diff --git "a/reports/chunks/Namisindwa District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Namisindwa District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Namisindwa District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF NAMISINDWA DISTRICT LOCAL", "metadata": {"headings": [], "page": 1, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], "page": 1, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nDS PET csc iii moc annonce nes med cpa et alae Re \nOPINION \n1 sic \u00abnics nn aan ann Dan a aan nm ann wann an nn na en Kee \nLa Rn nen \nBASIERT NN 1 en TEE TEE TESTER \nED Le 1 EEE EEE", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}, [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}]], "page": 1, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.0 Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 ...eneesssasseseeennnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnenenannnn \n2.0 Management of the Government Salary Payroll........ccccssececcccccseesseecsscceseessscaceracsenes 12 \nEmphasis of Mater, \n15 asian taxu tiie s\u00e9tisacenes enna cexeareweevenuprenyszme Ra ee aaNasenne \n3.0 \nAccumulated receivables and payables ........ccsccsssseseccecccecceeccescccccececeneresecestersuees 15 \nEIERN (DEALS) 16 nn ET TEE EEE", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}, [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}]], "page": 3, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "metadata": {"headings": [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}], "page": 3, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DER EUREN RE a 31 a TE ETTEETTEETEN \nManagement'\u2019s Responsibility for the Financial Statements..........cccceceseeeeeeesesseeeeeeeeessusenes a1 Auditor\u2019s Responsibility for the Audit of Financial Statements........csc:ssesssssesccccceececcecerseenes 32 \nOther Reporting Responsibilities. 33 ...........cccssseeccceeseecsecceceeececceeseceeeeeeseseeeeeaseeeeeessnnaecareanes \nReport on \u2018the Audit of Compliance with Legislatlon \n33 aucasunnneennennennne nn nenne nn \n6.0 Implementation of the Parish Development Model \n33 .......sssscsssccscsesstreceeessseneeeeetenees", "metadata": {"headings": [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}], [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}], [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}], [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}]], "page": 3, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 4, "level": 1}}, {"headings_1": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nMeaning \\| sere eres eae ee DLG District Local Government \n\\| \nGoU \\| Government of Uganda \nICT Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 4, "level": 1}}, [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 4, "level": 1}}], [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 4, "level": 1}}]], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "_ INTOSAI", "page": 4, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| International Organization of Supreme Audit Institutions \\_IPPS Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "_ INTOSAI", "page": 4, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "| ISSAIs", "page": 4, "level": 2}}, {"headings_1": {"content": "_ INTOSAI", "page": 4, "level": 3}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions \\|", "metadata": {"headings": [{"headings_0": {"content": "| ISSAIs", "page": 4, "level": 2}}, {"headings_1": {"content": "_ INTOSAI", "page": 4, "level": 3}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_LGFAM", "metadata": {"headings": [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 2}}, {"headings_1": {"content": "| ISSAIs", "page": 4, "level": 2}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, \n2007", "metadata": {"headings": [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 2}}, {"headings_1": {"content": "| ISSAIs", "page": 4, "level": 2}}, [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 2}}, {"headings_1": {"content": "| ISSAIs", "page": 4, "level": 2}}]], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_LGFAR", "metadata": {"headings": [{"headings_0": {"content": "_LGFAR", "page": 4, "level": 1}}, {"headings_1": {"content": "_LGFAM", "page": 4, "level": 2}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_Local Government Financial and Accounting. Manual, 2007 \\_LGPPDA Local Government Public Procurement and \n\\| Disposal Authority \\_ \n\\| LLG Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "_LGFAR", "page": 4, "level": 1}}, {"headings_1": {"content": "_LGFAM", "page": 4, "level": 2}}, [{"headings_0": {"content": "_LGFAR", "page": 4, "level": 