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\- I--designed audit procedures to assess whether the PDM Pillars -have-- been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;", "metadata": {"headings": [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], "page": 36, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.1 \nFunding of PDM Activities in the District \nMoFPED released a sum of UGX. 8,475,000,000 to finance 85 PDM SACCOs in Kaabong District in the financial year 2022/23, with 84 SACCOs receiving UGX. 100,000,000 each, and I PDM SACCO receiving 75,000,000 to develop and implement viable community led income generating activities. The district also received UGX. 85,048,140 for the PDM Administrative costs, which was paid to PDCs. \n5.2 Positive Observations \nI noted the following areas where the District had commendable performance; \nUGX 85,048,140 meant for PDM Administrative and Coordination activities was \u00b0 \nutilized for the intended purpose and supported by relevant documentation. \nThe training of trainers (Core Implementation team) at the District was carried out, and the consolidated report was prepared and submitted to the PDM National Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}, [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}]], "page": 36, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "place.", "page": 33, "level": 1}}], "page": 37, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/Town Councils are identified, documented by the submitters and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "place.", "page": 33, "level": 1}}], "page": 37, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], "page": 37, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 37, "level": 1}}], "page": 39, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I Informed the Accounting Officer that the matter would be brought to the attention of MoFPED to ensure timely release of funds to guard against a cycle of late releases which will ultimately impede the achievement of the PDM objectives.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 37, "level": 1}}], "page": 39, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.4 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\" version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 37, "level": 1}}]], "page": 39, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the o \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}], "page": 42, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Licensing of PDM All the 85 SACCOs were not licensed to take I informed Accounting Officer that. \n. SACCOs Under the on the business of lending under the matter would be brought to the Microfinance \nMicrofinance Institutions money lenders act attention of the PDM Secretariat. Institutions Money as detailed in Appendix 16. \nLenders Act, 2016 \nI advised the Accounting Officer to As a result, enforcement of recovery of PRF seek for clarification from the PDM from beneficiaries by the PDM SACCOs may \\| Secretariat on this matter. \nbe legally challenged leading to loss of \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}], "page": 42, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nAccounting Officer explained that the SACCOs were given 2 years by the Registrar of Companies, after which they would apply for permanent registration and Licensing. \n\u2014L \nThe failure to register Enterprise Groups as Community Based Organizations may lead to extending PRF to Enterprise Groups that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref:", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}, [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}], [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}], [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}], [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}]], "page": 42, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delivery Notes;-Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the o \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \no All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \noe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \noe For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}, [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}]], "page": 43, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Observations", "metadata": {"headings": [{"headings_0": {"content": "Observations", "page": 43, "level": 3}}, {"headings_1": {"content": "registration", "page": 42, "level": 2}}], "page": 43, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rvations 227 \nSelection \nand \u00b010 parishes did not select any \\|I informed the Accounting Implementation of flagship projects contrary to the Officer that the matter would be Prioritized/Flagship guidelines. \nbrought to the attention of the", "metadata": {"headings": [{"headings_0": {"content": "Observations", "page": 43, "level": 3}}, {"headings_1": {"content": "registration", "page": 42, "level": 2}}], "page": 43, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], "page": 43, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0 44 out of 70 farmer PDM Secretariat. enterprise/households implemented \nprojects that are not from the The PDM Secretariat should priority commodity list. Details are carry out a mass sensitisation in Appendix 17. \nabout the priority/ flagship projects to ensure Failure to select and implement implementation of the PDM prioritized projects may undermine follows these flagship projects. achievement of the pillar objectives. \nAccounting Officer explained that he had not received any guideline on flagship/ priority projects. \nOperation of the Paragraph 3.0 of the Users Handbook \\| I advised the Accounting Officer SACCO \nBank for the PRF Under PDM Pillar 3 - to always follow the guidelines Accounts \nFinancial Inclusion October 2022 in implementation of the PDM. provides that each Parish shall have \na PDM SACCO and a PRF designated \nbank account for that PDM SACCO, in \na branch of a supervised financial \ninstitution that is convenient for the \nmembers of the PDM SACCO. \nand it was done-for~-purposes of convenience and ensure security for funds as the region was affected by widespread insecurity. He added that receipt of funds before the AGM was due pressure from different authorities to disburse funds. \nJohn FG AUDITOR GEN L \n27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DY", "metadata": {"headings": [{"headings_0": {"content": "DY", "page": 44, "level": 3}}, {"headings_1": {"content": "Projects", "page": 43, "level": 7}}], "page": 44, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "DY", "page": 44, "level": 3}}, {"headings_1": {"content": "Projects", "page": 43, "level": 7}}], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lens", "metadata": {"headings": [{"headings_0": {"content": "Lens", "page": 45, "level": 3}}, {"headings_1": {"content": "DY", "page": 44, "level": 3}}], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Local revenue performance \nReasons under/over collection \nTax Revenues \nLocal Service Tax \n23,000,000 55,283,446 (32,283,446) More LST was collected than was anticipated \n2 Land fees \n4,000,000 1,000,000 3,000,000 Land transactions were fewer than anticipated \nBusiness Licenses \n6,000,000 1,200,000 4,800,000 Businesses did not \\\\ boom expected due as \n\u201c \nto after effects