{"paragraphs": [{"content": "2. Human Construc PHC 118,000,000 a At the There The Capital tion of Develop", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 4.1.1 Areas of Improvement\n- \\- ---~-. -  \n2  \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}], "page": 22, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "231009. Saal oO] Baal \\| 39,310,019 104,826,717 17,718,350 87,108,367, sd 3951009, oO] 88,752,201] 88,752,201, \\| 157,240,075 157,240,075 106,470,551 50,769,524 \\|", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 28, "level": 1}}], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that MoFPED maintained a parish database of 49 Parishes as a basis for funding PDM SACCOs for the District. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 55 gazetted parishes. This implies that 6 parishes were not planned for, thus not funded. Details of the unfunded parishes are in the table below;  \nCounty Sub County/Town  \nSN District Council Parishes 1 BUNYANGABU BUNYANGABU COUNTY BUHEESI  \nIRINDA  \n2 BUNYANGABU BUNYANGABU COUNTY BUHEESI  \nKYAMIYAGA  \n3 BUNYANGABU BUNYANGABU COUNTY BUKARA  \nBUSANDA  \n4 BUNYANGABU BUNYANGABU COUNTY BUKARA  \nBULYAMBAGHU  \n> 5 BUNYANGABU BUNYANGABU COUNTY RWIMI  \nRWEIHARA \\| 6 BUNYANGABU \\| BUNYANGABU COUNTY RWIMI \n| KARAMBI | \nAs a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. \nThe Accounting Officer explained that the parishes were fully gazetted administrative units which were excluded by MoFPED for funding as the District had no control. \nRecommendation \nThe Accounting Officer should bring up this issue with MoFPED who should in turn consider the excluded parishes for funding in the subsequent disbursement in order to achieve the financial inclusion objective.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 36, "level": 3}}, [{"headings_0": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}]], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.8 Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe Supervisory Board checks the efficiency &-effectiveness of the Cooperative e \ninternal control systems. \no 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.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for o \nthat 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; \nSN Governance Observations \nManagement Response Structure \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}]], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parish", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I reviewed the operations of the PDC The Accounting Officer \nDevelopment \nin the 10 sampled PDM SACCOS, explained that there was \\| \nCommittees and noted the following; \nskill gap among the \n(PDC) \no None of the PDC\u2019s prepared SACCO leaderships to parish 5-year plan.  \ndevelop parish 5 year plans but capacity building will be carried out to ensure plans are \ndeveloped \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, [{"headings_0": {"content": "Development", "page": 37, "level": 8}}], [{"headings_0": {"content": "Development", "page": 37, "level": 8}}], [{"headings_0": {"content": "Development", "page": 37, "level": 8}}], [{"headings_0": {"content": "Development", "page": 37, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 37, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 37, "level": 8}}], [{"headings_0": {"content": "developed", "page": 37, "level": 8}}], [{"headings_0": {"content": "developed", "page": 37, "level": 8}}]], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. General", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "o All SACCOs held their first general The Accounting Officer \nMeetings \nby meeting more than 1 month after explained that there was PDM SACCOs Se  \na need to disburse funds \ncee, \nee SACCds Hie ceneret 39 aeg Bvel WelRg In 48 PDM Men)  \nreceiving the certificate of already received funds  \nregistration from the registrar which was a requirement to hold first general meeting as an evidence of registration of \\| the SACCO. nn  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 8}}, [{"headings_0": {"content": "Meetings", "page": 37, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 37, "level": 2}}], [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}], [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}]], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. PDM SACCO eAll PDM SACCOs with fully The Accounting Officer constituted Boards did not hold attributed failure to hold", "metadata": {"headings": [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to prepare 5 year-plans will lead to inadequate identification of development priorities and resource allocation thus undermining the objectives of the PDM and failure to hold