{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF APAC DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL \nUGANDA \nDECEMBER, 2023 \nTable of Contents \nTA oe ii EEE EEE \nEr es iii EEE EEE \nN  \n1 nen EEE TEE TE \nERAIS EOR III. EEE \\| \nA En 1 EEE EST \n1.0 Implementation of the Approved Budget.......cunneeeenenenenennenenennnennnnenennnnnn 1 2.0 Management of the Government Salary Payroll.........uueesseennesnnneneenenenenennnnnennnnenennnnn 6 \nEMPFIRSES OP ITA TER  \n9 nein \n3.0 \nChange in Accounting Treatment for Non-current Assets... 9 \n", "metadata": {"headings": [[], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 1, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "42. POUMNSLINE FRC OOS  \n9 eee reeronemecencsnonmnemeamarammmeemnceeenaeaaun", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(roe (rice [al 10 EEE EEE \n5.0 Implementation Of Key Government Grants/Programmes (Focus Areas)  \n10 .................... \n5.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 10 \n5.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.  \n14 ..................... \n5.3 Education Development Grant  \n16 ...........cccccccccccsssssssesceeseseescsescesscscscscscscsesescsesvevsssecreseseeeeseees \n5.4 Micro Scale Irrigation .......:.c.c:sssscssesaseresenesentsecessnsseesnsesvenetenesacenssneeanenssessssvssessnsereacevenseeneere 17 \nBTHER INFORMATION 19 msn anna em an an una ame nenne \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............ee 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..................0.... 20 \nOTE RCPS RESP ONS IOI IES  \n21 nun \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n21 nun ann \n6.0  \nImplementation of the Parish Development Model .............uuueeenesenenannennnenenenennnnn 21 \nDIE ee 22 ee TEE ee \nList of Acronyms \nDLG District Local Government \\_  \nGovernment of Uganda IPPS \nIntegrated Personnel and Payroll system  \nInternational Organisation of Supreme Audit Institutions \n\u201aInternational Standards of Supreme Audit Institutions \n__ \nMoFPED Ministry of Finance, Planning and Economic Development Ministry of Local Government  \nNTR Non-Tax Revenue \nOAG \nOffice of the Auditor General \nSystem \ns\u2014<\u2014sSCS Program Budgetin \ni  \nUganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF APAC DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Apac District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Apac District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "\u201aInternational Standards of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}]], "page": 2, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. warranted implemented unimplemented", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 3}}], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "activity \nTeams ont nn sensitization cee! 1 Human Capital 572,262,576 Workshops, To fund of Development Meetings and communities on Seminars  \ngovernment  \nia CLUES  \nu ne Geh \u201cnt ini eth \nAs a result of failure to warrant the budgeted funds, the District could not implement the following;  \ne Sensitization of the community on Government programmes. \nThe Accounting Officer explained that this was due to under receipt of donor funding from donors. \n1.4 Utilization of Warrants  \nOut of the total warrants of UGX. 28,380,080,102 availed during the year, UGX. I \nadvised the 27,696,871,553 was utilized by the entity resulting in un-utilized warrants of Accounting Officer to UGX 683,208,549 representing utilization of 98% as shown in appendix 1 (d). ensure \nthat procurement process The warrants that were not utilized were meant for the following activities that are planned and were partially or not implemented at all. Appendix 1 (e) refers; \nstreamlined to allow for \ntimely As a result of failure to utilise warrants;  \nprocurements. \nadvised the e \nNo\\_ Observation Recommendation \\| to be assessed o2n the extent to which annual key performance indicators and for Local Government. targets are achieved for key projects and/or programs.", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, [{"headings_0": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}]], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}], "page": 25, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.  \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.  \noe The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.  \no The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nFailure to carry out training of local leaders trainings of local may lead to low mobilization, acceptance by leaders in order to local community and inappropriate use of PRF reduce on the training by households and enterprise groups  \ncosts. \nThe Accounting Officer explained that the trainings were undertaken but there were not adequately documented. \n3. Training", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}]], "page": 31, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of e The HLG core implementation team did not I advised the Households and train households and enterprise group Accounting Officer to Enterprise Group leaders in the 8 parishes on household intensify supervision Leaders visioning and enterprise analysis. of the Town This negatively affects mobilisation, agents/parish chiefs, sensitisation, data collection and training of CDO\u2019s and extension PDM enterprise groups and SACCOs  \nworkers to ensure that all households The Accounting Officer explained that this was are trained.  \ndue to oversight considering that it was  \nexpected as per the design of PDM that Town  \nagents/parish chiefs, CDO\u2019s and extension  \nworkers who were trained to carry out these  \ntasks ought to have trained the house holds \nThe failure to conduct specified trainings 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. \n6.8  \nRegistration 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; \nThe LG and more specifically the TILED department shall support the Office of o", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}]], "page": 32, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and \nSN Nature of registration Observations Recommendation \n", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}]], "page": 32, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM SACCOs 08 SACCOs were not licensed to take I advised the Under the Microfinance on the business of lending under Accounting Officer to Institutions  \nMoney Microfinance Institutions money lenders sensitise the SACCOs Lenders Act  \nact as detailed in Appendix 4 (a)  \non the requirement of the licences under As a result, enforcement of recovery of Microfinance  \nPRF from beneficiaries by the PDM Institutions money SACCOs may be legally challenged lenders act 2016. leading to loss of funds.  \nIn addition the The Accounting Officer explained that  \nAccounting Officer all the SACCOs had not appreciated  \nshould engage PDM the need for a licence under Secretariat for further Microfinance Institutions money lenders guidance.  \nact.", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2, Registration of Enterprise e 05 Enterprise groups in 01 PDM I advised the Groups as Community SACCOs was not registered by the Accounting Officer to Based Organizations  \nCommunity Development Officers at ensure that enterprise the Sub County as Community Based groups have evidence Organizations (CBOs). \nof registration with Irregularities in registration of the Sub-County Enterprise Groups could lead to loss of Community  \nPRF due to; funding illegitimate, Development Officers Enterprises. before qualification for funding.  \nThe Accounting Officer attributed this  \nto enforcement gaps considering at the  \nstage of group mobilization,  \nsensitization and their formation;  \nemphasis and guidance on registration  \nof these enterprises was the first thing  \nemphasized. \n", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}]], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Update of SACCO e 06 SACCOs did not have a PDM I advised the Enterprise and Household member registers/ updated PDM Accounting Officer to Registers  \nmember registers contrary to the ensure that the PDM guidelines.  \nmember register is updated as required e  \nFailure to update PDM member by the guidelines. registers may result to extending PRF  \nloans to ineligible beneficiaries leading  \nto failure to achieve pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that this was due to laxity by the SACCO \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n6.9 Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial -  \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}]], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\| Teboke  \nParish Chief Not Guided And Sensitized On Wealth Ranking Activi\n3. \\|\\_0\\_\\_\\_\\| Parish Chief Not Guided And Sensitized On Wealth Ranking\n4. \\| Kungu", "metadata": {"headings": [{"headings_0": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "000000] Parish Chief Not Guided And Sensitized On Activi \n\\|", "metadata": {"headings": [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}]], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15. \\| Pabbo eh a  \ning Activi 6 \\| Awila i\n16. \\| Aketo 5 LB. EFT] Ayago No", "metadata": {"headings": [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "A an mp \nWr Vote 1 Name | List of flagship p SACCO \np per Name Name of  \nSACCO \n! \nthe How many Number of  \nflagship enterprises PDM of the of the projects  \nare \n\\| enterprises enterprises farming consistent implementing are enterprises with the flagship  \nfarming are from priority projects  \nenterprises the priority commodities  \ncommodity selected by list = a an men \u2014 beans, cattle rearing, coffee, poultry u EGE  \nee \\| Apac Ayago Ayago Maize growing, piggery soya  \nYes 8 8 .  \n\\|  \n\\| DLG  \nTeboke Goat rearing ,poultry, dairy farming, maize, beans, onions, cattle ce Bau  \n20 20  \nbee keeping  \nGoat rearing ,poultry, dairy farming ,maize, beans, onions, cattle \na 52 \n\u201abee keeping  \nGoat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing  \n11 \u201apiggery \u201abee keeping  \nPabbo Pabbo \nfarming \u201amaize, beans, onions, cattle rearing  \n13 13 \n40 \n[\\_\\| ,piggery ,bee keeping \nae, \nAwila Awila Goat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing Yes  \n28 piggery ,bee keeping  \nAketo Aketo Goat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing Yes  \n101 \\|  \npiggery ,bee keeping  \n\\|  \nAkere Akere Goat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing Yes  \n8  \npi ,bee keeping \nAppendix 4 (e): Failure to obtain an insurance poli  \nSn. Vote Name Parish Name Name Of Sacco Name Of Prf Beneficiary \num EEE. we Akere > TREE EEE = \\|", "metadata": {"headings": [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}], [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}], [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}], [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}], [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}], [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}]], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Apac Dig", "metadata": {"headings": [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], "page": 48, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Loan \nIf The Loan Is For A Remark Amount Farming Operation,  \nDid The Borrower  \nObtain An Agriculture Insurance \nPolicy Under The Uganda Agriculture Insurance Scheme (Uais)?  \n\\| \nTeboke Teboke J \\| Alaro Alaro Acan Pii Soya Beans Production Enterprise (Aol 1,000,000  \nInsurance Policy Not Agness \nObtained  \nKungu Kungu Obanga Akica Farmers -Abudama (Anna Abonyo) 1,000,000  \nInsurance Policy Not \nNo  \nObtained No  \nObtained \nObtained  \nAyago Community Butchery Beef Farmers (Adilo Joe) ae Insurance Policy Not Obtained \n41 \nName of SACCO \nNumber of PDM enterprises How many enterprises are registered as CBOs  \n\\_  \n\\_\\|  \n17 groups registered  \nAYAGO  \nTEBOKE  \nAKERE  \nALARO  \nKUNGU  \nPABBO \nParish Name \nLoan Amount as per Remark SACCO records household evidence  \n= = NO SI \nns Eee een Akere \nCredit applicant no 13421687641372 1,000,000 \n800,000 Under funded by 200,000 Under funded by 400,000 \nUnder funded by 400,000 Under funded by 500,000 \nTeboke \nUnder funded by 200,000 \nCredit applicant 4988800994805  \nUnder funded by 450,000 Credit applicant 47395434485390 1,000,000 \nUnder funded by 300,000 Fa [12,000,000 [zoo CSCS \n42", "metadata": {"headings": [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}]], "page": 48, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["services", "|", "_", "Administrative fees", "and licenses", "fines and - 0", "Penalties", "Other fines and", "Penalties", "|", "Miscellaneous", "Revenue", "Total Revenue", "1 000014 District land) Meetings and travels 225,298,397", "board meetings", "Fuel lubricants", "and oil", "Council travel", "|", "|", "000023 {Inspection and Facilitate proper 34,509,000", "monitoring implementation of", "projects / Fuel /travel", "inland", "|", "000004 Travel inland Travel of officials from", "98,440,000", "all departments", " zi | he", "a ae", "000006 {Purchase of, Facilitate of smooth 47,560,000", "stationary and; running of office", "small offic", "equipment", "ne", "405,807,397"], "page": 6}]}