{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUSIA DISTRICT LOCAL GOVERNMENT \\|  \n\\| FOR THE \nYEAR ENDED 30\u2122 JUNE 2023 \nORIGINAL COPY \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [[], [], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 1, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Op iri teeteteneneeeesneeeesssenseseececnsseeescassnnseeecassiseecssensescassussscestonecessnniasensiescessnnseeessaccessensias SADIGNIddW TE TAGOW LNSWdOT3A3G HSTAVd IHL JO NOILVINAWAIdWI  \nLY ggrnenneeneenesereseemeneetn NOLLWISIDS1 HLIM SONVIdWOD 40 LIANV AHL NO INOdEN geneneneenneeennssetnneennsstennennssetennnsntennessetenensterennnn SILLIITSISNOISIN ONLINO4IN Y3HLO LT SLNAWALVLS TWIDNVNIS SO LIGNV 3HL AO4 ALTIISISNOISFA S.AOLIANV Tene SLNAWALVLS TWIONVNIS SHL YOS ALTIIGISNOdS3Y S,LNAWADVNVN Leite triteeesnneeeessseeeeanssnnsseeeesossintectcassnssacecsstsseecsunseesessansacensnnseeeessieacessnnsseeessnees NOLLWWYOANI YSHLO Dgeeeneeneeneeennsenneneneesssstnenensentenessstennnnstenen essen AV LIdSOH NAVSVN JO MANIN  \n9% garen (44N) ANNd AVON vaNVON AHL JO NOLLVLNAWIIAWI  \nSp Gqieneeeeteennesnnsesseneessnsenemensssetsnnesssensesssennnesssstennsssennnnsttn NOLLVOINNI IIVDS OWIN bb yeeeeneenseeeenneenseetennenssssenenserseenstnnennnttnnen LNVY9 LN3WdOlnaa NOLIVOINdE Er Qsrrteeeseessteeeseeenennsseeesnsnnssseecessnssnesecessnsseceeesssseessansscesssnsssseesnssseessnesseessanessessaneseeessnees WVNDONd (1419N) SYASSNVUL TOSI TVLNIWNYFAODAILNI VANVON JO NOLLVININIIANI  \nZr GEnteeeeeetensenenssnensssreeenessesnnsstennsstsnnsseesnsssensssensentenssessseeenserensesennnstenenn (Hossma)  \nINVAD TWNOLLIGNOD NOLLVLINVS GNV AlddNS a3LVM TvaNna LDTALSIA  \nTr ST (Sv3aV SNIO4) SIWWVWAIOAI/SLNVYD LNIWNYFAOD AN JO NOLLVLNANFIdWNI  \nO'b ann SaLLYN YaHLO FE caNn dan CNY EA GREAODRIN  \nDe en Soa ienersa sie en OULW4 RIVE LNAWNUSAO9 SHL dO LNSWSOWNYN  \n072 \nP\u0131ys\u0131q \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUSIA 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 Busia District Local Government, which comprise the Statement of Financial Position as at 30\u00b0\" 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 Busia 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": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}], [{"headings_0": {"content": "P\u0131ys\u0131q", "page": 3, "level": 1}}]], "page": 2, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- behind-schedule\n- \\| School  \nwith few workers on site.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Validation of employees on the entity payroll  \nThe District had 2,292 employees on the IPPS payroll of which The Accounting Officer 1,888 (87.3%) were fully verified, 100 (9.2%) partially verified, should engage the 05 (0.5%) not verified, and 33(3.0%) did not show up.  \nconcerned Service Commissions and obtain In addition, 27 individuals who had not accessed the payroll by minute extracts within an end of June, 2023 were captured as new records and considered appropriate timeframe for in my determination of the District wage bill.  \nthe validation of the e For the fully validated staff, the Accounting Officer employees by Ministry of confirmed that all individuals who appeared for validation Public Service.  \nand who were part of the District\u2019s June 2023 payroll  \nThe Accounting Officer satisfied the minimum requirements to qualify as a genuine  \nshould regularly review the staff on the payroll.  \nDistrict payroll so as to \u00b0 For the partially validated staff, The Accounting Officer promptly remove such stated that he has communicated to the Respective Public employees and avoid Service Commission and District Service Commissions to continued loss to avail those Minute Extracts. \ngovernment. In addition, For the staff not verified, The Accounting Officer stated that the case in question should e  \nhe has summoned the concerned staff to submit all his be followed up with a view of recovery. employment/appointment documentation for verification.  \n\u00b0 For the staff who did not appear for the head-count, The The Ministry of Public Accounting Officer confirmed that these staff missed the Service should make validation exercise due to different reasons and gave an arrangements to validate explanation for each of these staff. \nany staff that missed this exercise for genuine reasons so that a complete clean payroll is established. Besides, investigations should be undertaken for the non-existing employees and appropriate action taken for the amounts expended to non-existent staff. \nThe Accounting Officer should initiate a process of deleting these names on \nemployee service.