the first general meeting within 1 month of registration may lead to the delay in disbursement of PRFs to the beneficiaries and project implementation. In addition, failure to hold regular Board meetings and to have a functioning Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nRecommendation \ne The Accounting Officer should ensure that the PDCs are trained to develop a parish 5 year plans for each parish that will guide in achieving the PDM objective. \ne The Accounting Officer should ensure constant follow-ups on the SACCO registration certificates from registrar to avoid the delays in holding First General Meetings and disbursements process. \nThe Accounting Officer should ensure that the SACCOs carryout the regular board e \nmeetings. \ne The Accounting Officer should ensure that sub committees are constituted and trained to coordinate the farming activities. \n5.1.9 Implementation  \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 require that;", "metadata": {"headings": [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 38, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 38, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 38, "level": 1}}]], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All SACCOs were not licensed to take The Accounting Officer SACCOs Under the on the business of lending under explained that the Microfinance  \nMicrofinance Institutions money lenders SACCOs are registered Institutions Money act as detailed in Appendix 12.  \nunder cooperative Lenders Act  \nsocieties Act and they As a result, enforcement of recovery are on their of PRF from beneficiaries by the PDM probationary period to SACCOs may be legally challenged acquire licenses from leading to loss of funds.  \nMicrofinance Institutions that allows extending financial services to its members.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}], "page": 40, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer should ensure SACCOs obtain licenses as per the Microfinance Institutions Lenders Act to facilitate in provision of financial services to its members. \n5.1.11PDM 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\u2018 June 2023", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, [{"headings_0": {"content": "registration", "page": 40, "level": 8}}]], "page": 40, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A loan applicant must be a member of a registered\u201csubsistence household on the o  \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \ne 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).  \noe 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 Recommendation Selection and o27 ou of 126 farmer The Accounting Officer Implementation of enterprise/households  \nexplained that the Prioritized/Flagship implemented projects that are SACCOs were guided not from the priority commodity by the geological \nProjects \nlist. Details are in Appendix 13.  \npriorities of the districts where \neach Failure to select and implement  \nprioritized projects may undermine geographical  \narea \nachievement of the pillar implemented different suitable commodity \nobjectives. \npriorities different from few selected for the district. \n", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, [{"headings_0": {"content": "registration", "page": 40, "level": 8}}], [{"headings_0": {"content": "registration", "page": 40, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}], [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}], [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}], [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}]], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Insurance Policy for o All. PRF beneficiaries who carried The Accounting Officer Farming Enterprises out farming enterprises in 49 explained that the PDM SACCOs did not obtain guidelines for obtaining agricultural insurance policies insurance policy for from UAIS.  \nfarming enterprises are not in place and the Lack of recourse in form of  \ninsurance will expose the farming district still a wait for the guideline from the enterprises to the adverse effects  \nsecretariat.  \nof climate change and may result  \ninto failure to recover the loan", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "oThe vehicle consuming oil  \nThis is one sign that the engine needs overhaul  \nThis is therefore to request the vehicle be taken to cooper Uganda ltd the dealers of ford vehicles for a fully detailed assessment.  \noFaulty gear box gears not engaging and it currently parked at the hospital parking yard. i UG 3463R  \neNot running and it was taken to cooper motors for assessment and repairing. Assessment and quotation showed costs of UGX 78,714,793 so that it can be worked on.  \n7 E-Ranger ambulance UDX 025Z Grounded  \n6 Honda Motorcycle (110CC) UG 1738M  \nGrounded  \n2 Motor cycle UG- 2808-M Grounded  \n8 Yamaha AG LG 015914  \n9 Yamaha AG LG 015314  \n10 Motor cycle UG- 1738-M  \ndl, YAMAHA LG 017914 Grounded  \nle Yamaha AG LG 014414  \n13 Motor cycle Yamaha LG 0103114 Grounded  \n14 Motor cycle LG 0127-14 Grounded  \n15 Motor cycle UG 0931M Grounded  \n16 Motor cycle LG 019814 Grounded \n- 17 Motor cycle LG 0168-14 Grounded \n47 \nAppendix 9: Lack of Land titles  \nS/N ITEM \\_\\_\\| status OWNERSHIP 1 Headquarters Deed plan  \nTooro Kingdom 2 Kibiito Town Council  \n\\_\\_\\| Deed plan  \nTooro Kingdom 3\\_\\| Rwimi Town Council", "metadata": {"headings": [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}], [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}], [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}]], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Title out ( not yet picked from MZO)  \nBDLG 4 Rubona Town Council Not yet surveyed  \nBDLG 5 Kyamukube Town Council Survey in progress  \nBDLG 6 Kakinga Town Council Deed plan  \nBDLG 7 Kabonero Sub County Deed plan  \nBDLG 8 Rwimi Sub County Not yet surveyed BDLG 9 Kisomoro Sub County \\_ Not yet surveyed  \nBDLG 10 Kiyombya Sub County\\_ Deed plan BDLG 11 Kibiito Sub County Survey ongoing BDLG 12 Buheesi Sub County \\_\\|\\_ Not yet surveyed  \nBDLG 13 Kibiito HC IV", "metadata": {"headings": [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}], "page": 51, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Te Deed plan", "metadata": {"headings": [{"headings_0": {"content": "Te Deed plan", "page": 51, "level": 3}}], "page": 51, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Bunyangabu KABAALE KABAALE Banana, Irish No 14 15 14 14 DLG KIBIITO KIBIITO PDM potatoes  \nselling  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 4}}], "page": 54, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 4}}], "page": 54, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Bunyangabu CENTRAL CENTRAL Banana, No 10 11 11 10 DLG WARD KIBIITO PDM Piggery,", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 4}}], "page": 54, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Vegetables \nSACCO \n51", "metadata": {"headings": [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}, [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}], [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}]], "page": 54, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. Bunyangabu WEST WARD WEST Banana, Irish No 9 15 15 13 DLG", "metadata": {"headings": [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nKIBIITO PDM Potatoes, Vegetables SACCO \n4, Bunyangabu LYAMABWA LYAMABWA Banana, irish No 10 16 16 10 DLG KISOMORO Potatoes,  \npDM sacco Piggery, Diary  \nfarming", "metadata": {"headings": [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}, [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}], [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}]], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Bunyangabu CENTRAL CENTRAL Banana, Dairy No 7 12 8 18 DLG NYAKIGUMBA NYAKISUMBA \\| farming, Irish  \nPDM sacco Potatoes,", "metadata": {"headings": [{"headings_0": {"content": "Vegetables", "page": 54, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Piggery", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6. Bunyangabu EAST EAST Banana, Yes 13 13 13 13 DLG NYAKIGUMBA NYAKISUMBA Piggery  \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Bunyangabu SOUTH SOUTH Banana, Irish No 9 15 15 7 DLG NYAKIGUMBA NYAKISUMBA \\| Potatoes,  \nPDM sacco Piagery", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Bunyangabu WEST WEST Banana, Dairy No 10 14 14 12 DLG NYAKIGUMBA NYAKISUMBA \\| farming, Irish  \nPDM SACCO\\_ Potatoes,", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nPiggery \n9, Bunyangabu WESTERN WESTERN Piggery, No 8 11 11 5 DLG WARD RUBONA Onions, Dairy  \nPDM sacco farming,  \nBanana \n", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}, [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}], [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}], [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}]], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Bunyangabu CENTRAL CENTRAL Banana, No 7 9 9 7 DLG RUBONA RUBONA Onions,  \nPa piggery,  \nPoultry, Irish  \npotatoes", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 55, "level": 1}}], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Total \n97 131 126 \\|= \n52", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 55, "level": 2}}, [{"headings_0": {"content": "Total", "page": 55, "level": 2}}], [{"headings_0": {"content": "Total", "page": 55, "level": 2}}]], "page": 55, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []}