{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30 TH JUNE 2023 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}], [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 4}}]], "page": 1, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["DLG", "District Local Government"], ["GoU", "Government of Uganda"], ["IPPS", "Integrated Personnel and Payroll system"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LLG", "Lower Local Governments"], ["LR", "Local Revenue"], ["MoES", "Ministry of Education"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MoLG", "Ministry of Local Government"], ["NAA", "National Audit Act"], ["NTR", "Non-Tax Revenue"], ["OAG", "Office of the Auditor General"], ["PBS", "Program Budgeting System"], ["PDMS", "Payroll Deduction Management System"], ["PFMA", "Public Finance Management Act"], ["UgIFT", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["UGX", "Uganda Shilling"], ["PDMIS", "Parish Development Model Information System"], ["NPA", "National Planning Authority"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 4}}], "page": 3, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30 TH JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Alebtong District Local Government which comprise the Statement of Financial Position as at 30 th 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 Alebtong District Local Government for the year ended 30 th 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. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 4}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 4}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 4}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 4}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 4}}], [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}]], "page": 4, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\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. \nactivities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Alebtong District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.34,090,504,123 out of which UGX.33,248,464,555 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}, [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}]], "page": 4, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Details", "Budget UGX", "Warrants UGX", "% funding"], ["1", "Recurrent (Wage)", "18,723,384,981", "18,723,384,972", "100"], ["2", "Recurrent (Non-wage)", "8,573,087,186", "7,731,047,627", "90"], ["3", "Development", "6,794,031,956", "6,794,031,956", "100"], ["", "**Total**", "**34,090,504,123**", "**33,248,464,555**", "**98**"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], "page": 5, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Out of the total warrants of UGX.33,248,464,555 I reviewed the utilisation of warrants worth UGX.23,143,590,754 (70%) as summarised in the table below", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], "page": 5, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Details", "Actual expenditure (UGX)", "Cumulative Actual expenditure", "Cumulative % out of total warrants"], ["1", "Wage expenditure (Payroll audit/FS- audit)", "17,644,180,858", "17,644,180,858", "53"], ["2", "Theme area-PDM expenditure audited", "69,039,079", "17,713,219,937", "53"], ["3", "Focus projects area-Microscale irrigation", "192,180,208", "17,905,400,145", "54"], ["4", "Focus Formerly SFG area-Education grant -", "417,965,310", "18,323,365,455", "55"], ["5", "Focus area-UGIFT (Infrastructure)", "3,842,367,843", "22,165,733,298", "67"], ["6", "Focus area-Water development grant (Piped water, and Rural water and Sanitation grant)", "574,081,313", "22,739,814,611", "68"], ["7", "Outputs/activities under budget performance review (URF Road rehabilitation maintenance fund \u2022 DDEG projects", "403,776,143", "23,143,590,754", "70"], ["8", "**Total of the warrants audited**", "23,143,590,754", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], "page": 5, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], "page": 6, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Performance of Local Revenue**  According to the approved budget, the DLG to collect local revenue of UGX. 362,132,000 however; by the end of the year, only UGX. 196,410,010 had been collected representing 54% performance. The summary is in the table below and the details are in **appendix 1 (a).** Approved budget Actual Collections Variance 88,399,000 99,093,710 -10,694,710 273,733,000 97,316,300 176,416,700 362,132,000 196,410,010 165,721,990 Source Tax Revenues Non-Tax Revenues Total N o collection of Local revenue denied the entity resources for implementation of the following planned activities. **Appendix 1 (a)i** **refers**  Overall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. Accounting Officer explained that under collection of Local Revenue was due to creation of Town Councils that reduced actual collection of revenue for the District. **Revenue Performance** Under The", "advised the Accounting Officer to look into other revenue sources to support the District budget. I"], ["**1.2**", "**Performance of GOU warrant**  The DLG had an approved budget of UGX. 33,728,372,123 to implement the various programmes, out of which UGX. 32,986,166,459 was warranted resulting in a shortfall of UGX.742,205,664 representing 98% performance. performance of warrants for each of the programmes is shown in Agro-Industrialization 1,064,242,377 1,064,242,377 100 % 100 % 162,443,323  162,443,323 386,911,928 356,411,928 92% 1,291,509,026 25,349,378,577 1,291,509,026 100 % 24,908,791,592 98% 1,192,037,559 1,135,036,961 95% 271,590,885 271,590,876 100 % 77,477,265 3,932,781,183 77,477,265 100 % 3,718,663,111 95% **33,728,372,123 32,986,166,459** 98% the table below; Programme Community Mobilization And Mindset Change Development Plan Implementation Governance And Security  Human Capital Development Integrated Transport Infrastructure And Services  Natural Resources, Environment, Climate Change, Land And Water Management Private Sector Development  Public Sector Transformation **Grand Total** The", "I advised the Accounting Officer to roll over the affected activities for implementation during  the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], "page": 6, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_10"], "type": "table"}}, {"content": [["**No** Observation**", "**Recommendation**"], ["The UGX.742,205,664 that was not warranted was meant for the following activities which were either partially or not implemented at all as shown in **appendix 1 (b).** As a result of failure to warrant the budgeted funds, the district could not implement the following; \uf0b7 \uf0b7 Allowances for various activities such as workshops and trainings  Payment for gratuity to retired staff Accounting Officer explained that budget cuts by MOFPED affected the performance of GOU warrants The", ""], ["**Utilization of Warrants**  Out of the total warrants of UGX.33,248,464,555 availed during the year, UGX.31,342,066,999 was utilized by the entity resulting in un- utilized warrants of UGX.1,906,397,556 representing utilization of 95% as shown in the table below; **Programme Name** Agro-Industrialization  1,064,242,377 **Warrant (Ugx)** **Payments**  **(Ugx)**  1,063,159,133 100 % 162,443,323 160,829,235 99% 385,715,937 375,896,450 97% 1,502,128,113 1,493,903,950 99% 24,908,791,592 23,543,636,454 95% 1,135,036,961 1,104,873,350 97% 271,590,876 271,170,718 100 % 77,477,265 77,477,265 100 % 3,251,120,444 87% 33,248,464,555 31,342,066,999 94% 3,741,038,111 Community Mobilization And Mindset Change Development Plan Implementation  Governance And Security Human Capital Development Integrated Transport Infrastructure And Services Natural Resources, Environment, Climate Change, Land And Water Management  Private Sector Development Public Sector Transformation Grand Total warrants that were not utilized were meant for the following key activities that were partially or not implemented at all as shown in **appendix 1 (c)** a result of failure to utilise warrants; \uf0b7 Allowances paid for various District activities. \uf0b7 General staff salaries  \uf0b7 Completion of Upgrade of Adwir HCII Accounting Officer explained that this consisted of UGIFT fund for upgrade of Adwir HC of UGX. 617,000,000 of which the contractor had delayed to start work and wage **1.3** The As The", "I advised the Accounting Officer to request for revoting the UGIFT funds. In addition the  Accounting Officer  should closely supervise and monitor the construction of the UgIFT projects to ensure  timely service delivery."], ["**1.4** Lack of appropriate performance indicators and targets in the** **work plans**  Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance Part", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], "page": 7, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": [["**No** Observation**", "**Recommendation**"], ["reviewed the approved work plan and sampled 6 outputs with a total of 78 activities. I noted the following; \uf0b7 6 outputs with 78 activities had clear performance indicators and targets. As summarised in the table below No. of outpu ts sampl ed **showing performance indicators and targets** Categ No. of Expenditure ory of Activities Amount output with (UGX) Bn s  clear  performa  nce  indicator  s  targets No of activit ies in the outpu ts and No of activitie s without clear perfor mance indicato rs and targets 6 78 78 0 % Quantifica tion  of outputs 5,430,370,8 22 Fully  100% quantifi  ed  outputs  **Total** 6 78 78 0 5,430,370,8  22 100% I should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. **Table**", ""], ["I assessed the implementation of Six (06) outputs with Seventy- eighty (78) activities worth UGX. 5,430,370,822 that were fully quantified and noted that; \uf0b7 Four (04) output with forty-nine (49) activities and expenditure worth UGX. 4,438,454,199 were fully implemented. \uf0b7 One (01) output with 13 activities worth UGX. 574,081,313 was partially implemented. Out of 13 activities, the entity fully implemented 12 activities; one (01) activity was partially implemented. \uf0b7 One (01) output with 16 activities worth UGX. 417,965,310 was fully (01) activity was not not implemented. Out of 16 activities, the entity implemented 15 activities; one  implemented. **showing performance indicators and targets** Categor  y  of  outputs Expenditure Amount (UGX) No. of outpu ts asses sed No of activit ies in the outpu ts No. of Activities fully impleme nted No of activi ties not imple ment ed No of  activit  ies  partial  ly  imple  mente  d  4 49 49 0 0 4,438,454,199 1 13 12 1 0 574,081,313 Fully impleme nted outputs Partially impleme nted outputs **1.5** Implementation of outputs** **Table**", "advised the Accounting Officer to closely monitor and supervise the implementation of UgIFT projects to ensure  prompt service delivery I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], "page": 8, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["**No** Observation**", null, null, null, null, null, null, null, "**Recommendation**"], ["", "", "1", "16", "15", "0", "1", "417,965,310", ""], [null, "impleme", null, null, null, null, null, null, null], [null, "nted", null, null, null, null, null, null, null], [null, "outputs", null, null, null, null, null, null, null], [null, "Total 6 78 76 1 1 5,430,400,822", null, null, null, null, null, null, null], [null, "of planned activities implies that the expected services to the beneficiary communities were not attained. example, the municipality did not implement or partially implemented the following planned activities.  1\\. Renovation of Amugu Quran P/S.  2\\. Construction of 5 stance pit latrine at Adwir sub county. Accounting Officer explained that delays from the contractors the reason for the un implementation of these activities.  