of Covid-19", "metadata": {"headings": [{"headings_0": {"content": "Lens", "page": 45, "level": 3}}, {"headings_1": {"content": "DY", "page": 44, "level": 3}}, [{"headings_0": {"content": "Lens", "page": 45, "level": 3}}, {"headings_1": {"content": "DY", "page": 44, "level": 3}}], [{"headings_0": {"content": "Lens", "page": 45, "level": 3}}, {"headings_1": {"content": "DY", "page": 44, "level": 3}}], [{"headings_0": {"content": "Lens", "page": 45, "level": 3}}, {"headings_1": {"content": "DY", "page": 44, "level": 3}}]], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ET EEE", "metadata": {"headings": [{"headings_0": {"content": "ET EEE", "page": 45, "level": 1}}, {"headings_1": {"content": "Lens", "page": 45, "level": 3}}], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sale of goods and services PF 302,000 (302,000) Cd ee Administrative fees and 40,500,000 41,295,451 (795,451) \nlicenses \nMiscellaneous Revenue 115,253,000 130,267,220 (15,014,220) PY \n\\| Royalties 6,000,000 6,000,000 a Total Revenue \n212,753,000 229,348,117 (16,595,117) \nAppendix 2: Performance of GOU warrants (activities affected \nProgramme", "metadata": {"headings": [{"headings_0": {"content": "ET EEE", "page": 45, "level": 1}}, {"headings_1": {"content": "Lens", "page": 45, "level": 3}}, [{"headings_0": {"content": "ET EEE", "page": 45, "level": 1}}, {"headings_1": {"content": "Lens", "page": 45, "level": 3}}], [{"headings_0": {"content": "ET EEE", "page": 45, "level": 1}}, {"headings_1": {"content": "Lens", "page": 45, "level": 3}}], [{"headings_0": {"content": "ET EEE", "page": 45, "level": 1}}, {"headings_1": {"content": "Lens", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Amount not", "metadata": {"headings": [{"headings_0": {"content": "Amount not", "page": 45, "level": 3}}, {"headings_1": {"content": "ET EEE", "page": 45, "level": 1}}], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Activities not / partially Purpose and impact of warranted implemented the unimplemented activity \n\\| This affected maintenance Infrastructure And \n26,401,416 inventory for routine \nof district roads \nServices \nmaintenance \nIntegrated Transport \nMaintenance of 7km of \nNon implementation Infrastructure And \n15,340,000 Kakamar-Lolelia \naffected transport services Services \nto the beneficiaries of Kakamar and Lolelia sub counties \nA endix 3: Utilization of Warrants (activities-affected: \nWarrants not Activities affected by the Reason \nfor the \\_Utilized under utilization", "metadata": {"headings": [{"headings_0": {"content": "Amount not", "page": 45, "level": 3}}, {"headings_1": {"content": "ET EEE", "page": 45, "level": 1}}, [{"headings_0": {"content": "Amount not", "page": 45, "level": 3}}, {"headings_1": {"content": "ET EEE", "page": 45, "level": 1}}], [{"headings_0": {"content": "Amount not", "page": 45, "level": 3}}, {"headings_1": {"content": "ET EEE", "page": 45, "level": 1}}], [{"headings_0": {"content": "Amount not", "page": 45, "level": 3}}, {"headings_1": {"content": "ET EEE", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "metadata": {"headings": [{"headings_0": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}, {"headings_1": {"content": "Amount not", "page": 45, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Vacant \nSecuri \npositions \nGovernance And \nSalaries Natural resources Unfilled positions for exited staff Securi \nDepartment \nHuman Capital \n257,559,941 Salaries for Education Unfilled positions for Vacant", "metadata": {"headings": [{"headings_0": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}, {"headings_1": {"content": "Amount not", "page": 45, "level": 3}}, [{"headings_0": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}, {"headings_1": {"content": "Amount not", "page": 45, "level": 3}}]], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "department \nHuman Capital 43,187,117 Salaries", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}, [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}]], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "department \npositions since the district has not obtained clearance for recruitment Education Unfilled positions for Vacant positions since the district has not obtained clearance for recruitment Human Capital \n134,798,872 Gratuity and pension arrears Failure by some of the", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}, [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beneficiaries to defend their names \nHuman Capital \n46,742,570 Rehabilitation of hand pump delayed supply of borehole spares.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "boreholes \nHowever, rehabilitation was done by one of the district partners- WAVE. \nHuman Capital \n119,459,665 Construction of a general Payments not effected due to", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ward at Kalapata HCIII and incomplete works staff house at Lobongia HC II", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "42,888,145 Construction of kitchen and Payment to contractors not", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 46, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "store at Nachakunet and effected due to delayed Infrastructure \nNaryamaoi primary schools completion of works \nBe Integrated \n659,806,897 Construction of Sidok Seed \nDelayed procurement process Transport Secondary School \nInfrastructure \nAnd Services \n11 Sustainable \n34,691,711 Salaries for production \nUrbanisation 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{"content": "Integrated", "page": 46, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 46, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 46, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 46, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 46, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 46, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AND", "metadata": {"headings": [{"headings_0": {"content": "AND", "page": 47, "level": 4}}, {"headings_1": {"content": "Transport", "page": 46, "level": 3}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Management and Development e Infrastructur \n0 480,500,00 \n44", "metadata": {"headings": [{"headings_0": {"content": "AND", "page": 47, "level": 4}}, {"headings_1": {"content": "Transport", "page": 46, "level": 3}}, [{"headings_0": {"content": "AND", "page": 47, "level": 4}}, {"headings_1": {"content": "Transport", "page": 46, "level": 3}}], [{"headings_0": {"content": "AND", "page": 47, "level": 4}}, {"headings_1": {"content": "Transport", "page": 46, "level": 3}}]], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "school primary loteteliet house of Construction school primary Kakamar dormitory of Construction school oe Lokwakaram house of Construction", "metadata": {"headings": [{"headings_0": {"content": "school primary loteteliet house of Construction school primary Kakamar dormitory of Construction school oe Lokwakaram house of Construction", "page": 47, "level": 1}}, {"headings_1": {"content": "AND", "page": 47, "level": 4}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "staff II a of \na Boys \nprimary staff \nsurveillance water Pump) drilling(hand Boreholes Deep", "metadata": {"headings": [{"headings_0": {"content": "school primary loteteliet house of Construction school primary Kakamar dormitory of Construction school oe Lokwakaram house of Construction", "page": 47, "level": 