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer acknowledged that this problem is  \ncommon among some staff, that some claim data entrants erred  \nand misstated their dates of births during IPPS data capture; but  \nfurther revealed that he has since notified Ministry of Public  \nService of this anomaly.  \na) Findings from Other Special Audit Procedures  \nThe Accounting Officer I undertook other special audit procedures to review the accuracy should review its planning of the payroll including planning, budgeting and payments for the to ensure that statutory period of four years (2019/2020-2022/2023).  \ndeductions are paid as per the payroll register. In I noted that;  \naddition, the Accounting a) 201 employee records were captured on wrong scale/notches Officer should pay all the leading to an over computation of UGX. 35,119,530 and statutory  \ndeduction under computation of UGX. 335,246,597.  \narrears. Besides, the amounts over remitted b) Over-remittance of UGX. 557,711,212 and under-remittance should be followed up with of UGX. 162,865,983 of statutory deductions were made by a view of recovery.  \nthe entity during the period.  \nThe Accounting Officer c) Over-remittance of UGX. 164,068,276 and under-remittance should put in place controls of UGX. 6,707,8870f non-statutory deductions were made by to ensure that non- the entity during the period.  \nstatutory deductions are \nalways \naccurately Although the Accounting officer stated that there were no over computed and promptly and under payments of statutory deductions and non- statutory paid as per the payroll deductions my verification revealed the above over and under register. In addition, the remittances.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, [{"headings_0": {"content": "always", "page": 17, "level": 8}}], [{"headings_0": {"content": "always", "page": 17, "level": 8}}]], "page": 17, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- designed audit procedures -to- determine: whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 22, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- = -> ...and--- subsequent \\|:  \nworks not yet Contractor: I ee \u201c4 ~undertaken. ee a ate: j  \nKranima Eco  \nSoultions  \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nOne of the Class room One of the 5-stance Start-date:  \n9/12/2021 blocks pit latrines \nEnd date: \n10\"/05/2024 \nAmount paid by 30 June", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}], [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}], [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}]], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023. Nothing", "metadata": {"headings": [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"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": "refer;", "page": 33, "level": 1}}], "page": 35, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 4.7.4.4 Registration of PDM SACCOs and Enterprise Groups Parish sevubihe  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the  \nFund (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 formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June, 2022.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 37, "level": 2}}], "page": 40, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;  \nNature of \\| Observations Recommendation registration  \nLicensing of PDM Allthe 10 SACCOs were not licensed to The \nAccounting \nSACCOs Under the take on the business of lending under Officer  \nshould Microfinance  \nMicrofinance Institutions money lenders engage the PDM Institutions Money act as detailed in Appendix 10.  \nSecretariat on how Lenders Act  \nAs a result, enforcement of recovery of \\|to have all the PRF from beneficiaries by the PDM SACCOs licensed as SACCOs may be legally challenged money lending leading to loss of funds.  \nbusinesses. \na  \nThe Accounting Officer did not provide an explanation to this observation. \n4.7.4.5 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u00ae June, 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}]], "page": 40, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. 12-HUMAN CAPITAL 1203010509-Reduced 5 162,376", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Appendix 9: Disbursed PRF funds by SACCOs to beneficiaries & Funding of SACCOs  \nSN PDM SACCO  \nApplicants FY 2021/2022 PRF FY 2022/2023 PRF Total PRF Amount Amount Loaned \\_ 1 BUHASABA BUHEHE PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 \\| 2 BUHOBE BULUMBI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 3 BUBANGO BULUMBI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 4 BUSIME BUSIME PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 5 HABULEKE BUSITEMA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 6 SYANYONJA BUSITEMA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000 7 CHAWO BUSITEMA PDM SACCO 110 8,700,000 100,000,000 