1}}, {"headings_1": {"content": "_LGFAM", "page": 4, "level": 2}}]], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LR", "metadata": {"headings": [{"headings_0": {"content": "LR", "page": 4, "level": 2}}, {"headings_1": {"content": "_LGFAR", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Local Revenue \\| MDAs \nMinistries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "LR", "page": 4, "level": 2}}, {"headings_1": {"content": "_LGFAR", "page": 4, "level": 1}}, [{"headings_0": {"content": "LR", "page": 4, "level": 2}}, {"headings_1": {"content": "_LGFAR", "page": 4, "level": 1}}]], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoES |", "metadata": {"headings": [{"headings_0": {"content": "MoES |", "page": 4, "level": 1}}, {"headings_1": {"content": "LR", "page": 4, "level": 2}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Ministry of Education \nMoFPED 1 \u2018Finance, Economic \n\\| Ministry of Planning and Development MoGLSD Ministry of Gender, Labour and Social Development \n\\| MoLG\\_ Ministry of Local Government \nNAA National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "MoES |", "page": 4, "level": 1}}, {"headings_1": {"content": "LR", "page": 4, "level": 2}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_NTR | Revenue", "metadata": {"headings": [{"headings_0": {"content": "_NTR | Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "MoES |", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Non-Tax \nOAG Office of the Auditor General. Program Budgeting System \\_ \nPayroll Consults Africa \nU Oo = Q \nPayroll Deduction Management System Procurement & Disposal Unit \n\\| \nPublic Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "_NTR | Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "MoES |", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Public", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 4, "level": 1}}, {"headings_1": {"content": "_NTR | Revenue", "page": 4, "level": 5}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nFinance Management Regulations \n\\| Public Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury \n\\_ Treasury Single Account \nTreasury Sub Single Account \n\\_\\_\\_ \n\\_ Uganda Association", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 4, "level": 1}}, {"headings_1": {"content": "_NTR | Revenue", "page": 4, "level": 5}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Banker's", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 4, "level": 5}}, {"headings_1": {"content": "Public", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Uganda Consolidated Fund \n\\| Uganda Consumer and Lender's Association \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 4, "level": 5}}, {"headings_1": {"content": "Public", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling", "page": 4, "level": 5}}, {"headings_1": {"content": "Banker's", "page": 4, "level": 5}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Support to Municipal infrastructure Development \\_ Uganda Women Empowerment Project \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF NAMISINDWA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30'4 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling", "page": 4, "level": 5}}, {"headings_1": {"content": "Banker's", "page": 4, "level": 5}}, [{"headings_0": {"content": "Uganda Shilling", "page": 4, "level": 5}}, {"headings_1": {"content": "Banker's", "page": 4, "level": 5}}], [{"headings_0": {"content": "Uganda Shilling", "page": 4, "level": 5}}, {"headings_1": {"content": "Banker's", "page": 4, "level": 5}}]], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], "page": 5, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Namisindwa District Local Government, which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Namisindwa 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": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}]], "page": 5, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion IT conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matters Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. Entities prepare budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. In arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. The mandate of Namisindwa District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. During the financial year 2022/2023, the District had a budget of UGX.39,172,589,669 out of which UGX.35,393,689,000 was warranted as shown below; Budget Warrants % funding UGX UGX 70007 = [2 (Non-wage) 13,057,591 8611007 66 3 Development 4,805,079 5,472,682] 11 \\|\\_\\| Total 39,172,590 35,393,689 90 Out of the total warrants of UGX.35,393,689,000 I reviewed the utilisation of warrants worth UGX.28,768,223,664 (81%) as summarised in the table below Actual Cumulative Cumulative", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}]], "page": 5, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report.", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 7, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the District planned to collect local The \nAccounting revenue of UGX.350,000,000 however; by the end of the year, only Officer \nshould UGX.116,054,793 had been collected representing 33% performance. The tender out the summary is in the table below and the details are in appendix 1. \ncollection of local", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "report.", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 7, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Te Approved Actual", "metadata": {"headings": [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], "page": 7, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\u2014\\_\\_\\_(budget Collections \\| \nrevenue, ensure timely deduction of Local service taxes eg \nTax Revenues 160,000,000 112,664,793 47,335,207 in the quarter when Non-Tax 190,000,000 3,390,000 186,610,000 the code is still Revenues \nactive and sensitize \\|\\_\\_\\| Revenue 350,000,000 116,054,793 233,945,207 politicians on the effect of revenue In addition, only UGX.150,000 out of UGX.12,700,000 NTR realised from the under performance sale of bids was reported in the financial statements and I could not confirm towards \nservice whether this amount was remitted to consolidated fund for warranting. \ndelivery. \nOverall, the DLG under collected local revenue which denied the entity resources to implement planned activities while spending at source, encourages misuse of public funds. The activities that were either not or partially implemented are shown in the table below; \nProgramme Amount Activities not Purpose and impact not /partially of the warranted implemented unimplemented activity \n\\| Public \nsector \nPurpose transformation \nallowances for Capacity building and support improved service supervision, delivery \ntraining and \nmentorship of Impact \nthe lower Local Supervision, training Government and mentorship was staff handled in two quarters out of the planned four quarters in a financial \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}, [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}]], "page": 7, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the under collection of Local revenue to the following; \nThe quarantine which was imposed on tendered cattle markets due to e \noutbreak of lumpy skin, foot and mouth disease in financial year 2021/2022. Due to non collection during the quarantine period, the contractors wanted to sue the District, by then CAO entered into negotiation with them to continue collecting for the subsequent financial year 2022/2023 which affected local revenue collection for the period in question. \nMost of employees (Production and health staff) did not receive salary, e \nin the months where the LST code is active on the payroll and supplementary was provided when the code had been removed. This affected the collection of Local Service Tax. \nBusiness licence collections were affected greatly by local politics. \ne \n1.1.2 Performance of GOU warrants \nThe District had an approved budget of UGX.34,606,014,285 to implement The \nAccounting the various programmes, out of which UGX.34,722,703,277 was warranted Officer \nshould representing 100% performance. Whereas the overall performance was at engage the relevant 100% because of the effect of excess warranting in human capital authorities \nand development, UGX.630,557,064 was not warranted in different programmes. ensure that all budgeted funds are The performance of warrants for each of the programmes is shown in the warranted. \ntable below; \nProgramme Approved Warrants (UGX) %age Budget (UGX) perfor \nan \u201c868, 345, \u201c868, 345, 100% \\| resources, 971 971 100% \\| environment, climate \\| Change] \\| Private sector 70,355,654 100% development \n0b Integrated transport 729,255,185 527,319,649 72% \nservices \ndevelopment \nPublic sector anne 412,241,120 5,287,828,038 \n98% \\| : transformation \nu \nmobilization \nand \nmind-set change \nGovernance and 1,675,144, 92%", "metadata": {"headings": [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}, [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}]], "page": 8, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uUOrEPUIWLWOIIY", "metadata": {"headings": [{"headings_0": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}, {"headings_1": {"content": "Te Approved Actual", "page": 7, "level": 3}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ainjies Adod u J2d\\|uyI9\\} spafoid 4Yeys JO pue 3o jou JOU \n\u2014 \npue paywuswajduun jo Jo Buipiing diysuojuaw pauuejd \n\u00bbPedw\u0131 ay\\} peo! le aunnol PLISIG pue S9IAIOS Bumuien sem sJayenb 4noJ jeDueuy pue jo uawoy pue au\\} jo 359q SIUBUJBAODN JO", "metadata": {"headings": [{"headings_0": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}, {"headings_1": {"content": "Te Approved Actual", "page": 7, "level": 3}}, [{"headings_0": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}, {"headings_1": {"content": "Te Approved Actual", "page": 7, "level": 3}}], [{"headings_0": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}, {"headings_1": {"content": "Te Approved Actual", "page": 7, "level": 3}}], [{"headings_0": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}, {"headings_1": {"content": "Te Approved Actual", "page": 7, "level": 3}}]], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ayeyapun", "metadata": {"headings": [{"headings_0": {"content": "ayeyapun", "page": 9, "level": 1}}, {"headings_1": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uIeJgo @doss pue sas\u0131peid JO adods Buipi\u0131ng Areuoljeys Pino", "metadata": {"headings": [{"headings_0": {"content": "uIeJgo @doss pue sas\u0131peid JO adods Buipi\u0131ng Areuoljeys Pino", "page": 9, "level": 3}}, {"headings_1": {"content": "ayeyapun", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "asoding AWARE juawdinba", "metadata": {"headings": [{"headings_0": {"content": "uIeJgo @doss pue sas\u0131peid JO adods Buipi\u0131ng Areuoljeys Pino", "page": 9, "level": 3}}, {"headings_1": {"content": "ayeyapun", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dsoding peduy 0} dsoding Aynedey paao\u0131du\u0131 ul ay} Bsodind", "metadata": {"headings": [{"headings_0": {"content": "dsoding peduy 0} dsoding Aynedey paao\u0131du\u0131 ul ay} Bsodind", "page": 9, "level": 1}}, {"headings_1": {"content": "uIeJgo @doss pue sas\u0131peid JO adods Buipi\u0131ng Areuoljeys Pino", "page": 9, "level": 3}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "adueuaquiej Dueuajurew om) e JuawJamoduwa *sdnos6 \u00bbdoss quawsamodua ssasse vorejuswaldu\u0131 pue diyssojuatu", "metadata": {"headings": [{"headings_0": {"content": "adueuaquiej Dueuajurew om) e JuawJamoduwa *sdnos6 \u00bbdoss quawsamodua ssasse vorejuswaldu\u0131 pue diyssojuatu", "page": 9, "level": 3}}, {"headings_1": {"content": "dsoding peduy 0} dsoding Aynedey paao\u0131du\u0131 ul ay} Bsodind", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aunyiey pauuejd \"speoJ Auan\u0131lap Peduj pajpuey Jo s\u0131oyenb \"Je9, uawom peduy paanpay dsoding spalo\u0131d SaDI\\}DeId peduy paanpay jsaq asoding peduy Aqyoede> eqs pajulig", "metadata": {"headings": [{"headings_0": {"content": "adueuaquiej Dueuajurew om) e JuawJamoduwa *sdnos6 \u00bbdoss quawsamodua ssasse vorejuswaldu\u0131 pue diyssojuatu", "page": 9, "level": 3}}, {"headings_1": {"content": "dsoding peduy 0} dsoding Aynedey paao\u0131du\u0131 ul ay} Bsodind", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cuolsin\u0131adns ul Aunwwoy uolezijiqouw vorezjigoW pue yJewWYysuaq ayeyapuN yo Bulioyuow PLYsIq", "metadata": {"headings": [{"headings_0": {"content": "\u201cuolsin\u0131adns ul Aunwwoy uolezijiqouw vorezjigoW pue yJewWYysuaq ayeyapuN yo Bulioyuow PLYsIq", "page": 9, "level": 3}}, {"headings_1": {"content": "adueuaquiej Dueuajurew om) e JuawJamoduwa *sdnos6 \u00bbdoss quawsamodua ssasse vorejuswaldu\u0131 pue diyssojuatu", "page": 9, "level": 3}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "U! Buroyuow SIURULIBADD Buloyuow paonpay \n30 pue yno OL ayy pue \n0\\} oL auy e \ne \nAnen\u0131ed/ \u201aSupung Jediueysau qsoiduut \npoqusweajdui pue 4OJ pue Jo 1907 doy uswom 0\\} 40 0\\} Jo pue Aseuoneys 30 saduemoyje yoddns \u2019uoisiaiadns Bumien diys\u0131ogusw Jamo] JUBWLUBA0D leuoneiado spun Buuien asiidiaquy sdnoi6 soqwaw aagnoaxe SYEHaPUN Bunoyuow spalo\u0131d Buplewysuag saouemoyje jestuysaL Bunoyuow spalo.\u0131d", "metadata": {"headings": [{"headings_0": {"content": "\u201cuolsin\u0131adns ul Aunwwoy uolezijiqouw vorezjigoW pue yJewWYysuaq ayeyapuN yo Bulioyuow PLYsIq", "page": 9, "level": 3}}, {"headings_1": {"content": "adueuaquiej Dueuajurew om) e JuawJamoduwa *sdnos6 \u00bbdoss quawsamodua ssasse vorejuswaldu\u0131 pue diyssojuatu", "page": 9, "level": 3}}, [{"headings_0": {"content": "\u201cuolsin\u0131adns ul Aunwwoy uolezijiqouw vorezjigoW pue yJewWYysuaq ayeyapuN yo Bulioyuow PLYsIq", "page": 9, "level": 3}}, {"headings_1": {"content": "adueuaquiej Dueuajurew om) e 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of the Auditor General, 2023", "type": "heading"}}, {"content": "oes\" Z80\u2019ETH\u2019pZT /ep\u2018eee\u2019Tz 800\u201907Z\u2018OrT