1}}, {"headings_1": {"content": "AND", "page": 47, "level": 4}}, [{"headings_0": {"content": "school primary loteteliet house of Construction school primary Kakamar dormitory of Construction school oe Lokwakaram house of Construction", "page": 47, "level": 1}}, {"headings_1": {"content": "AND", "page": 47, "level": 4}}], [{"headings_0": {"content": "school primary loteteliet house of Construction school primary Kakamar dormitory of Construction school oe Lokwakaram house of Construction", "page": 47, "level": 1}}, {"headings_1": {"content": "AND", "page": 47, "level": 4}}], [{"headings_0": {"content": "school 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survey \nction pump/produ drilling(moto Borehole", "metadata": {"headings": [{"headings_0": {"content": "facilities n Rehabilitatio wells production and boreholes of supervision and cal Hydrogeologi", "page": 47, "level": 2}}, {"headings_1": {"content": "school primary loteteliet house of Construction school primary Kakamar dormitory of Construction school oe Lokwakaram house of Construction", "page": 47, "level": 1}}, [{"headings_0": {"content": "facilities n Rehabilitatio wells production and boreholes of supervision and cal Hydrogeologi", "page": 47, "level": 2}}, {"headings_1": {"content": "school primary loteteliet house of Construction school primary Kakamar dormitory of Construction school oe Lokwakaram house of Construction", "page": 47, "level": 1}}], [{"headings_0": {"content": "facilities n Rehabilitatio wells production and boreholes of supervision and cal Hydrogeologi", "page": 47, "level": 2}}, {"headings_1": {"content": "school primary loteteliet house of Construction 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"paragraph"}}, {"content": "performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There the are However, indicators. Performance There the are However, indicators. Performance There the are However, indicators. Performance There", "metadata": {"headings": [{"headings_0": {"content": "performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There the are However, indicators. Performance There the are However, indicators. Performance There the are However, indicators. 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Performance There \nthe are However, indicators. Performance There plan clear are clear are clear are clear are clear are \nto no to", "metadata": {"headings": [{"headings_0": {"content": "are are are work not work not work not work not work not", "page": 47, "level": 2}}, {"headings_1": {"content": "performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There the are However, indicators. Performance There the are However, indicators. Performance There the are However, indicators. Performance There", "page": 47, "level": 1}}, [{"headings_0": {"content": "are are are work not work not work not work not work not", "page": 47, "level": 2}}, {"headings_1": {"content": "performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There the are However, indicators. 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Performance There", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "no to no they plan they plan they plan they plan", "metadata": {"headings": [{"headings_0": {"content": "no to no they plan they plan they plan they plan", "page": 47, "level": 4}}, {"headings_1": {"content": "are are are work not work not work not work not work not", "page": 47, "level": 2}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in in in in in they \nachieved to targets clear are There achieved to targets clear are There achieved to targets clear are There achieved to targets clear are There achieved to targets clear There be be be be", "metadata": {"headings": [{"headings_0": {"content": "no to no they plan they plan they plan they plan", "page": 47, "level": 4}}, {"headings_1": {"content": "are are are work not work not work not work not work not", "page": 47, "level": 2}}, [{"headings_0": {"content": "no to no they plan they plan they plan they plan", "page": 47, "level": 4}}, {"headings_1": {"content": "are are are work not work not work not work not work not", "page": 47, "level": 2}}]], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "are", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 47, "level": 1}}, {"headings_1": {"content": "no to no they plan they plan they plan they plan", "page": 47, "level": 4}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "no no no no be no be no be be \nachieved to targets clear are There achieved to targets clear are There achieved to targets clear are There no \nno", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 47, "level": 1}}, {"headings_1": {"content": "no to no they plan they plan they plan they plan", "page": 47, "level": 4}}, [{"headings_0": {"content": "are", "page": 47, "level": 1}}, {"headings_1": {"content": "no to no they plan they plan they plan they plan", "page": 47, "level": 4}}], [{"headings_0": {"content": "are", "page": 47, "level": 1}}, {"headings_1": {"content": "no to no they plan they plan they plan they plan", "page": 47, "level": 4}}]], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the", "metadata": {"headings": [{"headings_0": {"content": "the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the", "page": 47, "level": 1}}, {"headings_1": {"content": "are", "page": 47, "level": 1}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7", "metadata": {"headings": [{"headings_0": {"content": "the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the", "page": 47, "level": 1}}, {"headings_1": {"content": "are", "page": 47, "level": 1}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "District outputs, District outputs, District District", "metadata": {"headings": [{"headings_0": {"content": "District outputs, District outputs, District District", "page": 47, "level": 1}}, {"headings_1": {"content": "the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the", "page": 47, "level": 1}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "metadata": {"headings": [{"headings_0": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 47, "level": 1}}, {"headings_1": {"content": "District outputs, District outputs, District District", "page": 47, "level": 1}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS", "metadata": {"headings": [{"headings_0": {"content": "customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS", "page": 47, "level": 1}}, {"headings_1": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 47, "level": 1}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "outputs, District outputs, District \nthe customise", "metadata": {"headings": [{"headings_0": {"content": "customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS", "page": 47, "level": 1}}, {"headings_1": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 47, "level": 1}}, [{"headings_0": {"content": "customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS", "page": 47, "level": 1}}, {"headings_1": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "for it MDAs and for MDAs and MDAs to were to were to were to made on were to made on were", "metadata": {"headings": [{"headings_0": {"content": "for it MDAs and for MDAs and MDAs to were to were to were to made on were to made on were", "page": 47, "level": 2}}, {"headings_1": {"content": "customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS", "page": 47, "level": 