{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF IBANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nORIGINAL COPY \nOFFICE OF THE AUDITOR GENERAL \nUGANDA \nDECEMBER, 2023 \nTable of Contents \nPage", "metadata": {"headings": [[], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 8}}]], "page": 1, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "validation and were categorised as follows;  \ndeleting these names e 22 employees who did not appear for the headcount were  \nfrom the payroll. For staff accounted for by the Accounting Officer as being away for genuine  \non transfer of service, reasons which included study leave abroad, staff who had no  \nthe Accounting Officer National IDs at the time of validation.  \nshould initiate a process e 32 employees were confirmed to have exited the District due to:  \nof transfer of salary death, dismissal, abscondment, retirement, transfer of service, payment to their new and those who are known to the Accounting Officer but failed to  \nduty stations and recruit appear for validation without justification.  \ntheir  \nreplacements.  \n01 individual whose names were not on the District's payroll by e Include the employee on \u00b0 \nJune 2023, appeared for the validation exercise. This individual  \nthe validated District was included on the validated payroll, upon confirmation by the  \npayroll by introducing Accounting Officer regarding their status.  \ntransfer of the payroll record from the previous The Accounting Officer explained that;  \nposting station.  \ne Records were accurately captured  \nThe employees who did not appear for head count were sick while  \ne \nothers lacked information about the validation exercise.  \nThe validated employee had not yet accessed the District payroll e", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}]], "page": 13, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "T reviewed the implementation of the Grant activities and noted the following;  \nA Review of reports submitted to MWE revealed that only out of the sampled 19 \u00b0  \nout of 582 (3.3%) of the existing water sources, and only 4 out 4 (100%) of the new sources were tested. Of the 23 tests carried out, only 22 (91.7%) of the water sources were found to be suitable for human consumption. This is shown in the table below and detailed in appendix 13  \nSN Category Number of Percentage Percentage Percentage Percentage water required to be actually untested of successful sources tested tested tests. (a) b (a-b)  \n1 Existing 582 20% 3.3% 97 91,7 projects  \n2 New 4 100% 100% 0 100 projects \nThe water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that the water source that did not meet the quality parameters was a shallow well and the community was sensitized and it was \ndemolished. \nRecommendation \nI advised the Accounting Officer to devise means of ensuring that the water sources constructed meet the quality required to produce safe for consumption. \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) Developed the Intergovernmental Fiscal Transfers \nReform \nto \n4 \n\\| Supply and installation of irrigation system to 40 farmers  \nConsultancy services for the feasibility study and detailed engineering design of piped water system in Rwengwe -Nyakatete GFS and Irimya  \nExtension of kijongo piped water system in Kijongo  \nConstruction of seed secondary school at Bwahwa in Nyabuhikye SC esses ee of  \nKihani HCII to HCIII  \nTOTAL \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations  \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}], [{"headings_0": {"content": "demolished.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}]], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 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\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}], "page": 28, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "\u00b0 The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and\\_ District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team.  \nThe PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \nA PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans.  \nThe Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems.  \nThe Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District Council, Parish and SACCO level and made the following observations; \nGovernance Observations Recommendation structure \nservices, Finance and investment sub Committees. sub committees are fully Details in appendix 7.  \nformed, functional and operational.  \nWhen the Auditor visited the SACCOs, the files for  \nminutes were with Parish Chiefs and he couldn't  \naccess them for any information. These files are now  \navailable and ready for verification. However, these  \nwere not availed for verification. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.1.6 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;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}]], "page": 32, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "The 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 \nFailure to register the SACCO\u2019s under the Microfinance Institutions money lenders Act my make, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.1.7 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; \nParagraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth oe", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}]], "page": 33, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "2. Mushu Igango Begumana 1,000,000 1,000,000 Coffee Implemented nga Igorora Pasclasio  \na different PDM", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "project SACCO \n3 Mushu Igango Mpora 1,000,000 1,000,000 Banana Implemented nga Igorora Boniface  \na different PDM \nproject SACCO", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}], [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}]], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "4. Irwani Irwaniro Kwikiriza 1,000,000 1,000,000 cattle Coffee Implemented ro = Jameson", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "- 06-NATURAL 000006- 000006- RESOURCES, Planning and Planning and ENVIRONMENT, Budgeting Budgeting CLIMATE CHANGE, services services LAND AND WATER", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "13. Katehe(PSP) Existing Tested Successful\n14. Kabaare(YT) Existing Tested Success", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 49, "level": 4}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "_[ \n46", "metadata": {"headings": [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, [{"headings_0": {"content": "_[", "page": 49, "level": 5}}]], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "15. Kahengyere(YT) Existing Tested Successful 16 Nyakahita (DB)  \nKigoro(DB)  \nKako(DB) Existing Tested Successful Katooma(DB) Existing Tested Successful Kyabwayera(DB) Existing Tested Successful Rwenkuba(SW) Existing Tested Un successful\n16. Kihani(SW) Existing Tested Unsuccessful 23, Kabarungi (production well) Existing Tested Successful", "metadata": {"headings": [{"headings_0": {"content": "_[", "page": 49, "level": 5}}], "page": 50, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "- project still in existence. r  \nCleared the revolving fund -", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 61, "level": 2}}], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "- leaving all members domant.  \n130 Rwenkobwa Youth 05/32/2018 12,100,000 6,800,000  \nMotorcycles are in good condition Boda Boda  \n5,300,000  \n265,000 and all members promised to pay.  \n131 Mirambi Youth Boda 03/12/2021 9,600,000 2,480,000  \nMembers agreed to start paying Boda 7,120,000 back.", "metadata": {"headings": [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}], "table_of_contents": [{"content": ["Uganda Women Entrepreneurship Programme (UWEP) Recoveries to date - 23", "43 FRR Sea MU Ton I AE", "24", "cence ne", "Oe a mera - 24", "mena eee crea rc ea en", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS enneee: - 25", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 0.- - 25", "OTHER REPORTING RESRONSIBILITIES", "26", " uu0u.un u au nun 00 mn anna aan", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "26", "\u201eau enenu nun"], "page": 2}, {"content": ["Wage expenditure (Payroll audit/FS- 21,596,874,440 21,596,874,440", "audit), Items to aggregate in arriving at", "the wage expenditure, General staff", "salaries (211101), Gratuity", "(273105),Pension (273104)", "Theme area-PDM expenditure audited 40,022,654 21,636,897,094", "Focus area-Microscale irrigation projects 621,400,349 22,258,297,443", "Focus area-UGIFT (Infrastructure) 1,145,085,311 23,403,382,754", "Focus area-Water development grant 486,761,220 23,890,143,974", "(Piped water, and Rural water and", "Sanitation grant)"], "page": 5}]}