108,700,000 108,700,000 8 BUSITEMA BUSITEMA PDM SACCO 109 8,500,000 100,000,000 108,500,000 108,500,000 9 MAWERO BUTEBA PDM SACCO 110 8,900,000 100,000,000 108,900,000 108,900,000 10 ABOCHET BUTEBA PDM SACCO 113 9,000,000 100,000,000 109,000,000 109,000,000 11 BUSIBEMBE BUYANGA PDM SACCO 112 8,700,000 100,000,000 108,700,000 108,700,000 \n12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "metadata": {"headings": [{"headings_0": {"content": "6,200,000,000", "page": 53, "level": 2}}, [{"headings_0": {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13 BUWEMBE BUYANGA PDM SACCO 116 8,800,000 100,000,000 108,800,000 108,800,000 14 BUYUNDA BUYANGA PDM SACCO 112 8,600,000 100,000,000 108,600,000 108,600,000 15 BUYENGO DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 16 BUSIA DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 17 NANGWE DABANI PDM SACCO 111 9,000,000 100,000,000 109,000,000 109,000,000 18 BUWUMBA DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 19 DABANI DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 20 JINJA LUMINO-MAJANJI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 21 NAGABITA MAJANJI PDM SACCO 110 9,400,000 100,000,000 109,400,000 109,400,000 22 MAJANJL B MAJANJI PDM SACCO 109  \n8,500,000 100,000,000 108,500,000 108,500,000 23 MBEHENYI MASABA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 24 MASABA MASABA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 25 MAWANGA MASAFU A PDM SACCO 108  \n8,000,000 100,000,000 108,000,000 108,000,000 \\| 26 KUBO MASAFU PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 27 BUHATUBA MASAFU PDM SACCO 109 9,000,000  \n28 MASAFU MASAFU PDM SACCO 109 8,800,000 \n109,000,000 109,000,000 108,800,000 108,800,000 29 MASINYA MASINYA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 30 BUSIKHO MASINYA PDM SACCO \\| 113  \n9,000,000 100,000,000 109,000,000 109,000,000 31 BUMUNJI MASINYA PDM SACCO 109  \n32 BUHOYA NAMUGODI PDM SACCO \n8,800,000 \\| 100,000,000 108,800,000 108,800,000 9,000,000 100,000,000 109,000,000 109,000,000 \\| \n51 \ncs \n000\u20190Z6\u2019ESZ\u20199 000'0Z6\u2019ESZ\u20199 000\u2019000\u2019007\u20199 000\u20190z6\u2019Ess 9629 Im  \nSIVLOL 000\u00b0000'60T 000\u2019000\u201860T 000 000 007 000\u00b0000\u20196 a 607 ODDVS Wdd ONIWN FINHSVH 29 000\u2019000\u201960T 000\u2019000\u201960T 000\u2019000\u00b000T 000\u2019000\u20196 60T ODDVS Wdd VEVSVW ISVONVLN T9 000\u2019000\u201960T 000\u2019000\u201960T 000\u2019000\u201900T 000\u2019000\u20196 60T ODDVS WGd IGODNWYN IsWning 09 000\u2019000\u201960T 000\u2019000\u201960T 000\u2019000\u201900T 000000, 000\u2019000\u20196 60T ODDVS Wdd NAVSVW VONVMVW 6S 000\u2019000\u201960T 000\u2019000\u201960T 000\u2019000\u201900T  \n607  \nOIIVS WAd NAVSVW 3L01Nng 8S \n000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "metadata": {"headings": [{"headings_0": {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 54, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. BUSIA DLG  \nBULUMBI  \nBULUMBI NAMUGODI 3 enterprises and 9 enterprise groups Yes", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nNAMUGODI PARISH PDM SACCO \n3; BUSIA DLG BUHOYA  \nBUHOYA NAMUGODI 4 enterprises and 16 enterprise  \nNo \nNAMUGODI PARISH PDM SACCO  \ngroups \n+", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. BUSIA DLG BUHUMI BUHUMI NAMUGODI 3 enterprises and 11 enterprise No", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "NAMUGODI \\| PDM SACCO ja I \n", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. BUSIA DLG  \nKUBO MASAFU  \nKUBO MASAFU PDM 3 enterprises and 17 enterprise No", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH SACCO groups \\|", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. BUSIA DLG BUHATUBA MASAFU BUHATUBA MASAFU 7 enterprises and  \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nPARISH PDM SACCO \\|", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. BUSIA DLG  \nMAWANGA MASAFU MAWANGA MASAFU 13 enterprise groups and 9  \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH PDM SACCO enterprises \\| L \n", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. BUSIA DLG  \nBUTOTE MASAFU BUTOTE MASAFU PDM 7 enterprises and 24 enterprise  \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH SACCO groups", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. BUSIA DLG  \nMAWANGA MASAFU MAWANGA MASAFU A 5 enterprises and 18 enterprise  \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nA PARISH PDM SACCO groups \n", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. BUSIA DLG  \nMASAFU MASFU MASAFU MASAFU PDM 16 enterprise groups and 4  \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH SACCO enterprises \n54", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["WUOA", "29", "18207", "MI"], "page": 3}]}