to **Appendix 1 (d)** for details Partial/Non-implementation", null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], "page": 9, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "Not \nFor \nThe was Refer \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund \nI sampled two (02) out of three (03) activities with a total expenditure of UGX. 332,590,389. Inspections were carried out on 14 th December 2023. There were no significant findings to report. \n1.7.2 The service delivery under focus areas \nI sampled Sixteen (16) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX. 1,962,767,048 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.", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], [{"headings_0": {"content": "Delivery of Services from Implemented Activities", "page": 9, "level": 4}}], [{"headings_0": {"content": "Delivery of Services from Implemented Activities", "page": 9, "level": 4}}], [{"headings_0": {"content": "Delivery of Services from Implemented Activities", "page": 9, "level": 4}}], [{"headings_0": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}], [{"headings_0": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}], [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}], [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}]], "page": 9, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Education Development Grant", "Construction of 5 stance Drainable Toilet at Alebelebe PS  Toilet complete and in use. However- No handwashing in place (6.4)as per BOQ,no 140L PVC tank installed  installed (6.7),Soak pit was in place ,cracks around ramp for the disabled gutters facility No thus denying can affect the longevity of the latrine  intended beneficiaries the sanitation services expected. the This", "I advised the Accounting Officer to engage the Contractor so that the defects are fixed and PVC tank installed in the liability period."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}], "page": 9, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nAlebtong DLG had a wage budget of UGX. 18,723,384,981, out of which UGX. 17,644,180,858 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}], [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}]], "page": 10, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget**  The DLG had an approved wage budget of UGX.16,454,179,690, and obtained supplementary funding of UGX.2,269,205,291 resulting into a revised wage budget of UGX.18,723,384,972 which was all warranted resulting of the total warrants, UGX.17,644,180,858 was utilized by the DLG  in un-utilized warrants of UGX.1,079,204,114 representing utilization of 94% as summarized in the table below and detailed in **Appendix 2.** Supple mentar y UGX. Bn Approv  ed  Budget  UGX.  Bn  16.454 2.269 Revised Budget UGX.  Bn Warran ts UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn 18.723 18.723 17.644 1.079 the analysis, I noted that; \uf0b7 The supplementary funding of UGX. 1,079,204,114 was not utilized Accounting Officer attributed it to the failure to obtain clearance for new recruitment from Ministry of Public service. Out From The", "advised  the Accounting Officer to liaise with MoPS and MoFPED to ensure that clearance for these critical positions is obtained and recruitment carried out  the warranted funds are fully utilised. so that I"], ["**2.2**", "**Validation of employees on the entity payroll**  The District had 1645 employees on the IPPS payroll of which 1568 (95%) were fully verified, none were partially verified, 02 (0.1%) not verified, and 75 (4.9%) did not show up. addition, 06 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. following observations were made; A total of 1568(95%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of 02 (0.1%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.  c)  A total of 75 (4.9%) employees on the payroll did not appear for In The a) b)", "advised  the Accounting Officer to always liaise with the relevant stakeholders to ensure prompt updates of the payroll going  A follow-up  the affected staff should immediately be made by management so as to have them access the payroll. forward. of I"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}], "page": 10, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["", "the validation and were categorised as follows; i. ii. 41 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  34 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. Six (06) 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. The Accounting Officer should initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations. d)", ""], ["**2.3**", "**Inconsistencies in Employee Details**  A total of 267 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual. information undermines the integrity of the District\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. Accounting Officer acknowledged the observation and pledged to implement the audit recommendation. Inconsistent The", "I advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated and brought to the attention of the Ministry  Public Service within a specified timeline for appropriate action. of"], ["**2.4**", "**Delayed deletion of employees from the payroll**  I noted that UGX. 29,435,832 was paid to 20 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. Accounting Officer acknowledged the observation and explained that recoveries had been made from Okello Siddy Akao and others were ongoing. The", "initiate The  Accounting Officer should initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should  a process of transfer of salary payment to their  duty stations. new"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}], "page": 11, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "the validation and were categorised as follows; i. ii. 41 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  34 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. Six (06) 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. The Accounting Officer should initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations. d)", ""], ["**2.3**", "**Inconsistencies in Employee Details**  A total of 267 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual. information undermines the integrity of the District\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. Accounting Officer acknowledged the observation and pledged to implement the audit recommendation. Inconsistent The", "I advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated and brought to the attention of the Ministry  Public Service within a specified timeline for appropriate action. of"], ["**2.4**", "**Delayed deletion of employees from the payroll**  I noted that UGX. 29,435,832 was paid to 20 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. Accounting Officer acknowledged the observation and explained that recoveries had been made from Okello Siddy Akao and others were ongoing. The", "initiate The  Accounting Officer should initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should  a process of transfer of salary payment to their  duty stations. new"], ["**2.5**", "Out of 139 approved positions, a total of 96 positions were filled leaving a gap of 43 vacant positions.  The entity did not have an approved and costed staff establishment for primary, secondary and tertiary institutions while the staff structure for health facilities issued by Ministry of Health was not incorporated into the district approved structure. i. ii. of the establishment revealed; Accounting Officer explained that the staff structures and ceiling for Primary, Secondary and Tertiary were determined at Ministry of Education level. He further stated that management had taken note of the audit observation and would engage with MoES and MoPs on the appropriate way forward. **Review of the DLG Staff Establishment** Review The", "I  the Accounting Officer to engage  relevant stakeholders  to develop  and implement a costed staff structure for the District. advised advised  the Accounting Officer to liaise with Ministry of Public  to ensure the integration of the staff list into the IPPS/HCM to allow for easier Service I"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}], "page": 11, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "interface. I advised the Accounting Officer to continue engaging the District Service Commission, the Ministry of Public Service and MoFPED to have these positions filled. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. 5.0 Receivables Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that the Accounting Officer of a vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records, follow up and recovery of outstanding amounts, accounting and reporting. Included in the statement of financial position of the Financial Statements is UGX. 1,886,157,477 in respect of YLP & UWEP advances, accrued revenue and others. However, there was no evidence that management made any effort to enforce YLP and UWEP recoveries. There is a risk that these funds may become uncollectible leading to a financial loss to the entity. Receivables represent an idle asset that denies the Council the opportunities to utilize the funds to implement planned activities. Recommendation I advised the Accounting Officer to ensure recovery of the receivables from the various groups OTHER MATTER In addition to the matters", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}], [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 12, "level": 4}}], [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 12, "level": 4}}], [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 12, "level": 4}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}], [{"headings_0": {"content": "5.0 Receivables", "page": 13, "level": 4}}], [{"headings_0": {"content": "5.0 Receivables", "page": 13, "level": 4}}], [{"headings_0": {"content": "5.0 Receivables", "page": 13, "level": 4}}], [{"headings_0": {"content": "5.0 Receivables", "page": 13, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 4}}], [{"headings_0": {"content": "OTHER MATTER", "page": 13, "level": 4}}], [{"headings_0": {"content": "OTHER MATTER", "page": 13, "level": 4}}], [{"headings_0": {"content": "OTHER MATTER", "page": 13, "level": 4}}], [{"headings_0": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}], [{"headings_0": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}], [{"headings_0": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}]], "page": 12, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], ["1", "Rural Water and Sanitation Sub-Grant (traditional component)", "Construction of boreholes", "12", "14"], [null, null, "Rehabilitation of boreholes", "12", "14"], [null, null, "construction of 5 stances drainable latrine", "1", "1"], ["2", "Piped Water component) Sub-Grant (UgIFT", "Siting, Drilling and installation of two production wells", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"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 guidelines. \nThe following were my observations; \n5.1.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}], [{"headings_0": {"content": "5.1.1 Positive observations", "page": 14, "level": 4}}], [{"headings_0": {"content": "5.1.1 Positive observations", "page": 14, "level": 4}}]], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that 4 out of 4 (100%) projects in the approved work plan were in the indicative list of capital investments\n- A review of documents revealed that the entity only undertook desk and field appraisals for 4 out of 4 (100%) of the projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget.Mm\n- I reviewed project files and noted that there were no piped water systems constructed in the district to warrant design approval by the Ministry of Water and Environment.\n- A review of payment vouchers revealed that all expenditure was accounted for.\n- I reviewed the fourth quarter/Annual report and noted no inaccuracies.\n- I noted that the district had water quality testing kits and carried out water quality testing.\n- My review of procurement records and delivery notes revealed that, only 256 out of the 256 (100%) pipes bought for borehole works were stainless steel/u- PVC.", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Positive observations", "page": 14, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n5.1.3 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:", "metadata": {"headings": [{"headings_0": {"content": "5.1.2 Areas of Improvement", "page": 14, "level": 4}}, [{"headings_0": {"content": "5.1.2 Areas of Improvement", "page": 14, "level": 4}}], [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}], [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}]], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- The proposed investments are derived from the approved LG Development Plan.\n- prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component),\n- provides an indicative list of capital investments and other development activities to be funded.\n- 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.", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- All Four (4) projects in the water grant work plan were not in the approved five- year development plan.\n- In addition, the District allocated 50% to new capital development instead of a minimum of 85% leading to under allocation by UGX.53,052,230 (35%). Subsequently, rehabilitation of water facilities was over allocated by UGX.53,052,230 (35%) under the piped water sub-grant (PWSG) (UgIFT component). Details are in Appendix3 (a)", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 1 ongoing UGIFT projects (seed schools and health centre upgrades) had not been provided with water sources that were accessible by the local community. Details are in Appendix 3 (b)", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Failure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant objectives. \nThe Accounting Officer explained that Adwir Seed school had not been planned for but now it has been included in the budget for the subsequent year. \nRecommendation \nI advised the Accounting Officer to engage with the water department to ensure that utmost priority is given to UGIFT projects within the subsequent year. \n5.1.4 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that;", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}, [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 4}}], [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}], [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}]], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Training of water user committees as one of the eligible activities to be implemented.\n- All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.\n- All DLGs should have water quality testing kits.\n- DLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.\n- All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour.\n- All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes.", "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the implementation of the Grant activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Only 33 (2.67%) of the existing water sources were tested contrary to the standard requirement of 20%, while 11 (78.5%) of the new sources were tested contrary to the required standard of 100%. Furthermore, the water tests revealed that water in 20% of the existing water sources and 15% of the new water sources were not suitable for human consumption. This is shown in the table below", "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["SN", "Category", "of water sources Number", "Percentage required to be tested (a)", "Number tested", "Percentage actually tested  (b)", "Percentage untested (a \u2013 b)", "Percentage of tested water sources suitable human consumption. for"], ["1", "Existing projects", "1234", "20%", "33", "2.67", "17.33", "30"], ["2", "New projects", "14", "100%", "11", "78.5", "21.5", "0"]], "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "Failure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained 70% of the water sources tested were suitable for human consumption. However in future they would engage with Partners in water sector to do 100% testing coverage to ascertain suitability of water for human consumption. \nRecommendation \nI advised the Accounting Officer to always ensure that water quality tests are done in accordance with the standard requirements. \n5.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nAlebtong District budgeted and received UGX.4,462,014,948(100%) to the implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}, [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 4}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}]], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Activity", "Planned quantity", "Actual quantity"], ["1", "Construction of twin staff house at Abia HC III", "1", "1"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n5.2.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}, [{"headings_0": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}], [{"headings_0": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}]], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all UGIFT activities were budgeted for.\n- A review of expenditure vouchers revealed that the district deducted WHT from payments made to Contractors of UGIFT projects.\n- A review of expenditure vouchers revealed that all UGIFT Funds were properly accounted for with invoices, receipts, progress reports etc.\n- Physical inspections of one project implemented revealed that it was completed and was currently being utilized.\n- I noted the entity prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. The status reported in the monitoring reports was in line with what was observed during the audit inspection.", "metadata": {"headings": [{"headings_0": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption \nOut of the approved budget of UGX. 4,462,014,948, the district received UGX. 4,62,014,948(100%) resulting in no shortfall; Out of the received funds, UGX. 3,842,367,843(86%) was spent, thus leaving UGX. 619,647,105 unutilized. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}, [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}]], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["", "**(A)**", "**(B)**", "**(C)**", "**D=(A-B)**", "**E=(B-C)**"], ["**Capital development**", "4,462,014,948", "4,462,014,948", "3,842,367,843", "0", "619,647,105"], ["**Total**", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Details", "Approved budget (UGX)", "Warrants/ Release (UGX)", "Expenditure (UGX)", "Under funding (UGX)", "Under absorption"], "type": "table"}}, {"content": "Under absorption of released funds resulted in partial implementation of the following key activities;", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Upgrade of Adwir Health Center II", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "As a result, education and health services were delayed to the intended beneficiaries. The Accounting Officer explained that at the closure of the Financial Year, the Contractor did not do any work on site hence they did not pay. But works were now on going. \nRecommendation \nI advised the Accounting Officer to closely supervise and monitor progress by the contractor and ensure that the works are completed in the stipulated time. \n5.3 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. 417,965,310 for the construction of; one (1) classroom block at Abia Primary School, four (4) five (5) stance pit latrines at Anara, Abongdyang, Alebelebe, Awelokuricok, and supply of 3 seater desks to various primary schools.", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 4}}], [{"headings_0": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}], [{"headings_0": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}], [{"headings_0": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}]], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that Alebtong District does 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.\n- I noted that the District incorporated education development grants project activities totalling UGX.392,119,900 into the district plans and budgetary framework.\n- Out of UGX.417,965,310 released, UGX. 417,965,310 was spent by the time of audit, resulting in absorption of all funds provided for the grant.", "metadata": {"headings": [{"headings_0": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- I reviewed the annual approved work plans, budget and IFMS payment files and noted that the entity did not pay any amount to unapproved Projects/programs.\n- I did not find expenditure on activities outside approved Education Development grant work plan.\n- A review of the education development grants procurements revealed there was award of contracts to bidders who were the Best Evaluated Bidders\n- A review of the entity works plans, budgets and procurement records revealed that the entity did not spend any funds on ineligible activities contrary to the guidelines.\n- I observed that Project Management Committees and Procurement Committees of all Projects/programs for the 5 projects in the financial year under review sought guidance from the district specialists for contracts.\n- I noted that all five (5) Projects/programs, which could result in environment and social risks/impacts had contracts worth UGX.392,119,900 signed with a Special condition of contract clause.\n- I noted that all five (5) Projects/programs worth UGX.392,119,900 had evidence of appointment of contract managers.\n- I noted that there was no unsupported expenditure under education development grant.\n- I noted that all the five (5) Projects/programs worth UGX.392,119,900 were reviewed by the Internal auditor since there was evidence of audit of the projects in the internal audit reports.\n- I noted that payment certificates worth UGX.417,965,310 were reviewed and certified by the Internal Auditor.", "metadata": {"headings": [{"headings_0": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}], "page": 18, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.3.3 Review of Budgeting and allocation \na) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks.", "metadata": {"headings": [{"headings_0": {"content": "5.3.2 Areas of Improvement", "page": 18, "level": 4}}, [{"headings_0": {"content": "5.3.2 Areas of Improvement", "page": 18, "level": 4}}], [{"headings_0": {"content": "5.3.3 Review of Budgeting and allocation", "page": 18, "level": 4}}], [{"headings_0": {"content": "a) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts", "page": 18, "level": 4}}], [{"headings_0": {"content": "a) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts", "page": 18, "level": 4}}]], "page": 18, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Only two (2) out of four (4) Projects/programs worth UGX. 188,846,340 had evidence of screening for likely environmental and social impacts whereas the other 2 projects didn\u2019t as per details in appendix 4.\n- There were no environment and social management plans for the other 2 Projects/programs.", "metadata": {"headings": [{"headings_0": {"content": "a) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts", "page": 18, "level": 4}}], "page": 18, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting Officer attributed the anomaly to inadequate funds to do environmental and social impact screening for all the four (4) projects hence achieving output for only two. \nRecommendation \nI advise the Accounting Officer to ensure all projects are screened for the environmental and social impacts. The Accounting Officer should also ensure that environment and social management plans are developed, mitigation measures are prescribed and implemented. \nb) Budget 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 delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 100% to capital expenditure instead of the required minimum of 95% leading to over allocation by UGX. 20,898,266 (5%) while no amount of money was allocated for Investment service costs.", "metadata": {"headings": [{"headings_0": {"content": "a) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts", "page": 18, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 4}}], [{"headings_0": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}], [{"headings_0": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}], [{"headings_0": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}]], "page": 19, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "", "", "C=(A/B)", ""], ["Capital expenditure(A)", "417,965,310", "At least 95%", "100%", "Allocation inconsistent with guidelines"], ["Investment service costs(B)", "0", "More than zero but up to 5%", "0", "Allocation inconsistent with guidelines"], ["Total", "**417,965,310**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}], "page": 19, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Category", "Budget Amount", "Standard %age budget allocation as per guidelines", "%age budget allocation (C)", "Remarks"], "type": "table"}}, {"content": "Non-allocation of funds to Investment service costs such as developing bills of quantities, environment impact assessment, engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \n5.3.4 Inspection for service delivery under the Education Development Grant \nI sampled four (4) projects with a total expenditure of UGX. 261,414,305 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;", "metadata": {"headings": [{"headings_0": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}, [{"headings_0": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}], [{"headings_0": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}]], "page": 19, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Construction of 5 stances drainable Latrine at Alebelebe P/S **Contractor:** RICHDEN SERVICES (U) LTD **amount:** UGX 23,216,865 **paid to inspection** **date:**  UGX 20,895,179 2 **Contract** **Amount**", "Toilet complete and in use. However-No hand  washing facility in place (6.4) as per BOQ, no 140L PVC tank installed. No gutters installed (6.7), Soak pit was in place, cracks around ramp for the disabled Accounting  Officer acknowledged  the shortcoming  and promised to rectify the issue.", "", "to engage \uf0b7 I advise the Accounting Officer  the contractor and ensure that the missing facilities are fixed before retention money is paid."]], "metadata": {"headings": [{"headings_0": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}], "page": 20, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN Project", "Inspection Remarks", "Pictorial Evidence", "Recommendation(s)"], "type": "table"}}, {"content": "5.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation Programme in Alebtong 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. \nAlebtong District budgeted and received UGX.192,550,093(100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}, [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}], [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}]], "page": 20, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], ["1", "Capital Development (micro scale irrigation equipment)", "Installation of irrigation equipment", "0", "0"], ["2", "Complementary services", "Training of farmers", "400", "170"], [null, null, "Setting up demo farms", "3", "3"]], "metadata": {"headings": [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}], "page": 20, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "- Review of the expenditure vouchers revealed that the district spent Micro Scale Irrigation funds on eligible activities on mobilization, awareness, farm visits, demonstrations and farm field schools.\n- Out of the total program receipts of UGX.192,550,093, UGX.192,180,208 (99.8%) was utilized by the entity by the time of audit resulting into unspent", "metadata": {"headings": [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}], "page": 20, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "balance of UGX.369,885 (0.2%) which was an insignificant/immaterial figure. Hence almost all funds were utilized.", "metadata": {"headings": [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that the outputs for complementary activities were adequately quantified in the work plan\n- All payments under Micro-Scale Irrigation had sufficient supporting documents.", "metadata": {"headings": [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n5.4.2 Planning and Budget Performance 5.4.3 Planning \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "5.4.2 Areas of improvement", "page": 21, "level": 4}}, [{"headings_0": {"content": "5.4.2 Areas of improvement", "page": 21, "level": 4}}], [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}], [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}]], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).\n- The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.\n- The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools)", "metadata": {"headings": [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the planning procedures for the micro irrigation grant and observed the following; \nI noted that the District did not allocate any amount of money to capital development but allocated all the funds received to Complementary services, UGX 192,550,093(100%) as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}, [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}]], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Capital Development (micro scale irrigation equipment)", "75%", "0", "0", "0", "No allocation"], ["Complementary services", "25%", "100", "192,550,093", "75", "Over Allocation"], ["**Total**", "", "", "192,550,093", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Expenditure Items Main", "Threshold as per the guidelines (A)", "Actual percentage (budget) (B)", "Approved budget (UGX)", "Variance (A-B)", "Audit remark"], "type": "table"}}, {"content": "Recommendation \nI advised the Accounting Officer to always ensure that funds are allocated as per the grant guidelines. \n5.4.4 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 4}}], [{"headings_0": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], [{"headings_0": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}]], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- The District received UGX.192,550,093 out of UGX.192,550,093 budgeted (100%) resulting into no shortfall. Out of the funds received no amount of money was spent on capital developments while UGX. 192,550,093 (100%) on complementary activities.", "metadata": {"headings": [{"headings_0": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Out of the total program receipts of UGX.192,550,093, UGX.192,180,208 (99.8%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.369,885 (0.2%). Details are in the table below.", "metadata": {"headings": [{"headings_0": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [[null, "**A**", "**B**", "**C**", "**D= (B-C)**", "**(D/B)\\*100**"], ["Quarter one", "-", "0", "0", "", "0"], ["Quarter two", "-", "64,183,364", "29,760,514", "34,422,850", "46"], ["Quarter three", "-", "128,366,729", "75,641,598", "52,725,131", "59"], ["Quarter Four", "-", "0", "86,778,096", "-86,778,096", "0"], ["**Total**", "**192,550,093**", "**192,550,093**", "**192,180,208**", "**369,885**", "**99.8**"]], "metadata": {"headings": [{"headings_0": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Item", "Revised budget", "Warrants/ Release", "Total expenditure (as payment file) per", "Variance", "% absorption"], "type": "table"}}, {"content": "5.4.5 Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}]], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Farmer awareness rising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF.\n- The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems.\n- 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.\n- The supply and installation of equipment.\n- The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer.", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- A review of one (1) procurement for contracts worth UGX. 58,965,000 revealed that the district did not comply with the selection criteria for the lowest priced technically responsive bid. A review of the procurements undertaken revealed that the district did not comply with the selection criteria for the lowest priced technically responsive bid. Audit noted that the funds amounting to UGX. 58,965,000 was advanced to staff 28/6/2023 to directly procure and install demonstration equipment. Audit further noted that the contracts committee on their meeting held on 6/6/2023 under minute 04/CC/01/06/2023 approved force on account mechanism to supply and install equipment to 3 micro irrigation demo units at Amugu Agro Technical, Abia Seed school and Host farmer at Aloi Town Council.", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}], "page": 23, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}], "page": 23, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "Anen Consulting Engineers Limited", "Supply  and installation  of microscale irrigation systems  3 demonstration sites at", "58,965,000", "No, the district used direct procurement for the contract"]], "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}], "page": 23, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Contractor", "Activity", "CONTRACT AMOUNT", "Did the district comply with the selection criteria for the lowest priced technically responsive bid"], "type": "table"}}, {"content": "- The supplier did not offer training and technical support to farmers during the warranty period since equipment was only availed to host farmers.", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}], "page": 23, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "As a result of the shortcomings, this affected the purpose for which the funds were disbursed and led to poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that the Contracts Committee in a meeting held on 6/6/2023 under minute 04/CC/01/06/2023 approved force account mechanism to supply and install equipment to 3 micro irrigation demo units at Amugu Agro Technical, Abia Seed school and Host farmer at Aloi Town Council after the Contractors turned down the offer due to their inability and lack of experience in technical works involved. \nappears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Alebtong District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District\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. \nAUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}], [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}]], "page": 23, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}], "page": 24, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}], "page": 24, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}], "page": 25, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION The material findings in respect of the compliance criteria for the applicable subject matters are as follows; 5.5 Implementation Of The Parish Development Model The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. My previous year report on government\u2019s preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. It is against this background that I identified the Management of", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}, [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}], [{"headings_0": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 25, "level": 4}}], [{"headings_0": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 25, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 25, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 25, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 25, "level": 4}}], [{"headings_0": {"content": "Implementation Of The Parish Development Model", "page": 25, "level": 4}}], [{"headings_0": {"content": "Implementation Of The Parish Development Model", "page": 25, "level": 4}}], [{"headings_0": {"content": "Implementation Of The Parish Development Model", "page": 25, "level": 4}}], [{"headings_0": {"content": "Implementation Of The Parish Development Model", "page": 25, "level": 4}}], [{"headings_0": {"content": "5.5.1 Funding of PDM Activities in the District", "page": 26, "level": 4}}], [{"headings_0": {"content": "5.5.1 Funding of PDM Activities in the District", "page": 26, "level": 4}}], [{"headings_0": {"content": "5.5.2 Positive Observations", "page": 26, "level": 4}}], [{"headings_0": {"content": "5.5.2 Positive Observations", "page": 26, "level": 4}}]], "page": 25, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that MoFPED maintained a parish database of 69 Parishes as a basis for funding PDM SACCOs for the District and the 69 were funded.", "metadata": {"headings": [{"headings_0": {"content": "5.5.2 Positive Observations", "page": 26, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.5.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n5.5.4 Planning and Budget Performance \nI reviewed the Alebtong District approved work plan and budget for PDM activities and noted the following.", "metadata": {"headings": [{"headings_0": {"content": "5.5.3 Areas of Improvement", "page": 26, "level": 4}}, [{"headings_0": {"content": "5.5.3 Areas of Improvement", "page": 26, "level": 4}}], [{"headings_0": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}], [{"headings_0": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}]], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- I noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 69,039,079 out of which, UGX. 69,039,079. (100%) was received.\n- The HLG Core Implementation team was not fully constituted as per the guideline; the District did not prepare quarterly performance reports. Out of 4 quarterly performance reports, 4 were prepared; There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities; There was support for the continuous formation of PDM enterprise groups; There was training of the PDM enterprise groups and SACCOs, and there was continuous data collection at household and community levels.\n- PDCs were fully constituted whereby out of 10 PDM SACCOs.\n- 10 SACCOs did hold a general meeting and none of SACCOs held their first general meeting more than 1 month after their registration.\n- In all the 10 SACCOs, a leadership vetting committee was elected and inaugurated\n- In all the 10 PDM SACCOs did have training of the PDM SACCO members during the meeting.\n- All the ten (10) sampled PDM SACCOs did include the bank account opening resolution in the minutes\n- I noted that the 10 sampled PDM SACCOs with fully constituted Boards held regular Board meetings.", "metadata": {"headings": [{"headings_0": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The ten (10) sampled SACCOs did constitute the supervisory, executive committees as well as the Loan, Production,\n- Training of local experts was carried out\n- The ten (10) sampled PDM SACCOs were registered under the Cooperative Societies Act.\n- In the ten (10) PDM sampled SACCOs, none had irregularities in registration of PDM SACCOs.\n- 176 Enterprise groups in the 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).\n- I noted that the 10 sampled PDM SACCOs did have a PDM member registers/ updated PDM member registers contrary to the guidelines.\n- I noted that UGX. 100,000,000 was transferred to 10 out of the 10 sampled SACCOs with signed PRF financing agreements.\n- I noted that UGX. 100,000,000 was transferred to 10 out of the 10 sampled SACCOs with evidence of submission of attestation form to the Secretariat.\n- I noted that the 10 sampled parishes did carry out wealth ranking during identification of subsistence households.\n- All the 10 sampled PDM SACCOs opened bank accounts with Board resolutions.", "metadata": {"headings": [{"headings_0": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}], "page": 27, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.5.5 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the District. \nFailure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.", "metadata": {"headings": [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}, [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}], [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}], [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}]], "page": 27, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Out of UGX. 6,900,000,000 budgeted by MoFPED for funding of Alebtong District PDM SACOOs, a sum of UGX. 6,875,000,000 was disbursed to 69 PDM SACCOs, leaving 1 PDM SACCOs not funded to the tune of UGX. 25,000,000 as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The summary is presented in the table below and details are in Appendix 5.", "metadata": {"headings": [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Description", "No.  of SACCOs", "Expected amount", "Actual amount", "Variance", "Appendix"], ["1.", "SACCOs funded", "68", "6,800,000,000", "6,800,000,000", "-", "**Appendix 5 (a)**"], ["2.", "SACCOs over funded", "-", "-", "-", "-", "**-**"], ["3.", "SACCOs under funded", "1", "100,000,000", "75,000,000", "25,000,000", "**Appendix 5 (a)**"], ["4.", "SACCOs funded not", "-", "-", "-", "-", ""]], "metadata": {"headings": [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "Under release of PRF may lead to non-implementation of priority activities by the PDM SACCOs. This may also lead to underfunding of other SACCOs which will affect the achievement of PDM objectives. \nThe Accounting Officer explained that the matter of release of funds to SACCOs was under the control of MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n5.5.7 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX. 25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}, [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 4}}], [{"headings_0": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}], [{"headings_0": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}], [{"headings_0": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}]], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- No funds were disbursed to any of the SACCOs in the 1 st Quarter yet UGX. 1,725,000,000 was expected per quarter.\n- Only 68 out of the 69 SACCOs received PRF of UGX. 1,725,000,000. in the 2 nd Quarter.\n- Only 4 out of the 69 SACCOs received UGX. 100,000,000. in the 3 rd Quarter.\n- SACCOs received a sum of UGX. 5,075,000,000 instead of UGX. 1,725,000,000. quarterly disbursements in the 4 th Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby none of the SACCOs received all the disbursement for the previous quarters in the 4 th quarter. Appendix 5 (b) refers.", "metadata": {"headings": [{"headings_0": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}]], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I informed the Accounting Officer that the matter would be brought to the attention of MoFPED.\n- I advised the Accounting Officer to ensure that he fast tracks the releases of funds to the PDM SACCOs in the subsequent period.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.", "metadata": {"headings": [{"headings_0": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}, [{"headings_0": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}]], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- I noted that none of the PDM SACCOs in the District had disbursed funds out of the PRF received.\n- Furthermore, a comparison of the respective PDM SACCO bank statements with the disbursement schedules revealed that there was no PRF that could not be accounted for.", "metadata": {"headings": [{"headings_0": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that delay to disburse the PRF was because the PDMFIS and training of users in Alebtong District was not yet launched for use. The PDMFIS became effective in the month of June 2023 and disbursements started in the month July 2023 FY2023/24. \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}, [{"headings_0": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}]], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I informed the Accounting Officer that the matter would be brought to the attention of Ministry of Information, Communication & Technology.\n- I advised the Accounting Officer to fast track the disbursement of PRF to the enterprise groups in the subsequent period.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO).", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Parish Development Committee (PDC), which comprises 7 members of the community, 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.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Parish Development Committees (PDC)", "the 4 quarterly meetings.  Parish priorities and action plans for the FY 2022/2023 were prepared by 10 PDCs.  \uf0b7 Only 3 PDCs out of 10 prepared I reviewed the operations of the PDC in the 10 sampled PDM SACCOS, and noted the following;  \uf0b7 Out of 10 PDCs, only 3 held all \uf0b7 \uf0b7 quarterly performance reports. 10 PDCs received funding of UGX. 6,120,000 for the PDC activities. Accounting Officer noted the finding on the issue about the PDCs meeting for less than 4 Quarters. the issue of funding PDCs less than the standard amount of UGX. 100,000, the Accounting Officer explained that eight (08) PDCs each received UGX. 640,000 save for two (02) that each received UGX. 500,000 less UGX. 140,000 quarter 4 money that was not cleared in the System by MoFPED at On", "I advised the Accounting Officer to liaise with MoFPED to expedite the clearing process of the two (02) SACCOs. also advised the Accounting Officer encourage the PDCs to meet quarterly. I"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["", "closure of the Financial Year.", "", null], ["2.", "General Meetings by PDM SACCOs", "\uf0b7 The ten (10) sampled SACCOs held their first general meeting more than one (01) month after their registration. Officer did not respond on the issue. Accounting", "I advised the Accounting Officer to ensure that Annual General Meeting is held within  after registration. one (01)"], ["3.", "PDM SACCO Board", "\uf0b7 The members of the board did not fill in expression of interest forms prior to being elected board members. The Accounting Officer noted the issue.", "I advised the Accounting Officer to ensure that any newly elected PDM SACCO board member express his interest in a prescribed form."], ["4.", "SACCO  Sub Committees", "\uf0b7 Ten (10) sampled SACCOs did not have functional supervisory, executive committees as well as the Production, Marketing, Business Development services, Finance and investment sub Committees.  Failure to have Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. a functioning The Accounting Officer noted the issue.", "I advised the Accounting to liaise with PDM Secretariat about  subcommittees and  full functionality. the  ensure their"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 31, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "5.5.10 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2013 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}, [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}]], "page": 31, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.\n- The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.