1}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "it", "metadata": {"headings": [{"headings_0": {"content": "it", "page": 47, "level": 1}}, {"headings_1": {"content": "for it MDAs and for MDAs and MDAs to were to were to were to made on were to made on were", "page": 47, "level": 2}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "for it and for it MDAs and for it MDAs and for it MDAs and for it MDAs and for it MDAs and for-", "metadata": {"headings": [{"headings_0": {"content": "for it and for it MDAs and for it MDAs and for it MDAs and for it MDAs and for it MDAs and for-", "page": 47, "level": 2}}, {"headings_1": {"content": "it", "page": 47, "level": 1}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ATION TRANSFORM 11-DIGITAL SERVICES TURE INFRASTRUC TRANSPORT INTEGRATED", "metadata": {"headings": [{"headings_0": {"content": "for it and for it MDAs and for it MDAs and for it MDAs and for it MDAs and for it MDAs and for-", "page": 47, "level": 2}}, {"headings_1": {"content": "it", "page": 47, "level": 1}}], "page": 48, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": 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"level": 1}}, {"headings_1": {"content": "care", "page": 50, "level": 1}}], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Renovation Town kaabong roads of maintenance Routine Town Kaabong roads of maintenance Periodic.", "metadata": {"headings": [{"headings_0": {"content": "Renovation Town kaabong roads of maintenance Routine Town Kaabong roads of maintenance Periodic.", "page": 50, "level": 1}}, {"headings_1": {"content": "Sub and to of works of Sub Kathile at stance", "page": 50, "level": 1}}], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Renovation Town kaabong roads of maintenance Routine Town Kaabong roads of maintenance Periodic.", "page": 50, "level": 1}}, {"headings_1": {"content": "Sub and to of works of Sub Kathile at stance", "page": 50, "level": 1}}], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and unit to Sub hall) council", "metadata": {"headings": [{"headings_0": {"content": "and unit to Sub hall) council", "page": 50, "level": 1}}, {"headings_1": {"content": "Renovation Town kaabong roads of maintenance Routine Town Kaabong roads of maintenance Periodic.", "page": 50, "level": 1}}], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "and unit to Sub hall) council", "page": 50, "level": 1}}, {"headings_1": {"content": "Renovation Town kaabong roads of maintenance Routine Town Kaabong roads of maintenance Periodic.", "page": 50, "level": 1}}], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There-are-no\u2014", "metadata": {"headings": [{"headings_0": {"content": "performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There performance measure indicators performance clear There-are-no\u2014", "page": 50, "level": 1}}, 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"indicators PBS the customise difficult which based targets indicators PBS.", "page": 50, "level": 1}}], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "metadata": {"headings": [{"headings_0": {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "page": 50, "level": 3}}, {"headings_1": {"content": "it", "page": 50, "level": 3}}], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "it \nConstruction \u201cThere-are no There \u2014\u2014 PBS outputs, of a General clear \nare no indicators and Ward phase performance clear targets were at Kalapata indicators to targets based on MDAs HCIII, measure to be which made it Kalapata performance achieved difficult to Town council \ncustomise for the District Construction There are no There PBS outputs, of a staff clear \nare no indicators and house with a performance clear targets were 2-stance indicators to targets based on MDAs latrine at measure to be which made it Lobongia performance achieved difficult to HCHI in \ncustomise for Lobongia sub \nthe District county \nConstruction There are no There PBS outputs, of staff clear are no indicators and house and 2 performance clear targets were stances indicators to targets based on MDAs latrine at measure to be which made it Lolelia South performance achieved difficult to HCII, Lolelia \ncustomise for", "metadata": {"headings": [{"headings_0": {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "page": 50, "level": 3}}, {"headings_1": {"content": "it", "page": 50, "level": 3}}, [{"headings_0": {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "page": 50, "level": 3}}, {"headings_1": {"content": "it", "page": 50, "level": 3}}], [{"headings_0": {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "page": 50, "level": 3}}, {"headings_1": {"content": "it", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "South Sub", "metadata": {"headings": [{"headings_0": {"content": "South Sub", "page": 51, "level": 3}}, {"headings_1": {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "page": 50, "level": 3}}], "page": 51, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the District \nRenovation There are no There PBS outputs, of OPD at clear \nare no indicators and Meus HCII performance clear targets were Kalapata sub indicators to \ntargets based on MDAs county measure to be which made it performance achieved difficult to customise for the District Renovation There are no There PBS outputs, of Doctor's clear \nare no indicators and House at performance clear targets were Kaabong indicators to targets based on MDAs Hospital measure to be which made it quarters, performance achieved difficult to Kaabong customise for Town the District Council \nAppendix 5 (a): Full implemented out-puts \nProgram Sub- PIAP (Program \nTotal Out- Total No Number of program Implementation put activities fully Action Plan) \nexpenditure in the out- implemented \n\u2018Appendix 5 (b): Partially Implemented out-puts \nes nme \nProgram Sub- PIAP progra (Program \nTotal Number Number No of No of Out-put of fully of fully partially activities m Implement expenditu impleme impleme impleme that ation \nre nted nted nted were not Action \nactivities activities activities impleme Plan) \nnted \n\u201c\\{1-DIGITAL 11010503- 300016- \nTRANSFORM Services ICT Services Parish 85,048,000 \nATION \nDevelop \nment \nModel \nOperatio \nns \n12-HUMAN Populatio 1203010513 000006- \n3 4 1 CAPITAL n Health, -Service planning 344,100,49 \nDEVELOPME Safety Delivery and 5 \nNT and Standards Budgetin \nManage disseminate g \nment d and services \nimplemente \nd. \n09- 03- 09020401- 000017- \n1 4 1 INTEGRATED Transpor Capacity of Infrastru 317,217,06 \nTRANSPORT t existing cture 5 \nINFRASTRUC Infrastru transport Develop \nTURE AND cture and infrastructur ment \nSERVICES Services e and and \nDevelop services Manage \nment increased. ment \n09- 03- 000017- 000017- 10 2 INTEGRATED Transpor Infrastructur Infrastru 231,903,75 \nTRANSPORT t e cture 2 \nINFRASTRUC Infrastru Developmen Develop \nTURE AND cture and t and ment \nSERVICES Services Managemen and \nDevelop t Manage \nment \nment \n12-HUMAN 02- 1203010501 320165- 7 3 2 2 CAPITAL Populatio -Basket of Primary 376,764,90 \nDEVELOPME n Health, 41 essential Health 0 \nNT Safety medicines care \nand availed. services \nManage", "metadata": {"headings": [{"headings_0": {"content": "South Sub", "page": 51, "level": 3}}, {"headings_1": {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "page": 50, "level": 3}}, [{"headings_0": {"content": "South Sub", "page": 51, "level": 3}}, {"headings_1": {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "page": 