{"paragraphs": [{"content": "2. Non-Tax 37,369,199 69,101,949 -31,732,750 Accounting Officer Revenues  \nTotal 400,000,000 249,426,552 \\| should continue 8 engaging the Ministry Revenue  \nof Local government The DLG over collected revenue from LST administrative fees and and parliament to ,  \nlicenses as well as other fines and penalties which is commendable", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Out of the total program receipts of UGX.697,188,812, UGX.697,188,812 was spent by the entity resulting in no un-utilized balance.  \nThe district budget and departmental work plans revealed no variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub-grant (PWSG) (UgIFT component).  \nAll the four budgeted projects were provided for in the approved five-year development plan.  \nAll the five water projects were eligible.  \nAll the planned projects were appraised.  \nOnly 1 out 4 (25%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community.  \nAll the 4 out of 4 (100%) of the projects had their designs approved by the Ministry of Water and Environment.  \nAll water expenditures were made on appropriate codes.  \nAll water projects were completed within the stipulated timelines.  \nAll the 20 water facilities were constructed on land where there was proof of \nownership. \nAll the 7 water facilities were functioning.  \nT noted that 11 out of 11 newly constructed boreholes, and a sample of 7 out of 712 existing boreholes had yields that were above the required standard. There was use of stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes.  \nAll the water user committees are functional and take responsibility for the water sources.", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 3}}, [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}], [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}]], "page": 17, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2022. Appendix 8 refers.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "4.4  \nReview 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\"\u00a2 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 structures are summarized as \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems.  \noe 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 that e \nPDM 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 Recommendation \nStructure \n", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}]], "page": 29, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish  \nI reviewed the operations of the PDC The Accounting Officer Development in the 10 sampled PDM SACCOS, and should ensure that Committees noted the following;  \nquarterly PDC meetings", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "(PDC) \ne Out of 10 PDCs, none had held all are held as per the the 4 quarterly meetings.  \nguidelines. In addition, the e Parish priorities and action plans for PDC should be sensitized the FY 2022/2023 were not about the need to prepare prepared by all the 10 PDCs.  \naction plans.  \ne The PDCs prepared only 3 out of 4  \nquarterly performance reports.  \ne10 PDCs received funding of  \nUGX.10,500,000 for the PDC  \nactivities. Details in Appendix 11. \nAccounting Officer explained that;  \ne Only 3 quarterly meetings were held because the first quarter funds were meant for preliminary PDM activities. \ne The lack of action plans and parish priorities was due to improper information flow from the PDM secretariat. \n", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}]], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2. General Meetings e 10 SACCOs held their first general The Accounting Officer by PDM SACCOs  \nmeeting more than 1 month after should liaise with the their registration.  \nMoFPED so that there is", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the committees are largely not functional because of lack of motivation through facilitation to do their work so people are not motivated to join them. \n4.4.1 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}]], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and 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 Accounting Officer 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. \nI made the following observations; \nSN Nature I of Observations \nRecommendation \nregistration \n", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}]], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 42 SACCOs were not licensed to take on The Accounting SACCOs Under the the business", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "undergoing a probational period awaiting guidance from the PDM secretariat. \nUpdate of SACCO eAll 10 sampled SACCOs did not have an The \nAccounting \nEnterprise and updated PDM member registers Officer should \nHousehold \ncontrary to the guidelines. Details in ensure that all Registers Appendix 15. enterprise and Household groups The Accounting Officer explained that by are registered.  \nthe time of audit, the district had just  \nconcluded the PRF disbursements to the  \nbeneficiaries under different group,  \ntherefore up-dating household registers  \nand enterprise groups would be  \nimplemented in January 2024. \n4.4.