\n- The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift.", "metadata": {"headings": [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}], "page": 31, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1.", "Training of the ToTs and Core PDM Implementation  Teams at HLG level", "\uf0b7 The training of trainers was carried out on 10/11/2022 after funds were released to PDM SACCOs on 10/11/2022.  \uf0b7 None submission of the training report to the PDM National Coordinator. The failure to conduct specified trainings", "advised to I the Accounting Officer  PDM Secretariat about submission of report to National Coordinator. consult the"]], "metadata": {"headings": [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}], "page": 31, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature of training", "Observations", "Recommendation"], "type": "table"}}, {"content": "may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio- economic transformation aspirations. \nAccounting Officer explained that the consolidated report was prepared, however was not submitted. \n5.5.11 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}, [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}], [{"headings_0": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}], [{"headings_0": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}]], "page": 32, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.\n- A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.\n- The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.\n- A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.\n- The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO\n- The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.", "metadata": {"headings": [{"headings_0": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}], "page": 32, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["**1.**", "PDM the Money SACCOs Under Microfinance Institutions Lenders Act Licensing of", "All the ten (10) sampled PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in **Appendix 5 (c)** a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. Officer explained that the all PDM SACCOs in the PDM SACCOs in the District are under Probationary period and are allowed to operate under that arrangement as per the Microfinance Institutions and Money Lenders Act 2016 Section 36 sub section 39(a) and (b). As Accounting", "I advised the Accounting Officer to liaise with the PDM Secretariat for further guidance on this matter."]], "metadata": {"headings": [{"headings_0": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}], "page": 32, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature of registration", "Observations", "Recommendation"], "type": "table"}}, {"content": "Irregularities in registration of PDM SACCOs and enterprise Groups could lead to loss of PRF due to funding illegitimate, SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. \n5.5.12 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 th June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}, [{"headings_0": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}], [{"headings_0": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}]], "page": 33, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.\n- Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.\n- No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.\n- A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.\n- All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).\n- Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).\n- For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS).", "metadata": {"headings": [{"headings_0": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}], "page": 33, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1.", "Selection  and Implementation  of Prioritized/Flagship Projects", "\uf0b7 Eight (08) out of the ten (10) sampled parishes did not select any flagship projects contrary to the guidelines.  \uf0b7 Eight (08) out of the ten (10) sampled parishes selected flagship projects that were inconsistent with the LG selected priority commodities.  out  farmer enterprise/households  implemented projects that are not from the priority \uf0b7 57 of 176.", "I advised the Accounting Officer to liaise with MoLG to ensure in selecting  flagship projects. flexibility the"]], "metadata": {"headings": [{"headings_0": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}], "page": 33, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Activity", "Observations", "Recommendation"], "type": "table"}}, {"content": [["", "commodity list. Details are in **Appendix 5 (d).** Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. Officer explained that at the time of receiving the fund the season was not appropriate for the selected projects in some cases and that to save money, some beneficiaries implemented a different project. Accounting", "", null], ["2.", "Insurance Policy for Farming Enterprises", "\uf0b7 Noted that none of the PRF beneficiaries who carried out farming enterprises in 69 PDM SACCOs did obtain agricultural insurance policies from UAIS. Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. Officer did not provide his response on the issue. Accounting", "I advised the Accounting Officer to engage the PDM Secretariat  further guidance on this matter. for"]], "metadata": {"headings": [{"headings_0": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}], "page": 34, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Activity", "Observations", "Recommendation"], "type": "table"}}, {"content": "5.5.13 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \nNo inspection was carried out, in Alebtong since none of the PDM SACCOs disbursed funds to the households. \nAppendices. \nAppendix 1 (a): Performance of Local revenue", "metadata": {"headings": [{"headings_0": {"content": "5.5.13 Utilization of PRF at Household Level", "page": 34, "level": 4}}, [{"headings_0": {"content": "5.5.13 Utilization of PRF at Household Level", "page": 34, "level": 4}}], [{"headings_0": {"content": "5.5.13 Utilization of PRF at Household Level", "page": 34, "level": 4}}], [{"headings_0": {"content": "Appendices.", "page": 35, "level": 4}}], [{"headings_0": {"content": "Appendix 1 (a): Performance of Local revenue", "page": 35, "level": 1}}]], "page": 34, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["", "**Tax Revenues**", "", "", ""], ["", "Business licenses", "1,708,000", "0", "1,708,000"], ["", "Land Fees", "2,191,000", "824,000", "1,367,000"], ["", "Local Service Tax-Payable by Individuals", "84,500,000", "98,269,710", "-13,769,710"], ["", "**Non-Tax Revenues**", "0", "0", "0"], ["", "Sale of goods and services", "30,000,000", "11,153,825", "18,846,175"], ["", "Administrative fees and licenceses", "240,133,000", "84,866,975", "155,266,025"], ["", "Miscellaneous revenue", "3,600,000", "1,295,500", "2,304,500"], ["", "**Total Revenue**", "**362,132,000**", "**196,410,010**", "**165,721,990**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a): Performance of Local revenue", "page": 35, "level": 1}}], "page": 35, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["No", "Source", "Approved budget", "Actual Collections", "Variance"], "type": "table"}}, {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}], "page": 35, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["1", "24", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "1,008,000"], ["", "24", "Welfare and Entertainment", "907,000"], ["", "24", "Printing, Stationery, Photocopying and Binding", "3,170,000"], ["", "24", "Maintenance - Buildings and Structures", "500,000"], ["", "24", "Maintenance - Transport Equipment", "1,040,000"], ["", "24", "Incapacity, death benefits and funeral expenses", "1,000,000"], ["23", "14", "Transfer to Other Government Units", "69,619,914"], ["", "10008", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "5,542,431"], ["", "10008", "Welfare and Entertainment", "989,784"], ["", "10008", "Printing, Stationery, Photocopying and Binding", "600,000"], ["", "10008", "Small Office Equipment", "400,000"], ["", "10008", "Information and Communication Technology Services.", "600,000"], ["", "10008", "Consultancy Services", "400,000"], ["", "10008", "Travel inland", "5,960,784"], ["", "10008", "Maintenance - Transport Equipment", "2,400,000"], ["4", "6", "Information and Communication Technology Supplies.", "550,000"], ["", "6", "Appraisal and Feasibility Studies for Capital Works", "400,000"], ["5", "560019", "Welfare and Entertainment", "745,991"], ["", "23", "Workshops, Meetings and Seminars", "3,000,000"], ["6", "560070", "Information and Communication Technology Supplies.", "500,000"], ["", "560070", "Maintenance - Transport Equipment", "500,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}], "page": 35, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["S/N", "Budget out put", "Description", "Funds Available"], "type": "table"}}, {"content": [["DEVELOPMENT", "Bank Charges and other Bank related costs", "500,000", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}], "page": 35, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Programme name", "Activity", "Amount", "Purpose of the activity"], "type": "table"}}, {"content": [["PLAN IMPLEMENTATI ON", "", "", ""], ["", "Travel inland", "10,000,000", ""], ["", "Welfare and Entertainment", "20,000,000", ""], ["HUMAN CAPITAL DEVELOPMENT", "Transfer to Other Government Units", "189,751,552", "Transfers to lower local governments"], ["", "Travel inland", "140,998,073", "Allowances for district projects"], ["", "Workshops, Meetings and Seminars", "109,837,360", "Allowances for district projects"], ["INTEGRATED TRANSPORT INFRASTRUCTU RE AND SERVICES", "Information and Communication Technology Services.", "200,000", ""], ["", "Information and Communication Technology Supplies.", "200,000", ""], ["", "Maintenance - Buildings and Structures", "26,907,775", ""], ["", "Maintenance - Machinery & Equipment Other than Transport Equipment", "9,872,027", ""], ["", "Printing, Stationery, Photocopying and Binding", "300,000", ""], ["", "Small Office Equipment", "100,000", ""], ["", "Staff Training", "500,000", ""], ["", "Transfer to Other Government Units", "16,258,681", ""], ["", "Workshops, Meetings and Seminars", "2,662,115", ""], ["PUBLIC SECTOR TRANSFORMATI ON", "Gratuity", "214,118,072", "Gratuity for retired staff"], ["Grand Total", "", "742,205,664", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}], "page": 36, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Programme name", "Activity", "Amount", "Purpose of the activity"], "type": "table"}}, {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}], "page": 37, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["AGRO-INDUSTRIALIZATION", "Sector Development Grant", "58,965,028", "58,965,000", "28"], ["", "Travel inland", "275,807,172", "274,723,956", "1,083,216"], ["NATURAL RESOURCES, ENVIRONMENT, CLIMATE CHANGE, LAND AND WATER MANAGEMENT", "District Unconditional Grant- Non Wage", "2,200,000", "2,000,000", "200,000"], ["", "Travel inland", "1,820,000", "1,673,500", "146,500"], ["", "Agricultural Supplies and Services", "7,330,000", "7,295,500", "34,500"], ["", "Travel inland", "17,276,218", "17,263,000", "13,218"], ["", "Workshops, Meetings and Seminars", "1,222,000", "1,196,060", "25,940"], ["INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "Maintenance - Buildings and Structures", "277,461,139", "248,081,339", "29,379,800"], ["", "Maintenance - Machinery & Equipment Other than Transport Equipment", "35,034,556", "35,012,250", "22,306"], ["", "Printing, Stationery, Photocopying and Binding", "700,000", "500,000", "200,000"], ["", "Sector Development Grant", "403,776,798", "403,776,143", "655"], ["", "Small Office Equipment", "500,000", "498,000", "2,000"], ["", "Travel inland", "12,763,150", "12,762,800", "350"], ["", "Welfare and Entertainment", "1,800,000", "1,242,000", "558,000"], ["", "Workshops, Meetings and