50, "level": 3}}], [{"headings_0": {"content": "South Sub", "page": 51, "level": 3}}, {"headings_1": {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "page": 50, "level": 3}}], [{"headings_0": {"content": "South Sub", "page": 51, "level": 3}}, {"headings_1": {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "page": 50, "level": 3}}], [{"headings_0": {"content": "South Sub", "page": 51, "level": 3}}, {"headings_1": {"content": "for it and for it MDAs and for it 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53, "level": 1}}, {"headings_1": {"content": "South Sub", "page": 51, "level": 3}}, [{"headings_0": {"content": "nel", "page": 53, "level": 1}}, {"headings_1": {"content": "South Sub", "page": 51, "level": 3}}]], "page": 53, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bere pore PSP", "metadata": {"headings": [{"headings_0": {"content": "Bere pore PSP", "page": 53, "level": 3}}, {"headings_1": {"content": "nel", "page": 53, "level": 1}}], "page": 53, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "n 834,978,873 834,978,873 834,978,873 834,919,741 59,132 L", "metadata": {"headings": [{"headings_0": {"content": "Bere pore PSP", "page": 53, "level": 3}}, {"headings_1": {"content": "nel", "page": 53, "level": 1}}], "page": 53, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", "metadata": {"headings": [{"headings_0": {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", "page": 53, "level": 3}}, {"headings_1": {"content": "Bere pore PSP", "page": 53, "level": 3}}], "page": 53, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "254,438,233 254,438,233 254,438,233 254,258,777 \nbodies 257,375,000 257,375,000 257,375,000 254,338,330 \nProduction \n34,691,712 and 484,681,848 86,400,000 571,081,848 571,081,847 536,390,136 \nMarketing \nHealth \n9,913,360 4,115,212,544 266,400,000 4,381,612,544 4,381,612,54 4,371,699,18 \n1 t 7 \n4 \n4 \nEducation \n440,216,425 4,783,165,760 806,312,316 5,589,478,076 5,589,478,07 5,149,261,65 \n6 \n1 \nEngineering 133,264,320 \n133,264,320 133,264,320 133,242,817 21,503 lemme om Isa jume 45,053,916 45,053,916 45,053,916 44,831,031 BEE [een at sum man \\| Resources 93,600,000 36,000,000 129,600,000 129,600,000 119,509,667 \nBased 265,057,882 265,057,882 265,057,882 256,072,675 \nServices \nTwos \\| aaa aa Tan FRE) 42,307,776 42,307,776 42,307,776 34,561,120 \nm \nAudit 14,669,712 14,669,712 14,669,712 13,198,220 \nTrade, \n2,573,067 Industry and 35,372,592 \n35,372,592 35,372,592 32,799,525 \n\u201a372, \nLocal \nDevelopment \nTotal 11,359,178,4 1,195,112, 12,554,290,7 12,554,290 12,035,082 519,207,898 56 316 72 \u201a771 \u201a874 \nAppendix 7: Fairness in the distribution of projects \nSub County District Sub- Variance/ Ranking Amount %age of average county Need of need allocated to amount rate(%) Water \nthe Sub \nallocated to coverage County the Sub rate(%) (UGX) County out \nAppendix 8: Functionality of projects Appendix 8 (a): Existing water facilities \nType of Sub County No of \nNo of \nNo of Non- Total No water oa Villages Functional functional of facility \nBoreholes Boreholes boreholes", "metadata": {"headings": [{"headings_0": {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", 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{"headings_1": {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", "page": 53, "level": 3}}, [{"headings_0": {"content": "fies eae", "page": 54, "level": 1}}, {"headings_1": {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", "page": 53, "level": 3}}], [{"headings_0": {"content": "fies eae", "page": 54, "level": 1}}, {"headings_1": {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", "page": 53, "level": 3}}], [{"headings_0": {"content": "fies eae", "page": 54, "level": 1}}, {"headings_1": {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", "page": 53, "level": 3}}], [{"headings_0": {"content": "fies eae", "page": 54, "level": 1}}, {"headings_1": {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", "page": 53, "level": 3}}], [{"headings_0": {"content": "fies eae", "page": 54, "level": 1}}, {"headings_1": {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", "page": 53, "level": 3}}]], "page": 54, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "an A oO BEER", "metadata": {"headings": [{"headings_0": {"content": "an A oO BEER", "page": 54, "level": 1}}, {"headings_1": {"content": "fies eae", "page": 54, "level": 1}}], "page": 54, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[ome ae N oO eee AN > I oO oO r w N jean [se \\| Ww Ww oO m oO r \nendix 8 (b): Newly constructed water facilities \nWater \nActual Number of Number of No. of Audit Remarks Projects/ facilities Expenditure sites sites visited Functional", "metadata": {"headings": [{"headings_0": {"content": "an A oO BEER", "page": 54, "level": 1}}, {"headings_1": {"content": "fies eae", "page": 54, "level": 1}}, [{"headings_0": {"content": "an A oO BEER", "page": 54, "level": 1}}, {"headings_1": {"content": "fies eae", "page": 54, "level": 1}}], [{"headings_0": {"content": "an A oO BEER", "page": 54, "level": 1}}, {"headings_1": {"content": "fies eae", "page": 54, "level": 1}}]], "page": 54, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sites", "metadata": {"headings": [{"headings_0": {"content": "sites", "page": 54, "level": 1}}, {"headings_1": {"content": "an A oO BEER", "page": 54, "level": 1}}], "page": 54, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Deep Boreholes drilling \u201c191, 678, 600 \nWere complete with \nContractor: Council Kaabong Equipment irrigation install \nTown irrigation install Value \n23,496,278 UGX, amount: Contract", "metadata": {"headings": [{"headings_0": {"content": "sites", "page": 54, "level": 1}}, {"headings_1": {"content": "an A oO BEER", "page": 54, "level": 1}}, [{"headings_0": {"content": "sites", "page": 54, "level": 1}}, {"headings_1": {"content": "an A oO BEER", "page": 54, "level": 1}}], [{"headings_0": {"content": "sites", "page": 54, "level": 1}}, {"headings_1": {"content": "an A oO BEER", "page": 54, "level": 1}}]], "page": 54, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Reference: Procurement Services General Fadaisy Contractor: Sub-county Kaabong equipment", "metadata": {"headings": [{"headings_0": {"content": "Reference: Procurement Services General Fadaisy Contractor: Sub-county Kaabong equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "sites", "page": 54, "level": 1}}], "page": 56, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in\\| \nof", "metadata": {"headings": [{"headings_0": {"content": "Reference: Procurement Services General Fadaisy Contractor: Sub-county Kaabong equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "sites", "page": 54, "level": 1}}, [{"headings_0": {"content": "Reference: Procurement Services General Fadaisy Contractor: Sub-county Kaabong equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "sites", "page": 54, "level": 1}}]], "page": 56, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "East", "metadata": {"headings": [{"headings_0": {"content": "East", "page": 56, "level": 4}}, {"headings_1": {"content": "Reference: Procurement Services General Fadaisy Contractor: Sub-county Kaabong equipment", "page": 56, "level": 1}}], "page": 56, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}], "page": 56, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in \n. \nmade. the done installation