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users iF handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial Inclusion, -  \nOctober 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5% June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, [{"headings_0": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 32, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 32, "level": 2}}], [{"headings_0": {"content": "Household", "page": 32, "level": 1}}], [{"headings_0": {"content": "Household", "page": 32, "level": 1}}], [{"headings_0": {"content": "Household", "page": 32, "level": 1}}]], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking 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.  \nEach 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.  \nNo 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 PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM \nSACCO. \nAll beneficiaries should be members of a registered subsistence household on the \nActivity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Household", "page": 32, "level": 1}}, [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}], [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}], [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}]], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Selection and \\|e 10 parishes selected flagship The Accounting Officer Implementation of projects that were inconsistent should ensure that Prioritized/Flagship with the LG selected priority flagship projects for", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Projects \ncommodities. Details in Appendix Iganga DLG are", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}, [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "16. implemented as", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "directed \nFailure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer explained that the user hand book for PDM (October", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, [{"headings_0": {"content": "directed", "page": 33, "level": 9}}], [{"headings_0": {"content": "directed", "page": 33, "level": 9}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2022. in paragraph 3.8 (a) under qualifying PDM enterprises in rural areas states that Government", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "recommends the following production lines for those with less than four acres; Poultry, fishing farming, piggery, food crops, Zero grazing, dairy cattle, fruits and coffee. The enterprises Iganga selected fall in the above categories. \nInsurance Policy for \\| e All the 8 sampled PRF beneficiaries The Accounting Officer Farming Enterprises who carried out farming enterprises should incorporate or in 10 PDM SACCOs did not obtain enhance \nthe \nagricultural insurance policies from requirement \nof \nUAIS. Details in Appendix 17.  \ninsurance policy into the continuous training Lack of recourse in form of insurance program to equip will expose the farming enterprises to farmers with insurance the adverse effects of climate change knowledge.  \nand may result into failure to recover  \nthe loan funds. \nThe Accounting Officer explained that many of the farmers did not appreciate the need for Agricultural Insurance while others were ignorant about the cost implication. \na \nAppendices  \nAppendix 1: Performance of Local revenue \nNo Source \nApproved Actual Variance Reasons for under/over budget Collections collection  \nTax Revenues \\|  \nLocal Services Tax  \n157,380,000 161,962,096 -4,582,096 Since many staff were recruited so more contributions were made. Land fees  \n22,000,000 7,295,122 14,704,878 Few land applications \nreceived. Business Licenses \n43,350,000 10,209,885 33,140,115 Business people didn\u2019t want and refused to pay for some \nplaces \nOther tax revenues 139,900,801 139,043,301 Non-Tax Revenues  \nOther Property income 0 N/A Dividends  \n0 \nRent \n0  \nOther property income 0  \n(disposal of assets)  \nSale of goods and services  \nN/A  \nAdministrative fees and 37,369,199 42,468,199 -5,099,000 Increased amounts in the licenses administrative fees Court fines and Penalties  \nOther fines and Penalties \n26,618,750 \nMiscellaneous Revenue  \n15000 \nN/A \n", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, [{"headings_0": {"content": "directed", "page": 33, "level": 9}}], [{"headings_0": {"content": "the", "page": 33, "level": 1}}], [{"headings_0": {"content": "the", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}], [{"headings_0": {"content": "No Source", "page": 34, "level": 3}}], [{"headings_0": {"content": "No Source", "page": 34, "level": 3}}], [{"headings_0": {"content": "received. Business Licenses", "page": 34, "level": 3}}], [{"headings_0": {"content": "received. Business Licenses", "page": 34, "level": 3}}], [{"headings_0": {"content": "places", "page": 34, "level": 4}}], [{"headings_0": {"content": "places", "page": 34, "level": 4}}], [{"headings_0": {"content": "Rent", "page": 