Seminars", "11,100,000", "11,099,500", "500"], ["HUMAN CAPITAL DEVELOPMENT", "General Staff Salaries", "11,922,748,046", "11,525,893,879", "396,854,167"], ["", "Maintenance - Transport Equipment", "6,206,000", "6,200,000", "6,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}], "page": 37, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Activities affected", "Warrants (UGX)", "Warrants Utilized (UGX)", "Warrants not Utilized"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}], "page": 37, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "Sector Conditional Grant (Non-Wage)", "2,105,041,414", "2,105,041,408", "6"], ["", "Travel inland", "58,430,913", "58,430,500", "413"], ["", "Welfare and Entertainment", "12,799,000", "12,798,500", "500"], ["", "Fuel, Lubricants and Oils", "19,053,220", "19,051,800", "1,420"], ["", "General Staff Salaries", "4,069,593,137", "3,737,727,033", "331,866,104"], ["", "Information and Communication Technology Supplies.", "6,639,998", "3,649,000", "2,990,998"], ["", "Monitoring and Supervision of capital work", "26,919,479", "26,918,000", "1,479"], ["", "Non-Residential Buildings \u2013 Acquisition", "848,597,127", "236,978,737", "611,618,390"], ["", "Printing, Stationery, Photocopying and Binding", "2,797,052", "2,797,000", "52"], ["", "Sector Conditional Grant (Non-Wage)", "413,519,683", "413,519,680", "3"], ["", "Sector Development Grant", "903,317,840", "882,067,038", "21,250,802"], ["", "Transitional Development Grant", "14,814,815", "14,786,000", "28,815"], ["", "Travel inland", "407,206,559", "406,671,570", "534,989"], ["", "Workshops, Meetings and Seminars", "86,850,850", "86,849,850", "1,000"], ["PUBLIC SECTOR TRANSFORMATION", "Information and Communication Technology Supplies.", "15,000,000", "4,500,000", "10,500,000"], ["", "General Staff Salaries", "1,244,274,152", "899,689,250", "344,584,902"], ["", "Pension", "1,249,731,109", "1,114,898,344", "134,832,765"], ["COMMUNITY MOBILIZATION AND MINDSET CHANGE", "Electricity", "400,652", "400,000", "652"], ["", "General Staff Salaries", "96,827,736", "95,218,893", "1,608,843"], ["", "Information and Communication", "1,500,463", "1,500,000", "463"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}], "page": 38, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Activities affected", "Warrants (UGX)", "Warrants Utilized (UGX)", "Warrants not Utilized"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}], "page": 38, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "Technology Supplies.", "", "", ""], ["", "Maintenance - Transport Equipment", "5,900,000", "5,899,500", "500"], ["", "Printing, Stationery, Photocopying and Binding", "2,049,560", "2,049,170", "390"], ["", "Workshops, Meetings and Seminars", "2,430,780", "2,427,540", "3,240"], ["GOVERNANCE AND SECURITY", "General Staff Salaries", "212,758,000", "210,494,043", "2,263,957"], ["", "Transfer to Other Government Units", "779,183,701", "779,183,356", "345"], ["", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "67,582,431", "67,524,431", "58,000"], ["", "Boards, Committees and Council Allowances", "43,204,693", "41,964,693", "1,240,000"], ["", "Ex-Gratia for Political leaders.", "329,482,431", "324,903,570", "4,578,861"], ["", "Maintenance - Transport Equipment", "6,400,000", "6,317,000", "83,000"], ["DEVELOPMENT PLAN IMPLEMENTATION", "Appraisal and Feasibility Studies for Capital Works", "400,000", "398,850", "1,150"], ["", "General Staff Salaries", "29,289,216", "27,263,075", "2,026,141"], ["", "Other ICT Equipment \u2013 Acquisition", "8,000,000", "-", "8,000,000"], ["", "Printing, Stationery, Photocopying and Binding", "1,639,771", "1,639,000", "771"], ["", "Travel inland", "43,205,941", "43,205,000", "941"], ["", "Travel inland", "16,000,000", "15,999,200", "800"], ["", "Welfare and Entertainment", "1,254,009", "1,254,000", "9"], ["Grand Total", "", "**33,248,464,555**", "**31,342,066,999**", "**1,906,397,556**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}], "page": 39, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Activities affected", "Warrants (UGX)", "Warrants Utilized (UGX)", "Warrants not Utilized"], "type": "table"}}, {"content": "Appendix 1(d): Implemented out-puts \n36", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(d): Implemented out-puts", "page": 39, "level": 1}}, [{"headings_0": {"content": "Appendix 1(d): Implemented out-puts", "page": 39, "level": 1}}]], "page": 39, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "12-HUMAN CAPITAL DEVELOPMENT", "01- Education,Sports and skills", "1202030502-Basic Requirements and Minimum standards met by schools and training institutions", "320003- Assets and Facilities Management", "3,842,397,843", "22", "22", "0", "0"], ["**2**", "12-HUMAN CAPITAL DEVELOPMENT", "02-Population Health, Safety and Management", "1203011003- Health promotion and Diseases Prevention services", "320165- Primary Health care services", null, null, null, null, null], ["**3**", "12-HUMAN CAPITAL DEVELOPMENT", "01- Education,Sports and skills", "", "320157- Primary Education Services", "417,965,310", "16", "15", "0", "1"], ["**4**", "12-HUMAN CAPITAL DEVELOPMENT", "02-Population Health, Safety and Management", "1203010501-Blood products available", "00063- Quality Assurance Systems", "574,081,313", "13", "12", "1", "0"], ["**5**", "01-AGRO- INDUSTRIALIZATION", "01-Institutional Strengthening and Coordination", "01041101- Extension workers trained in entire value  chain focused skills", "010015- Extension services", "192,180,208", "10", "10", "0", "0"], ["**6**", "09-INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "04-Transport Asset Management", "09040106- Community access & feeder roads constructed  & maintained  to facilitate market access", "and 260002- District  Urban Community Access Road Maintenance", "403,776,148", "17", "17", "0", "0"], ["**TOTAL**", "", "", "", "", "**5,430,400,822**", "**78**", "**76**", "**1**", "**1-**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(d): Implemented out-puts", "page": 39, "level": 1}}], "page": 40, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Program", "Sub-program", "PIAP (Program Implementation Action Plan) Output", "Budget Output", "Total Out-put expenditure UGX", "Total No activities in the out-put", "Number of fully implemented activities", "Number of partially implemented activities", "Number of not implemented activities"], "type": "table"}}, {"content": "Appendix 2: Utilization of wage Budget \n37", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage Budget", "page": 40, "level": 1}}, [{"headings_0": {"content": "Appendix 2: Utilization of wage Budget", "page": 40, "level": 1}}]], "page": 40, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Administration", "1,244,274,152", "-", "1,244,274,152", "1,244,274,152", "899,689,250", "344,584,902"], ["Community Based Services", "96,827,736", "-", "96,827,736", "96,827,736", "95,218,893", "1,608,843"], ["Education", "10,111,942,755", "1,810,805,291", "11,922,748,046", "11,922,748,046", "11,525,893,879", "396,854,167"], ["Finance", "140,688,000", "-", "140,688,000", "140,688,000", "140,688,000", "-"], ["Health", "3,741,775,176", "267,000,000", "4,008,775,176", "4,008,775,176", "3,680,734,892", "328,040,284"], ["Internal Audit", "25,087,000", "-", "25,087,000", "25,087,000", "25,087,000", "-"], ["Natural Resources", "181,200,000", "54,562,667", "235,762,667", "235,762,658", "235,762,658", "-"], ["Planning", "29,289,216", "-", "29,289,216", "29,289,216", "27,263,075", "2,026,141"], ["Production and Marketing", "482,510,688", "86,400,000", "568,910,688", "568,910,688", "568,910,688", "-"], ["Roads and Engineering", "112,528,416", "34,587,372", "147,115,788", "147,115,788", "147,115,788", "-"], ["Statutory bodies", "212,758,000", "-", "212,758,000", "212,758,000", "210,494,043", "2,263,957"], ["Trade, Industry and Local Development", "30,330,551", "-", "30,330,551", "30,330,551", "30,330,551", "-"], ["Water", "44,968,000", "15,849,961", "60,817,961", "60,817,961", "56,992,141", "3,825,820"], ["Grand Total", "**16,454,179,690**", "**2,269,205,291**", "**18,723,384,981**", "**18,723,384,972**", "**17,644,180,858**", "**1,079,204,114**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage Budget", "page": 40, "level": 1}}], "page": 41, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Departments", "Approved Budget", "upplementar y Budget S", "Revised Budget", "Warrant", "Payments", "Unspent Balance"], "type": "table"}}, {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}], "page": 41, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Category", "Description", "Approved budget", "Ideal allocation (%)", "Actual budget Allocation (%)", "Variance (%)", "Expenditures", "Expenditure allocation (%)", "Variance (%)"], ["", "", "**(B)**", "**( C)**", "**(D)=(B/A)**", "**( E)=(C- D)**", "**(G)**", "**(H)=(G/F)**", "**(I)=(C- H)**"], ["RWSSG", "", "", "", "", "", "", "", ""], ["**New capital developments that includes water and sanitation facilities**", "**Minimum of 65%**", "328,009,350", "**Min. 65%**", "77.5", "-12.5", "294783545.0", "65.7", "0.7"], ["**Rehabilitation of water facilities**", "**Maximum of 25%**", "84,000,000", "**Max. 25%**", "19.8", "5.2", "70,101,308", "15.6", "9.4"], ["**Investment servicing costs**", "**Maximum of 10%**", "11,355,650", "**Max. 10%**", "2.7", "7.3", "84,096,500", "18.7", "-8.7"], ["Total RWSSG (A)", "", "**423,365,000**", "", "", "", "**448,981,353**", "", ""], ["PWSG", "", "", "", "", "", "", "", ""], ["**New capital developments that include water and sanitation facilities**", "**Minimum of 85%**", "75,056,636", "**Min. 85%**", "49.8", "35.2", "63,950,000", "51.1", "33.9"], ["**Investment servicing costs**", "**Maximum of 15%**", "75,659,678", "**Max. 15%**", "50.2", "35.2", "61,149,960", "48.9", "-33.9"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}], "page": 41, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "38 \nTotal PWSG 150,716,314 125,099,960 \nAppendix 3 (b): Special Consideration of Seed Schools and Health Centres", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}, [{"headings_0": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}], [{"headings_0": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}]], "page": 41, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "UGIFT Project", "Water source place and status", "Community **(name)** and accessibility to water s status", "Audit Conclusion"], ["**1**", "Awei Seed secondary school", "Borehole and functional", "Awei borehole is on the school land and easily accessible", "Water source is inplace and functional"], ["**2**", "Angetta seed Secondary school", "Borehole and functional", "Angetta sc-obuo parish is accessible as it is in the school", "Water source is inplace and functional"], ["**3**", "Adwir seed secondary school", "No borehole in place", "No water source", "No water source in place"], ["**4**", "Abia health centre III", "Borehole is in place and functional", "Abia borehole is inside the healthcentre and easily accessible", "Water source is inplace and functional"], ["**5**", "Adwir health centre III", "Borehole is in place and functional", "Adwir borehole is next to health centre and easily accessible", "Functional borehole"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Appendix 4: Undertaking mitigation measures for Projects/programs with related environmental and social impacts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["S N", "Description/Purpose", "Supplier", "CONTRACT AMOUNT", "Was the project screened for likely environment and social impacts?", "PROCUREMENT REFENCE NUMBER"], ["**1 .**", "Rehabilitation of Four Classroom Block at Abia Primary School.", "BONA AGRO FARM & ENGINEERING WORKS COLTD", "90,630,868", "YES", "ALEB804/WORKS/202 2-2023/00013"], ["**2 .**", "Construction of 5-stance drainable latrines at Anara PS and Abongdyang PS", "KURI INVESTMENTS COMPANY LIMITED", "49,998,607", "YES", "ALEB804/WRKS/2022- 23/00007"], ["**3 .**", "Construction Drainable Toilet at Alebelebe Primary School.", "RICHDEN SERVICES (U) LTD", "23,216,865", "NO", "ALEB804/WORKS/202 2-2023/00022"], ["**4 .**", "Construction Drainable Toilet at Awelokuricok Primary School.", "OGUR GENERAL HARDWARES LIMITED", "25,000,000", "NO", "ALEB804/WORKS/202 2-2023/00023"], ["", "", "**TOTAL**", "**188,846,340**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", null, "Remarks"], ["", "", "", "", "**Over**", "**Under**", ""], ["**1**", "Alanyi Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**2**", "Amononeno Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**3**", "Angoltok Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**4**", "Anyiti Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**5**", "Awapiny Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**6**", "Awori Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**7**", "Abangoimany Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**8**", "Aberidwogo Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**9**", "Abia Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 43, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": [["**7**", "Abangoimany Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**8**", "Aberidwogo Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**9**", "Abia Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**10**", "Atinkok Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**11**", "Oteno Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**12**", "Tekulu Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**13**", "Adwir Adwir PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**14**", "Alolololo Adwir PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**15**", "Ocokober Adwir PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**16**", "Okomo Adwir PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**17**", "Olwero Adwir PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**18**", "Akura Akura PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**19**", "Anyanga Akura PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**20**", "Anyanga B Akura PDM SACCO", "100,000,000", "75,000,000", "-", "25,000,000", "Under release registered"], ["**21**", "Bardago Akura PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**22**", "Kai Akura PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**23**", "Otweotoke Akura PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**24**", "Alyec Ward Alebtong Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**25**", "Apado Ward Alebtong Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**26**", "Nakabela Ward Alebtong Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**27**", "Akwangkel Aloi PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**28**", "Alebtong Aloi PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**29**", "Amuria Aloi PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**30**", "Anara Aloi PDM SACCO", "100,000,000", "100,000,000", "", "", "No over or under release"], ["**31**", "Alal Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**32**", "Anino Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**33**", "Awiepek Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**34**", "Imakioboro Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**35**", "Okoto Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**36**", "Te-Iconga Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**37**", "Abongo atin Amugu PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**38**", "Abunga Amugu PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**39**", "Omee Amugu PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**40**", "Acek Ward Amugu Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**41**", "Ajonyi Ward Amugu Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**42**", "Okum Ward Amugu Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**43**", "Opayeng Ward Amugu Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 43, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 43, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**44**", "Angetta Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**45**", "Atelelo Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**46**", "Aweingo Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 44, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": [["**44**", "Angetta Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**45**", "Atelelo Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**46**", "Aweingo Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**47**", "Obuo Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**48**", "Okurango Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**49**", "Abiting Apala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**50**", "Amonomito Apala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**51**", "Obim Apala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**52**", "Okwangole Apala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**53**", "Olaoilongo Apala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**54**", "Abongo Awobe Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**55**", "Abongodyang Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**56**", "Apanyapany Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**57**", "Bediworo Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**58**", "Central Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**59**", "Cungaciki Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**60**", "Elupe Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No under or over release"], ["**61**", "Acede Awei PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**62**", "Ojul Awei PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**63**", "Olyet Awei PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**64**", "Owalo Awei PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**65**", "Abukamola Omoro PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**66**", "Baropiro Omoro PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**67**", "Baya Omoro PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**68**", "Oculokori Omoro PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**69**", "Omarari Omoro PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["", "", "**Total**", "", "**-**", "**25,000,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 44, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "page": 44, "level": 4}}], "page": 44, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["SN", "Date of release", "No. of PDM SACCOs paid on the date", "Amount paid on the date", "Remarks"], ["**1**", "07/11/2022", "4", "100,000,000", "Received in the second month of the second Quarter"], ["**2**", "05/12/2022", "60", "1,500,000,000", "Received in the last month of the second Quarter"], ["**3**", "06/12/2022", "3", "75,000,000", "Received in the last month of the second Quarter"], ["**4**", "13/12/2022", "1", "25,000,000", "Received in the last month of the second Quarter"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "page": 44, "level": 4}}], "page": 44, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "page": 44, "level": 4}}], "page": 44, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**5**", "06/01/2023", "1", "25,000,000", "Received in the first month of the Quarter"], ["**6**", "27/03/2023", "3", "75,000,000", "Received in the last month in the third Quarter"], ["**7**", "20/04/2023", "30", "750,000,000", "Received in first month of the last Quarter"], ["**8**", "26/04/2023", "17", "475,000,000", "Received in first month of the last Quarter"], ["**9**", "27/04/2023", "21", "525,000,000", "Received in first month of the last Quarter"], ["**10**", "28/04/2023", "1", "25,000,000", "Received in first month of the last Quarter"], ["**11**", "26/06/2023", "65", "2,800,000,000", "Received in the last month of the Quarter"], ["**12**", "27/06/2023", "1", "25,000,000", "Received in the last month of the Quarter"], ["**13**", "30/06/2023", "19", "475,000,000", "Received in the last month of the Quarter"], ["", "**Total**", "**226**", "**6,875,000,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "page": 44, "level": 4}}], "page": 45, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Date of release", "No. of PDM SACCOs paid on the date", "Amount paid on the date", "Remarks"], "type": "table"}}, {"content": "Appendix 5 (c): Non Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (c): Non Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 45, "level": 4}}], "page": 45, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["SN.", "Vote Name", "Parish Name", "Name of SACCO", "Is  under Microfinance Institutions money lenders act 2016? (Yes/No) the SACCO registered", "Remarks"], ["", "Alebtong DLG", "Akwangkel", "Akwangkel Aloi PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Anino Ward", "Anino Ward Aloi Town Council PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Alebtong", "Alebtong Aloi PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Alyec Ward", "Alyec Ward Alebtong Town Council PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Amononeno", "Amononeno Abako PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Anara", "Anara Aloi PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Apado Ward", "Apado Ward Alebtong Town Council PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Awori", "Awori Abako PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Nakabela Ward", "Nakabela Ward Alebtong Town Council PDM SACCO", "No", "Not registered"], ["", "", "Te-Iconga Ward", "Te-Iconga Ward Aloi Town Council PDM SACCO", "No", "Not registered"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (c): Non Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 45, "level": 4}}], "page": 45, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Appendix 5 (d): Selection and Implementation of Prioritized/Flagship Projects \nSN Vote Parish Name Name of SACCO  \nList of flagship projects per SACCO Are the  \nHow Number of How many How many Name  \nflagship many PDM of the of the projects enterprise enterprises enterprises farming consistent s are are enterprises with the implement  \nfarming are from priority ing  \nenterprises the priority \n42", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (d): Selection and Implementation of Prioritized/Flagship Projects", "page": 45, "level": 4}}, [{"headings_0": {"content": "Appendix 5 (d): Selection and Implementation of Prioritized/Flagship Projects", "page": 45, "level": 4}}], [{"headings_0": {"content": "Appendix 5 (d): Selection and Implementation of Prioritized/Flagship Projects", "page": 45, "level": 4}}]], "page": 45, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}], "table_of_contents": [{"content": ["Table of Contents", "Page", "List of Acronyms - iii", "OPINION - 1", "BASIS FOR OPINION - 1", "KEY AUDIT MATTERS - 1", "  1.0 Implementation of the Approved Budget - 1", "  2.0 Management of the Government Salary Payroll - 6", "EMPHASIS OF MATTER - 9", "  3.0 Change in Accounting Treatment for Non-current Assets - 9", "  4.0 Payables - 9", "  5.0 Receivables - 10", "OTHER MATTER - 10", "  5.0 Implementation Of Key Government Grants/Programmes - 10", "  5.1 District Rural Water Supply and Sanitation Conditional Grant - 10", "  5.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program - 13", "  5.3 Education Development Grant - 14", "  5.4 Micro Scale Irrigation - 17", "OTHER INFORMATION - 20", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 21", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 21", "OTHER REPORTING RESPONSIBILITIES - 22", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 22", "  5.5 Implementation Of The Parish Development Model - 22"], "page": 2}]}