Delivery been \u00b0 \nbeen to issued Completion The \u00b0 supplier Payments had functioning, \nand certificate and \nmade. the and \nto issued completion The done installation", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}, [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}], [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}], [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}], [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}], [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}]], "page": 56, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "had Supplier and certificate where Training Size Visit Date", "metadata": {"headings": [{"headings_0": {"content": "had Supplier and certificate where Training Size Visit Date", "page": 56, "level": 4}}, {"headings_1": {"content": "equipment", "page": 56, "level": 1}}], "page": 56, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "had been of been and", "metadata": {"headings": [{"headings_0": {"content": "had Supplier and certificate where Training Size Visit Date", "page": 56, "level": 4}}, {"headings_1": {"content": "equipment", "page": 56, "level": 1}}], "page": 56, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "metadata": {"headings": [{"headings_0": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}, {"headings_1": {"content": "had Supplier and certificate where Training Size Visit Date", "page": 56, "level": 4}}], "page": 56, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Diez of and farm:", "metadata": {"headings": [{"headings_0": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}, {"headings_1": {"content": "had Supplier and certificate where Training Size Visit Date", "page": 56, "level": 4}}], "page": 56, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "had been been", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of 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{"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}]], "page": 56, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "71. au ban", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], "page": 58, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nSACCO \nfunded \nKotome PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n7 Kangios PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKajiir PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \nLoteleit PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nNarogos PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n11 Lochokei PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nMorunyang PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n3 Lolelia PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \nKaimese PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nMorukinei PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLokiyekes PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n7 Leeny PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \nMuledo PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nNakatapan PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLotim PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \n1 Kosui PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \nKaloboki PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nMorukori PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKakutatom PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}, [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}]], "page": 58, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 100,000,000 100,000;000 \n~The \u2014-SACCO \u2014-was--fuliy-", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], "page": 59, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SACCO \nfunded \nKasimeri PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLocherep PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLotanit PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKapalu PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLokinene PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n37 Kalongor PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLosogolo PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCOPDM SACCO funded \nMorulem PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLokolia PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKomuria PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLoputuk PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n(eal Biafra PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \n= Pajar PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \nCampSwahili PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKomuria East PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n47 KapilanBar East 100,000,000 100,000,000 \nThe SACCO was fully \nPDM SACCO funded \nKapilanBar West 100,000,000 100,000,000 \nThe SACCO was fully \nPDM SACCO funded \nCentral PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLokerui Centre 100,000,000 100,000,000 \nThe SACCO was fully \nPDM SACCO funded \n57 Kakamar-PDM.....-\\|.-..100,000,000-..... --100,000,000 \u2014", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}, [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}]], "page": 59, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- was. fully", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], "page": 60, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SACCO \nfunded \nLomil Mil PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKite-Lore PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nMeus PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \n1 Morunyang PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKurao PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \nMoroto PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nNapeta Kori PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKachemchem PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKalapata PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \na N Nabonyia PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKamion PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKokosowa PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nNS \u00b0o Nawadou PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n1 Lobatou PDM 100,000,000 100,000,000 \nThe SACCO was fully \nj \nSACCO \nfunded \n2 Lemugete PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n3 Narengepak PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nN a Narionomor PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nN u Lokarengat PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nN a Narube PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nTeregu-PDM \u2014\u2014-100;,000,000 > -t69;006;800 \u2014 \nThe--SACCO \u2014-was\u2014fully SACCO \nfunded \nKathile PDM 100,000,000 100,000,000 \nThe SACCO was fully SACCO \nfunded \nAppendix 10 (b): Under release of PRF to PDM SACCO \nName of Expected PRF Actual PRF Variance (UGX.) SACCO \n(UGX.) \nLopedo/Teuso 100,000,000 \"75,000,000 25,000,000 SACCO was underfunded Lodiko PDM \nby UGX. 25000000 \nSACCO \nAppendix 11: Disbursement of Parish Revolving Fund \nVote Parish PDM Total PRF Total %age Namie Name SACCO received een disburse Name (2021/2022 (Loans) \n&", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}, [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}]], "page": 60, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], "page": 61, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "KAABONG Sakatan Sakatan 111,417,337 \nNo funds \nDLG Ward PDM SACCO \ndisbursed by 30th June 2023 \nKAABONG Kotome Kotome 111,417,337 \nNo funds \nDLG Ward PDM SACCO \ndisbursed by 30th June 2024 KAABONG \\| Lopedo/ Lopedo/ 75,000,000 \nNo funds \nDLG Teuso Ward Teuso PDM \ndisbursed by 30th SACCO June 2025 KAABONG Kangios Kangios 111,417,337 \nNo funds \nDLG Ward PDM SACCO \ndisbursed by 30th June 2026 KAABONG Komuria Komuria 111,417,337 \nNo funds \nDLG West Ward PDM SACCO \ndisbursed by 30th June 2027 \nAppendix 12: Existence of Functional PDM HLG core implementation teams \nDoes the membership of Were the HLG core \nquarterly \nDo the performance reports show evidence that the HLG core team is implementation team performance performing their roles? \ninclude those stipulated reports \nin the guidelines? prepared? \n(Includes District Production \nOfficer (DPO), District \nCommercial Officer (DCO), \nDistrict Planner and District \nCommunity Development \nOfficer (DCDO \nA Mobilization \u201cand sensitization % \u2018the various stakeholders at all levels including communities; \n\\* Support the continuous formation of PDM \nenterprise groups; \n\\* Training of the PDM enterprise groups and \nSACCOs; \n\\* Continuous data collection at household \nand community levels \nN/A \nThe HLG core Implementation team is in place, but these only met once during the financial year under review. They do not meet regularly and only one quarterly report was availed to the auditor to this effect. \nAppendix 13: Functionality of the Parish Development Committees (PDC \nDoes the Were Did the PDC Did the PDC \nHow members quarterly prepare parish prepare parish \nmuch hip of the meetings priorities and 5 year plan as \nfunding Parish held? action plans for stipulated \nwas Develop the FY Annex 2 receive ment \n2022/2023 as structure of \nd for committe per Annex 1 the parish the e (PDC) \nformat of parish plan of the \nPDC include priorities of the Governance activiti those Governance and and es? ? \nstipulate Administration Administration \ndin the pillar pillar \nguideline operational operational \nSakatan \\| YEE \\| YES,30UT PDM OF4 SACCO MEETINGS \nYES, 3 OUT OF 4 MEETINGS \nmanual, Feb. manual, Feb.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}, [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}]], "page": 61, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022? 2022?", "metadata": {"headings": [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], "page": 62, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n750,000 Held 3 out of 4 quarterly meetings, did not prepare 5 year plans \nHeld 3 out of 4 quarterly meetings, did not prepare 5 year plans \nYES; 3-OUT OF 4 \nMEETINGS \nCentral YES, 3 OUT PDM OF 4 \nSACCO MEETINGS \nPe 750,000 Held -3-out-of 4 quarterly meetings, did not prepare 5 year plans \n5 Held 3 out of 4 quarterly meetings, did not prepare 5 year plans \nYES, 3 OUT Ben i Held 3 out of 4 \nOF 4 \nquarterly meetings, did MEETINGS \nnot prepare 5 year plans \nYES, 3 OUT PoP 5 Held 3 out of 4 \nOF 4 \nquarterly meetings, did MEETINGS \nnot prepare 5 year plans \n00 \nAppendix 14: Failure by PDM SACCOs to hold General Meetings \nVote Paris Date Date Wasa Was Was Are Nam h certifi GM leader the traini \nthe Nam cate was ship vettin ng \ne of held vettin g (topic signa regist (Shoul g criteri al tories ration dbe comm on subje \nwas within ittee follow cts) \nissue one electe ing of the the d month d and the PDM \nBank from inaug PDM SACC \nthe urate SACC oO Acco \ndate d oO mem \nof (Yes/ byela bers issue No) ws under of establ taken \ncertifi ished? durin \ncate g the of \nmeeti \nregistr \nng \nA \n7", "metadata": {"headings": [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}, [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}]], "page": 62, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "endix", "metadata": {"headings": [{"headings_0": {"content": "endix", "page": 64, "level": 1}}, {"headings_1": {"content": "2022? 2022?", "page": 62, "level": 3}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "G BON KAA DLG G BON KAA DLG G BON KAA \nWard al Centr Ward Biafra Ward uk Loput", "metadata": {"headings": [{"headings_0": {"content": "endix", "page": 64, "level": 1}}, {"headings_1": {"content": "2022? 2022?", "page": 62, "level": 3}}, [{"headings_0": {"content": "endix", "page": 64, "level": 1}}, {"headings_1": {"content": "2022? 2022?", "page": 62, "level": 3}}]], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "15:", "metadata": {"headings": [{"headings_0": {"content": "15:", "page": 64, "level": 4}}, {"headings_1": {"content": "endix", "page": 64, "level": 1}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee committ ory Supervis \nNon O SACC i swahil Camp O SACC PDM Biafra", "metadata": {"headings": [{"headings_0": {"content": "15:", "page": 64, "level": 4}}, {"headings_1": {"content": "endix", "page": 64, "level": 1}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "PDM", "page": 64, "level": 4}}, {"headings_1": {"content": "15:", "page": 64, "level": 4}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Committe Executive functionali 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/", "metadata": {"headings": [{"headings_0": {"content": "e Committe Executive functionali 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM", "page": 64, "level": 4}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "metadata": {"headings": [{"headings_0": {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "page": 64, "level": 2}}, {"headings_1": {"content": "e Committe Executive functionali 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/", "page": 64, "level": 1}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "YES YES YES YES YES YES YES \nee committ Sub Loan of", "metadata": {"headings": [{"headings_0": {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "page": 64, "level": 2}}, {"headings_1": {"content": "e Committe Executive functionali 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/", "page": 64, "level": 1}}, [{"headings_0": {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "page": 64, "level": 2}}, {"headings_1": {"content": "e Committe Executive functionali 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/", "page": 64, "level": 1}}]], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO 2022 28/11/ 2022 30/11/ 2022 29/11/ 2022 28/11/ 2022 28/11/ ed indicat Not 2022 01/12/ 2022 30/11/--}-.20/06", "metadata": {"headings": [{"headings_0": {"content": "SACCO 2022 28/11/ 2022 30/11/ 2022 29/11/ 2022 28/11/ 2022 28/11/ ed indicat Not 2022 01/12/ 2022 30/11/--}-.20/06", "page": 64, "level": 2}}, {"headings_1": {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "page": 64, "level": 2}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "61", "metadata": {"headings": [{"headings_0": {"content": "SACCO 2022 28/11/ 2022 30/11/ 2022 29/11/ 2022 28/11/ 2022 28/11/ ed indicat Not 2022 01/12/ 2022 30/11/--}-.20/06", "page": 64, "level": 2}}, {"headings_1": {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "page": 64, "level": 2}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e Committe n Productio /2022 30/06 /2022 /2022", "metadata": {"headings": [{"headings_0": {"content": "e Committe n Productio /2022 30/06 /2022 /2022", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO 2022 28/11/ 2022 30/11/ 2022 