34, "level": 3}}], [{"headings_0": {"content": "Rent", "page": 34, "level": 3}}], [{"headings_0": {"content": "26,618,750", "page": 34, "level": 1}}], [{"headings_0": {"content": "26,618,750", "page": 34, "level": 1}}], [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}], [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Other fees from the different", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "collections \n", "metadata": {"headings": [{"headings_0": {"content": "collections", "page": 34, "level": 3}}, [{"headings_0": {"content": "collections", "page": 34, "level": 3}}]], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "- This was money for loan application fee paid by an individual erroneously yet it is no longer collected by the", "metadata": {"headings": [{"headings_0": {"content": "collections", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "for information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only  \n750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available \nquarters \ndirected to be proper  \nto produce the used  \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n46 \n19 NAWANSENGA NAWANSENGA WARE NAMUNGALWE TC YES PDM SACCO \n20 NAMUNSAALA NAMUNSAALA WARD NAMUNGALWE TC YES PDM SACCO \n21 NAMUNKESU NAMUNKESU WARD NAMUNGALWE TC YES PDM SACCO \n22 NAMUNKANAGA NAMUNKANAGA WARD NAMUNGALWE TC YES PDM SACCO \n23 MWENDANFUKO MWENDANFUKO WARD NAMUNGALWE TC YES PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}]], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available \nquarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}]], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors \u2014  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available \nquarters \ndirected to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only \\| 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available \nquarters \ndirected to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors On  \nYes only 3 Not provided. Not port, 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available \nquarters \ndirected to be proper  \nto produce the used  \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n51 \nAppendix 12: Functionality of PDM SACCO Board  \nVote Parish Name Name of SACCO  \nDate of board member  \nDid board members fill expression of interest forms Name appointment Yes/No  \nNamungalwe ward Namungalwe T/C PDM SACCO  \n2 Iganga\\_\\_\\| Nawanyingi\\_\\_\\| PDMSACCO\\_ \\| \u2014 \n\\|\\_6 Iganga\\_\\_\\_\\| Bwanalira BulamagiPDMSACCO\\_ \\| [yes \n8 Iganga\\_\\_\\_\\| Busowoobi\\_\\_\\|\\_Busowoobi Nakigo PDM SACCO  \n9\\| Iganga Nabitende Nabitende Kidaago PDM SACCO  \nMwendanfuko Mwendanfuko Ward Namungalwe T/C PDM  \n11/07/2022 yes SACCO \n52", "metadata": {"headings": [{"headings_0": {"content": "(Bo", "page": 55, "level": 2}}, [{"headings_0": {"content": "three", "page": 55, "level": 3}}], [{"headings_0": {"content": "three", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}]], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Iganga Nawanyingi Nawanyingi Nawanyingi 11  \nDoesn\u2019t have an updated enterprise and house hold PDM SACCO register\n3. Iganga Mwira Mwira Nambale PDM 18 SACCO\n4. Iganga  \nNakalama  \nNakalama Nakalama PDM 20 SACCO  \n5 Iganga Kyendabawala Kyendabawala Nawandala 11", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold \nregister \nDoesn\u2019t have an updated enterprise and house hold \nregister \nDoesn\u2019t have an updated enterprise and house hold PDM SACCO register", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, [{"headings_0": {"content": "register", "page": 60, "level": 9}}], [{"headings_0": {"content": "register", "page": 60, "level": 9}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}]], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Iganga Bwanalira Bwanalira Bulamagi PDM 18 SACCO\n7. Iganga Naluko Naluko Nabitende PDM 11 SACCO\n8. Iganga Busowoobi Busowoobi Nakigo PDM 11 SACCO\n9. Iganga Nabitende Nabitende Kidaago PDM 18 SACCO\n10. Iganga Mwendanfuko Mwendanfuko Ward 11", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold register  \nDoesn\u2019t have an updated enterprise and house hold \nregister \nDoesn\u2019t have an updated enterprise and house hold register  \nDoesn't have an updated enterprise and house hold register  \nDoesn\u2019t have an updated enterprise and house hold \\| Namungalwe T/C PDM register  \nSACCO \n56 \nAppendix 16: Failure to select and implement prioritized/flaqship projects Vote Name Parish Name  \nName of SACCO \n: \nSACCO \n4 \n5 \nList of projects How many How many of the implemented per enterprises are in enterprises are farming SACCO the SACCO enterprises \nPoultry, Fruits and \nVegetable \nHotculture, and Coffee Diary, Coffee \nHotculture, and Coffee  \n16 tganga 2 BwanaliraBulamagippmsacco \u2014\\_ \\|1\u00b0 IB 7 \nPiggery.  \nFish, and Coffee \nHotculture, Dairy and Fish \nPDM SACCO Piggery. \n57", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}]], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []}