{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BULAMBULI DISTRICT LOCAL GOVERNMENT  \nFOR THE YEAR ENDED 30\u2122 JUNE 2023 \nOniGiy Ai Copy \nOFFICE OF THE AUDITOR GENERAL \nUGANDA \nDECEMBER, 2023", "metadata": {"headings": [[{"headings_0": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 1, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gerneneemeneeeeeneeressmennsestssenssssstseensessstesessetsenessteenesssstensssrtenssseeeesesssstennsssetsennsetsnnt saa\u0131puaddy GZeeeeemnnsentenseneennnnsssenennnsssetennneneenssstenennn PINSIG aU\\} U! SONIANDY Wad Jo Bulpuny  \nT\u20199 GO ee TAGOW LNAWdOTSASd HSTYVd SHL4O NOLLVINAWSIdWI  \n0\u00b09 GZ ttt ieeeeeseeesseseeeecenstins NOLLVISISTI HLIM FONVIIdWOD 40 LIANV 3HL NO .INOdIN GEeneeeeeemmnstennseetnensseteennnsssstnnensssenssssnennnnsertonnensr SALLMISISNOdSIY ONTLYOdIY YIHLO DO SLNAWALVLS WWIDNVNIS SO LIGNV SHL YOs ALTIIGISNOdSAY S,YOLIGNV ee SLNAWALVLS IWIONVNIA SHL YOs ALTITGISNOdS3Y S,LNAWADVNVN EZenneneeeemeneneesneseteennssstenensssserennennsseeesssetsnnessennessetensertennsetennnnerennnnnn NOLLVWNOJNI BIHLO Taeneeeneetensetneennenseesneenssettnnnnssennensttenssttonnset sans NOLLVOTNSI IIVDS OMIN ES OZeenetenneeenesnsennenesseeenneneensseesert ent INVY9 INAWdOlINIA NOLIVONdI zs Qc teeteteeeeteeenecossseeesssaseeeeesssiseeresnnssniseeesniseescaniusseeanitsctcastisecasanectssnnnetessnnenstessnaness WVSDONd (14IDN) SYSSSNVUL TWOSTS WLNAWNYSAODYALNI VONVSN 4O NOLLVLNAWSIdWI  \n0\u00b0S PL ire tteeeeeeeeseeceseeeccsssseecssnseeccssesecnsssensssieessneessnssecsunsetsnnsscssnescssnnntssniserensnises (HISSMA)  \nINVAD TVNOLLIANOD NOLLV.LINVS CNV AlddNS YALVM Wand LOTYLSIG  \nTr vT (SWauV SNDOS) SAWWVYDOUd/SLNVUD LNAWNYSAOD Ay JO NOLLYINIWIIdWI  \n0'r rn SALLY WaHLO en saNMg dan ONY dA GRYaNODaUNA  \n0\u00b0 \nList of Acronyms \nAcronym \\| Meaning  \nDIE I District Local Government ae  \n= \nGoU Government of Uganda \n: 7 u \nHuman Capital Management System  \n\\| Information and Communication Technology  \nINTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system  \nISSAIs  \nInternational Standards of Supreme Audit Institutions LGFAM  \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007  \n\\| LGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG Lower Local Governments  \na  \nan LR Local Revenue \nMDAs \u201epk\u00e4pistries, Departments and Agencies  \nMoES  \nMinistry of Education  \nMoFPED  \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government  \nnn  \nNAA  \nNational Audit Act  \n5  \nNTR Non-Tax Revenue  \n\\| OAG Office of the Auditor General  \nPBS \\| Program Budgeting = System  \nPCA \n\\| Payroll Africa 2 7 Consults \nManagement \na PDMS Payroll Deduction System  \n\\|  \nPDU Procurement & Disposal Unit  \nPFMA Public Finance Management Act  \n\\|  \nPFMR  \nPublic Finance Management Regulations  \nPPDA  \nPublic Procurement & Disposal of Public Assets  \nPS/ST / Secretary to Treasury \nPermanent Secretary Oo \nTSA \nTreasury Account il \\| \nSingle \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}}], [{"headings_0": {"content": "Management", "page": 3, "level": 5}}], [{"headings_0": {"content": "Management", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}]], "page": 2, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- REPORT OF THE AUDITOR GENERAL : ----", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}], "page": 4, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ON THE FINANCIAL STATEMENTS OF BULAMBULI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Bulambuli 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 Bulambuli District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, [{"headings_0": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}]], "page": 4, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Integrat Mechanized UR 5,988,400. Bei \\| The works The quality The ed Routine", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}], "page": 11, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "have = which of the road Accounting Transpor Mechanized fe involved was Officer 4  \nt Maintenanc Ka shaping, satisfactory. revealed Infrastru e of Kimuli-  \ngrading and that the cture Tunyi-  \ncompacting There is District has And Buwokadal  \nwere likelihood done some Services a road  \ncompleted; that the lobbying (8km) at a  \nThe works investment through the cost of  \nwere made in District UGX.  \ncompleted; opening and works 6,000,000 however, maintaining committee drainage those roads and that channels over the funds have were over years would been availed grown with be lost if during the bushes. there are financial not  \nyear periodically 2023/24 to maintained. undertake \nMechanized URF 6,000,000 Maintenanc \nroad works. The works The quality  \nwere of the road  \neof E completed; was not  \n\u2018\\|  \n=220000.0.]\\| however, satisfactory.  \nroad side  \ndrainage There is  \nwas over likelihood  \ngrown with that the  \nbushes. The investment  \nroad lacked made in  \ngood opening and  \nmurram for maintaining \nI. No...]. Progra \\| Activity Source Total Pictorial Summary Audit.. Managemen .  \n....  \nmme details of expendit evidence of findings conclusion t Response funds ure \n(UGX)  \nto run in the maintaining middle of those roads the road. over the \nyears would be lost if there are \nnot \nperiodically maintained. Total \\| 29,388,400 \nRecommendation \nThe Accounting Officer should continue lobbying the MOFPED and URF for adequate funding to maintain the district roads. \n1.1.7 The service delivery under focus areas \nI sampled nineteen (19) out of Twenty two (22) 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.  \nSN Focus Area Key Observation  \nRecommendation \n", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}]], "page": 11, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water  \ne Construction of 6 bore \\|e The Accounting Officer was Development holes  \ncommended on this performance. \\| grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e There was adequate water \n\u201cTs flow \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}], [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}]], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Water  \nDesign and documentation \\|e The Accounting Officer was Development of bunambutye GFS commended on this performance. grant", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e There was adequate water flow \n", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}]], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Water  \ne Extension of gravity flow \\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development \nscheme of buwokadala in \ngrant bumasobo, buluganya There was adequate water flow \nWater  \nExtension of gravity flow \ncommended on this performance. \nThe Accounting Officer was Development scheme in masira- commended on this performance. grant bufumbo sub counties  \nThere was adequate water  \nflow \nWater  \n\u00b0 Extension of gravity flow e The Accounting Officer was \nDevelopment \nscheme in sisiyi and simu grant sub county \ncommended on this performance. \n= Grant le else ~-: -o=\"- ; p/s. a  \nman a  \n= latrine was well  \ncompleted and being used", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}]], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10. Education  \ne Construction of 5 stance \\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development \nVIP latrine at Gibuzale p/s. Grant e The latrine was well \ncommended on this performance. \ncompleted and being ised", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, [{"headings_0": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}]], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11. Microscale \\| e irrigation equipment was\\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| irrigation  \nsupplied to Namanyira commended on this performance. Martin In Bufumbo S/C \n|= \nMicroscale  \ne irrigation equipment was \\|e The Accounting Officer was irrigation  \nsupplied to Mafuko David,  \ncommended on this performance. Of Town Council", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, [{"headings_0": {"content": "|=", "page": 13, "level": 3}}], [{"headings_0": {"content": "|=", "page": 13, "level": 3}}]], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. Microscale  \ne irrigation equipment was \\|e The Accounting Officer was \\| irrigation supplied to Wandega commended on this performance. Karoli Of Simu S/C  \n14 Microscale )\\* Brigatin equipment was \\|e The Accounting Officer was irrigation  \nsupplied to Wagwasala commended on this performance. Ibrahim From Masira Sub", "metadata": {"headings": [{"headings_0": {"content": "|=", "page": 13, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "My \nCounty", "metadata": {"headings": [{"headings_0": {"content": "My", "page": 13, "level": 2}}, [{"headings_0": {"content": "County", "page": 13, "level": 2}}]], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15. \\| Microscale  \ne irrigation equipment was \\|e The Accounting Officer was irrigation  \nsupplied to Wotunya Henry  \ncommended on this performance. Of Muyembe Sub County  \n16 UGIFT  \ne Construction of Sisiyi seed \\|e The Accounting Officer was school  \nadvised to expedite the e It was stil work in completion ofthe project progress. The buildings  \nwere at ring beam  \n17 UGIFT  \ne Construction of Simu seed \\|e The Accounting Officer was school. It was still work in advised to expedite the 18progress. The buildings  \ncompletion ofthe project  \nwere at ring beam  \n18 UGIFT  \ne Construction Of Kaamu \\|e The Accounting Officer was HCIII.  \ne The structures have been  \nroofed. Internal works,  \nexternal finishes and  \n\\|  \npainting have not yet been  \ndone", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 13, "level": 2}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nadvised to expedite the completion of the project \n19 UGIFT  \ne Construction of Bumugibole \\* The Accounting Officer was staff house. It was still advised to expedite the .  \nwork in progress.  \ncompletion of the project \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM the Minister of  \nand Economic \nIn a letter to the Auditor--Genera!-dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBulambuli DLG had a wage budget of UGX.19,972,357,166 out of which , UGX.19,635,667,922 was utilised for the period under review. Below is a summary of the Key findings from the special audit; \nNo. Observation \nRecommendation \\| \n2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.18,168,992,975 and The Accounting Officer ,  \nobtained supplementary funding of UGX.2,846,645,744 resulting into should ensure that all a revised wage budget of UGX.21,015,638,719. UGX. 20,926,522,576 warranted funds are (99%) was warranted resulting into unwarranted funds of absorbed. \nUGX.89,116,143 (1%). \nOut of the total warrants, UGX.19,635,667,922 was utilized by the DLG resulting in un-utilized warrants of UGX.1,290,854,654 representing utilization of 94% as summarized in the table below; Approv Supplem Revise Warran Payme Unspent ed entary d ts UGX. nts Balance Budget UGX. Bn Budget Bn UGX. UGX. Bn UGX. UGX. Bn  \nBn Bn ale  \n[ 18.168 \\| 2.846 \\| 21.015 20.926 19.635 1.291 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1.291Bn (6%) and the supplementary funding was not fully utilized. \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 13, "level": 2}}, [{"headings_0": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}]], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially verified(individuals whose 158 2,260,803,588 Service.  \ninformation availed at the physical  \nThe Ministry of Public verification did not fulfil all the  \nService should make requirements) (B) arrangements to Not verified (appeared for 00  \n00  \nvalidate any staffs who validation but not verified) (C)  \nmissed this exercise for The total number of individuals 07 47,041,572 genuine reasons so who did not appear for headcount  \nthat a complete clean (no-shows) (D) (Accounted for and  \npayroll is established. not accounted for)  \nSubtotal (A+B+C+D)=E 1502 18,024,993,660  \nThe Accounting Officer should always liaise Employees who appeared for head 03  \n46,763,820  \nwith the relevant count but were not on payroll-New  \nstakeholders to ensure records (F)  \nOverall total covered (E+F)\\*\\* 1505 18,071,757,480 prompt updates of the \\|  \npayroll going forward. \nThe following observations were made; \nA follow-up of the a) Out of 1502, 1337 (89%) employees appeared for the validation affected staff should exercise and presented all the pre-requisite documents to confirm \nimmediately be made \ntheir existence and regularity of recruitment.", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}]], "page": 15, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by management so as b) 158 (10.5%) employees appeared for headcount were partially to have them access validated due to lack of minutes/extracts from other Service the payroll. Commissions to support their first appointment.  \nc) A total of 00 (00.%) employees on the payroll appeared for  \nvalidation but did not satisfy the requirements of the validation  \nexercise, hence were not verified.  \nd) A total of 07 (0.4%) employees on the payroll did not appear for  \nthe validation were accounted for by the Accounting Officer as  \nbeing away for genuine reasons which included study leave  \nabroad, staff who had no National IDs at the time of validation.  \ne) 03 (0.1%) individuals whose names were not on the District\u2019s  \npayroll by June 2023, appeared for the validation exercise. These  \nindividuals were included on the validated payroll, upon  \nconfirmation by the Accounting Officer regarding their status. \nIn response to my validation findings, the Accounting Officer concurred with me that the records captured were accurate.  \nThe Accounting Officer stated that management is following up with the relevant entities to ensure that all minutes are in place since most of them came on transfer of service on creation of Bulambuli District Local Government on 1\u00b0 July, 2010  \nThe Accounting Officer confirmed that these staff missed the validation exercise due to different reasons and gave a line by line explanation for each of these staff. \n\\+ No Observation  \nRecommendation -", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}]], "page": 15, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of The Accounting Officer the payroll including planning, budgeting and payments for the period should ensure that of four years (2019/2020-2022/2023).  \nstatutory deductions are paid as per the I noted that;  \npayroll register. In a) A total of 11 employees were not paid salary amounting to addition, he should pay UGX.16,756,600 in the period under review leading to arrears.  \nall the statutory b) Over-remittance of UGX.42,817,877 and under-remittance of deduction arrears. UGX.5,825,598 of statutory deductions were made by the entity Furthermore,  \nthe during the period.  \namounts over remitted c) Over-remittance of UGX.0 and under-remittance of should be followed up UGX.21,983,796 of non-statutory deductions were made by the with a view of entity during the period.  \nrecovery.", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], "page": 16, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS-  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "_county", "page": 26, "level": 2}}], "page": 27, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.2 Positive Observations  \n\u00b0 Bulambuli DLG had an approved budget of UGX.12,200,000,000 for direct transfers to the 122 SACCOs and the SACCOs received it all.  \nThe HLG Core Implementation team was fully constituted as per the guideline and prepared the quarterly performance reports  \n28 priorities received from 28 Sub Counties, all were incorporated in the entity\u2019s budget/work plan  \nThere was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities, Support for the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels.  \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 122,000,000 and all UGX. 122,000,000 (100%) was received  \nThe PDC was fully constituted in all the 10 sampled SACCOs as per the guidelines and the PDC a leadership vetting committees were elected and inaugurated.  \nAll the 10 SACCOS had fully constituted SACCO boards  \nAll the members of the board members in the 10 SACCOs filled in expression of interest forms prior to being elected board members.  \nThe PDC was fully constituted as per the guideline  \nSACCOs did hold a general meeting  \n10 SACCOs held their first general meeting more than 1 month after their \nregistration. \nIn 10 SACCOs, a leadership vetting committee was elected and inaugurated  \nIn 10 PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved in the minutes/agenda  \n10 PDM SACCOs did have training of the PDM SACCO members during the \nmeeting \nThe 10 .PDM SACCOs did include the bank account opening resolution in the minutes  \nby the time of the first general meeting,...10 PDM SACCOs had already received funds  \nthe 10 PDM SACCOs operated with a fully constituted Board  \nThe members of the board \noe all Enterprise groups: in-122 -PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations \n(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, [{"headings_0": {"content": "registration.", "page": 29, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 29, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 29, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 29, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 29, "level": 1}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}]], "page": 29, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eo UGX. 1,000,000,000 was transferred to 10 SACCOs with signed PRF financing agreements. PRF Agreements of 10 SACCOs were signed after the first AGM took place implying that the signatories were not elected by the SACCOs.  \nIn 10 PDM SACCOs, the SACCO bank account number provided was captured in e  \nthe signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022.  \nUGX. 1,000,000 was transferred to 10 SACCOs with evidence of submission of o  \nattestation form to the Secretariat  \nI noted that 88 beneficiaries in 10 SACCOs received UGX.88,000,000, which was oe  \nsame amount, indicated in the SACCO records. \n6.2.1 Areas of improvement  \nI noted the following areas where the District needs improvement; \n6.2.1.1 Planning and Budget Performance  \nI reviewed the Bulambuli District approved work plan, budget for PDM activities, and noted the following. \na) Alignment of 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 MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. \nParagraph 3.4 of the Implementation Guidelines for PDM, 2021 provides that the PDC shall be critical in identifying and prioritising social services required at parish level and share the priorities for approval and consolidation at the Sub County and district level. \nA review of the District budget and work plans revealed that out of the 28 priorities received from 28 Sub Counties, all 28 were incorporated in the entity\u2019s budget/work \nplan. \nThe Accounting Officer is commended and encouraged to continue the good practice of  \nfrom sub counties. \nDetails are in the table beiow; =  \nThe summary is presented in the table below; \n| SN Description \nNo. of Expected Actual amount Variance SACCOs  \namount  \n1.\\_\\| SACCOs funded 122 12,200,000000 00", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}]], "page": 30, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\| SACCOs over funded  \n00", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. SACCOs under funded 00 SACCOs not funded \\| 00", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2. Parish  \ne The PDC was fully constituted as per the I advised the Development guideline.  \nAccounting Officer to Committees e Did not prepare parish priorities and action ensure that Parish", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(PDC) \nplans for the FY 2022/2023. For those that priorities and action developed,  \nplans are prepared by e The PDC did not hold quarterly meetings  \nthe PDCs.  \ne Did not prepare quarterly performance reports.  \ne received funding for the PDC activities. \nThe Accounting Officer explained that the PDC is functional and meets quarterly; quarterly erformance reports are prepared.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}]], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. General  \n10 SACCOs did hold a general meetings as I advised the Meetings by required.  \nAccounting Officer PDM SACCOs e 10 SACCOs held their first general meeting ensure that PDM more than 1 month after their registration.  \nguidelines are adhered e In 10 SACCOs, a leadership vetting committee to.  \nwas elected and inaugurated.  \neIn 10 PDM SACCOs, the vetting criterion  \nfollowing the PDM SACCO byelaws was  \napproved in the minutes/agenda.  \ne 10 PDM SACCOs did have training of the PDM  \nSACCO members during the meeting.  \ne 10 PDM SACCOs did include the bank account  \nopening resolution in the minutes.  \ne by the time of the first general meeting, 10", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN Governance - Observations  \noo \u00ab =\u00bb 4-Recommendation structure  \n- The Accounting Officer noted the observations  \nand explained that management will ensure that  \nall SACCO Boards hold regular meetings.  \nSACCO  \ne 02 SACCOs did not constitute the supervisory, The Accounting Officer Committees  \nexecutive committees as well as the Loan, should ensure that all and  \nSub Production, Marketing, Business Development the subcommittees are Committees services, Finance and investment sub fully functional. Committees. \nFailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that the District has visited the 2 SACCOs and the Marketing subcommittee have been sensitized on their roles and they are now fully functional. \n6.2.1.3 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}]], "page": 34, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the 177 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.  \nThe 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.  \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business \n[= Nature of \\*~<\"- Observations training \\| \nManagement Response  \n\u201c  \n\u00b0 \n2 Training of Local The training of local experts was  \nThe Accounting Officer \nExperts \ncarried out on 24/11/2022 after funds  \nnoted the observations. were released on 09/11/2022  \nParish Chief, CDOs, Commercial  \nOfficers, and Extension officers  \nattended the training.  \n3 Training of  \nThe HLG core implementation team  \nThe Accounting Officer Households and did train households and enterprise  \nnoted the observations. Enterprise Group  \ngroup leaders in 122 parishes on  \nLeaders  \nhousehold visioning and enterprise \nanalysis. \nThe Accounting Officer is encouraged to continue the good practice of undertaking training for the various categories of stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}], [{"headings_0": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}]], "page": 34, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.2.1.4 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36 (1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that;  \nThe LG and more specifically the TILED department shall support the Office of \u00b0  \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was \nSN Nature --. ----of \\| Observations -  \nManagement Response registration \nInstitutions Money money lenders act.  \nSACCOs are issued with \nLenders Act  \ncertificate from the registrar of cooperatives, which is sufficient for them to begin operating. However its and idea which the government can look into in future \n", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}]], "page": 35, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Registration  \nof  \nAll Enterprise groups in 122 PDM The Accounting Officer noted Enterprise Groups as", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs were registered by the the observations. Community Based Community Development Officers at  \nOrganizations \nthe Sub County as Community Based Organizations (CBOs).", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}]], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Update of SACCO e The 10 SACCOs did have a PDM It was revealed by the Enterprise and member registers/ updated PDM Accounting Officer that during Household Registers member registers. training sessions, management encouraged SACCOs to recruit new", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "members. \nSigning of PRF UGX. 1,000,000,000 was transferred The Accounting Officer Financing \nto 10 SACCOs with signed PRF explained that PRF financing Agreements financing agreements. PRF agreements were signed Agreements of 10 SACCOs were before receiving the funds. signed after the first AGM took place  \nimplying that the signatories were  \nnot elected by the SACCOs.  \nIn 10 PDM SACCOs, the SACCO bank  \naccount number provided was  \ncaptured in the signed PRF Financing  \nAgreement as guided by Budget  \nexecution circular for FY 2022/2023,  \nJune 2022. \nSubmission of UGX. 1,000,000 was transferred to The Accounting Officer Attestation Forms by 10 SACCOs with evidence of explained that attestation the  \nAccounting \nsubmission of attestation form to the forms are submitted to the \nOfficer (AO) Secretariat. PDM secretariat before funding of PDM SACCOs, as funds cannot be released \nwithout them being available. \nEnforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer is encouraged to continue the good practice of undertaking", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}]], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth \u00b0  \nranking 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.  \noe 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.  \ne 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.  \nA loan applicant must be a member of a registered subsistence household on the oe  \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \noe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \no For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Management \nwealth \nResponse", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}], [{"headings_0": {"content": "wealth", "page": 37, "level": 2}}], [{"headings_0": {"content": "wealth", "page": 37, "level": 2}}]], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Ranking of e The 10 sampled parishes did carry out The Accounting Officer Households  \nwealth ranking during identification of noted the observations. subsistence households.\n2. Selection  \nand e All 10 parishes did select any flagship The Accounting Officer Implementation of projects contrary to the guidelines.  \nnoted the observations.", "metadata": {"headings": [{"headings_0": {"content": "wealth", "page": 37, "level": 2}}], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}], "table_of_contents": []}