29/11/ 2022 28/11/ 2022 28/11/ ed indicat Not 2022 01/12/ 2022 30/11/--}-.20/06", "page": 64, "level": 2}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sub", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 64, "level": 5}}, {"headings_1": {"content": "e Committe n Productio /2022 30/06 /2022 /2022", "page": 64, "level": 3}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "30/06 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2023", "metadata": {"headings": [{"headings_0": {"content": "30/06 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2023", "page": 64, "level": 3}}, {"headings_1": {"content": "sub", "page": 64, "level": 5}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "committees YES YES YES YES YES YES YES", "metadata": {"headings": [{"headings_0": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}, {"headings_1": {"content": "30/06 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2023", "page": 64, "level": 3}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NO NO NO NO NO NO NO", "metadata": {"headings": [{"headings_0": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}, {"headings_1": {"content": "30/06 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2023", "page": 64, "level": 3}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sub Yes Yes Yes Yes Yes Yes \ncommittees NO NO NO NO NO NO NO NO NO 2 \nYES YES YES YES YES YES \nLu. \nKl \nO CC SA M PD n ata Sak \nSs Ye s Ye Ss Ye Ss \\| Ss \\|\u00ae Ye Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}, [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}], [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}], [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}], [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}], [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}]], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes I ona rati ope Not or al ion", "metadata": {"headings": [{"headings_0": {"content": "Yes I ona rati ope Not or al ion", "page": 65, "level": 4}}, {"headings_1": {"content": "and", "page": 64, "level": 3}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ss \ns \\| \nSs Ye", "metadata": {"headings": [{"headings_0": {"content": "Yes I ona rati ope Not or al ion", "page": 65, "level": 4}}, {"headings_1": {"content": "and", "page": 64, "level": 3}}, [{"headings_0": {"content": "Yes I ona rati ope Not or al ion", "page": 65, "level": 4}}, {"headings_1": {"content": "and", "page": 64, "level": 3}}]], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes I ona rati ope Not or al ion", "page": 65, "level": 4}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ss Ye", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes I ona rati ope Not or al ion", "page": 65, "level": 4}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes", "page": 65, "level": 2}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "62 No No No", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes", "page": 65, "level": 2}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No No No", "metadata": {"headings": [{"headings_0": {"content": "No No No", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes", "page": 65, "level": 2}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; : ;", "metadata": {"headings": [{"headings_0": {"content": "; : ;", "page": 65, "level": 3}}, {"headings_1": {"content": "No No No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "functi d itute const os SACC 7 3 Only \nand of and of", "metadata": {"headings": [{"headings_0": {"content": "; : ;", "page": 65, "level": 3}}, {"headings_1": {"content": "No No No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oning functi d itute const Os SACC 7 3 Only", "metadata": {"headings": [{"headings_0": {"content": "oning functi d itute const Os SACC 7 3 Only", "page": 65, "level": 2}}, {"headings_1": {"content": "; : ;", "page": 65, "level": 3}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee oem lehnen \\| ee - \n\\| III Only Ss S Ss \n3 of 7; SACC OS const itute \nd and functi oning Y oO Yes Ye Yes Ye Yes No No No No No No No Only 3 of \n7 SACC OS const itute \nd and functi \nY oO Yes Ye Yes Ye Yes No No No No \nY oO Yes Ye Yes Ye Yes No No No No No \nIs the SACCO Remarks registered \nunder \nMicrofinance \nInstitutions \n7-\\|-KAABONG-DLG~\\|-Lopedo/ Teuso Parish ~\\}~Lopedo/ Teuso PDM \nNot-registered-and- applied \nSACCO \nfor a licence \n4 KAABONG DLG Kangios Parish Kangios PDM SACCO No \nNot registered and applied \nfor a licence \nnn KAABONG DLG Kajiir Parish \nKAABONG DLG Loteleit Parish \nKajiir PDM SACCO N o \nNot registered and applied \nfor a licence \nLoteleit PDM SACCO No \nNot registered and applied \nfor a licence \nee KAABONG DLG Narogos Parish Narogos PDM SACCO No \nNot registered and applied \nfor a licence \nKAABONG DLG Lochokei Parish Lochokei PDM SACCO No \nNot registered and applied \nfor a licence \nKAABONG DLG Morunyang Parish Morunyang PDM \nNot registered and applied \n\\| KAABONG DLG Lolelia Parish \nKAABONG DLG \nSACCO \nfor a licence \nLolelia PDM SACCO No \nNot registered and applied \nfor a licence \nKaimese PDM SACCO \nNot registered and applied \nfor a licence \n16 KAABONG DLG Morukinei Parish Morukinei PDM No \nNot registered and applied \nSACCO \nfor a licence \n17 KAABONG DLG \\| Lokiyekes Parish Lokiyekes PDM No \nNot registered and applied \nSACCO \nfor a licence \nKAABONG DLG Leeny Parish Leeny PDM SACCO \nNot registered and applied \nfor a licence \nPe KAABONG DLG Muledo Parish Muledo PDM SACCO No \nNot registered and applied \nfor a licence \n\u00a3 BONG DLG Nakatapan Parish Nakatapan PDM \nNot registered and applied \nSACCO \nfor a licence \nKAABONG DLG Lotim Parish \nLotim PDM SACCO No \nNot registered and applied \nfor a licence", "metadata": {"headings": 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"page": 65, "level": 2}}, {"headings_1": {"content": "; : ;", "page": 65, "level": 3}}], [{"headings_0": {"content": "oning functi d itute const Os SACC 7 3 Only", "page": 65, "level": 2}}, {"headings_1": {"content": "; : ;", "page": 65, "level": 3}}], [{"headings_0": {"content": "oning functi d itute const Os SACC 7 3 Only", "page": 65, "level": 2}}, {"headings_1": {"content": "; : ;", "page": 65, "level": 3}}], [{"headings_0": {"content": "oning functi d itute const Os SACC 7 3 Only", "page": 65, "level": 2}}, {"headings_1": {"content": "; : ;", "page": 65, "level": 3}}], [{"headings_0": {"content": "oning functi d itute const Os SACC 7 3 Only", "page": 65, "level": 2}}, {"headings_1": {"content": "; : ;", "page": 65, "level": 3}}], [{"headings_0": {"content": "oning functi d itute const Os SACC 7 3 Only", "page": 65, "level": 2}}, {"headings_1": {"content": "; : ;", "page": 65, "level": 3}}], [{"headings_0": {"content": "oning functi d itute const Os SACC 7 3 Only", "page": 65, "level": 2}}, {"headings_1": {"content": "; : ;", "page": 65, "level": 3}}], [{"headings_0": {"content": "oning functi d itute const Os SACC 7 3 Only", "page": 65, "level": 2}}, {"headings_1": {"content": "; : ;", "page": 65, "level": 3}}]], "page": 66, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[= KAABONG DLG", "metadata": {"headings": [{"headings_0": {"content": "[= KAABONG DLG", "page": 67, "level": 1}}, {"headings_1": {"content": "oning functi d itute const Os SACC 7 3 Only", "page": 65, "level": 2}}], "page": 67, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}], "table_of_contents": []}