T00\u2019SST\u2018 ay\\}", "metadata": {"headings": [{"headings_0": {"content": "payeBpng", "page": 9, "level": 1}}, {"headings_1": {"content": "\u2018spuny", "page": 9, "level": 5}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SE6\"", "metadata": {"headings": [{"headings_0": {"content": "SE6\"", "page": 9, "level": 4}}, {"headings_1": {"content": "payeBpng", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jueweMm", "metadata": {"headings": [{"headings_0": {"content": "jueweMm", "page": 9, "level": 1}}, {"headings_1": {"content": "SE6\"", "page": 9, "level": 4}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "107 \n76 \\_ \n0\\} \u2018Bulmo]jOJ \nuoneniasqo SddIMas oqng uo pue abuey> pue", "metadata": {"headings": [{"headings_0": {"content": "jueweMm", "page": 9, "level": 1}}, {"headings_1": {"content": "SE6\"", "page": 9, "level": 4}}, [{"headings_0": {"content": "jueweMm", "page": 9, "level": 1}}, {"headings_1": {"content": "SE6\"", "page": 9, "level": 4}}], [{"headings_0": {"content": "jueweMm", "page": 9, "level": 1}}, {"headings_1": {"content": "SE6\"", "page": 9, "level": 4}}]], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201epae\u0131bagur wodsuen ANPNASEyuI pue Jopeas ew4oysuey A\u0131unwwoy uoNezIgoLu Jespulw BIULLIBAOS Auunaas uawdojsaag uejd jejuswajdu\u0131 aunjiey", "metadata": {"headings": [{"headings_0": {"content": "\u201epae\u0131bagur wodsuen ANPNASEyuI pue Jopeas ew4oysuey A\u0131unwwoy uoNezIgoLu Jespulw BIULLIBAOS 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"page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| a uo! ynsau", "metadata": {"headings": [{"headings_0": {"content": "a4}", "page": 9, "level": 3}}, {"headings_1": {"content": "\u201epae\u0131bagur wodsuen ANPNASEyuI pue Jopeas ew4oysuey A\u0131unwwoy uoNezIgoLu Jespulw BIULLIBAOS Auunaas uawdojsaag uejd jejuswajdu\u0131 aunjiey", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Juawe\u0131duu", "metadata": {"headings": [{"headings_0": {"content": "Juawe\u0131duu", "page": 9, "level": 1}}, {"headings_1": {"content": "a4}", "page": 9, "level": 3}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\} \ne", "metadata": {"headings": [{"headings_0": {"content": "Juawe\u0131duu", "page": 9, "level": 1}}, {"headings_1": {"content": "a4}", "page": 9, "level": 3}}, [{"headings_0": {"content": "Juawe\u0131duu", "page": 9, "level": 1}}, {"headings_1": {"content": "a4}", "page": 9, "level": 3}}]], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IWW]", "metadata": {"headings": [{"headings_0": {"content": "IWW]", "page": 9, "level": 1}}, {"headings_1": {"content": "Juawe\u0131duu", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sv", "metadata": {"headings": [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Observation Recommendation \ne Routine manual maintenance by road gangs of 115 km distance was not implemented. \ne Support supervision, training and mentorship of lower local governments(LLGs) was not undertaken. \nCommunity mobilisation and empowerment of women groups not e \nachieved. \ne Technical monitoring and benchmarking not implemented. \nThe Accounting Officer explained that going forward management shall be writing to relevant ministries. \nPerformance of external assistance \nThe entity had an approved budget for external assistance of The Accounting UGX.4,566,575,381 from the various programmes out of which Officer should UGX.670,985,611 was warranted resulting in a shortfall of ensure that UGX.3,895,589,777 representing 15% performance. \nbudgeting of external assistance The performance of warrants for each of the programmes is shown in the is realistic to the table below; \ncurrent need of the district. \nProgramme Approved %", "metadata": {"headings": [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}, [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}], [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}], [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}], [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}], [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}]], "page": 10, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 10, "level": 3}}, {"headings_1": {"content": "sv", "page": 9, "level": 5}}], "page": 10, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funding,", "metadata": {"headings": [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], "page": 10, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development \nThe UGX.3,895,589,777 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgramme Amount Activities not Purpose of the not implemented unimplemented warranted \nactivity \n\\| Human \\| 3,895,589,7 \\| Immunization \\| Purpose nm Capital 77 and To undertake Development \nsurveillance of immunization under diseases in the child days and District emergence responses and surveillance. \nImpact \nDisease surveillance, collection of samples from suspected citizens and transportation of samples to Entebbe for \nNo Observation \n1.1.4 Utilization of Warrants \nOut of the total warrants of UGX.35,393,688,888 availed during the year, The \nAccounting UGX.33,750,153,488 was utilized by the entity resulting in un-utilized Officer should follow warrants of UGX.1,643,535,400 representing utilization of 95% us shown in up the matter with the table below; \nMOFPED on the re- voting of the un- Programme Warrants Utilized Un utilized %oage utilized funds to Availed warrants warrants perfor ensure that the", "metadata": {"headings": [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}, [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}]], "page": 10, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_(UGX) -", "metadata": {"headings": [{"headings_0": {"content": "_(UGX) -", "page": 11, "level": 5}}, {"headings_1": {"content": "funding,", "page": 10, "level": 3}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "contractors for the", "metadata": {"headings": [{"headings_0": {"content": "_(UGX) -", "page": 11, "level": 5}}, {"headings_1": {"content": "funding,", "page": 10, "level": 3}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agro-", "metadata": {"headings": [{"headings_0": {"content": "Agro-", "page": 11, "level": 3}}, {"headings_1": {"content": "_(UGX) -", "page": 11, "level": 5}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,", "metadata": {"headings": [{"headings_0": {"content": "Agro-", "page": 11, "level": 3}}, {"headings_1": {"content": "_(UGX) -", "page": 11, "level": 5}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "752,882,692", "metadata": {"headings": [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Bu iad 256,627,162 \nnal \u2014 255,530 2 u \ncompletion of the industrializatio construction of n \nMukoto Seed School Natural 868,345,971 383,734 962,237 and supply of ICT resources, equipment are environment, \nsourced for service climate change \n70,355,654 58,849,481 11,506,173 delivery. development \nIntegrated 527,319,649 501,122,152 26,197,497 95% Going forward the transport Accounting Officer infrastructure should always and services \nprocess monthly Human capital 23,468,774, e \nei deductions with development \nsalaries to ensure \\| timely remittance of transformation \nstatutory Community 273,444,910 272,111,487 1,333,423 obligations. mobilization \nand mindset \nchange \nand securi sii \nDevelopment 469, 223 451,962,833 17,629,390 96% \nplan", "metadata": {"headings": [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}, [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}], [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}], [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}], [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}]], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JUNIRIEEIRSRE", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35,393,688, \"488 1,643,535, 888 \n400 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nProgramm Warrants Activities Reason for the not Utilized affected by the underutilization e \nunder utilization of \u2018Warrants \n\\| \\_ This \\_ \u201cwas money \nNo Observation Recommendation Private 11,506,173 Statutory This money was \nsector \ndeductions (PAYE released in June as development \nand LST) were not a supplementary for remitted to URA for wage which was the staff of late to enable Administration completion of the Department \ndeductions remittance process Integrated 26,197,497 Statutory This money was transport \ndeductions (PAYE released in June as infrastructur \nand LST) were not a supplementary for e and \nremitted to URA for wage which was services \nthe staff of Roads late to enable and Engineering completion of the Department \ndeductions remittance process Human 967,334,062 \ne This money was capital \ne Construction \nreleased in June development completion of as a Mukoto seed supplementary, School not which was late for implemented. procurement of Procurement of service providers ICT equipment for for the completion Mukoto seed of Mukoto seed School not School and ICT implemented \nequipment. because of late \nrelease of funds \ne This money was Statutory released in June deductions (PAYE as a and LST) were not \nsupplementary for remitted to URA wage which was for the staff in late to enable Health \ncompletion of the Department \ndeductions remittance process Public sector 90,292,418 Statutory \nThis money was transformati \ndeductions (PAYE released in June as on \nand LST) were not a supplementary for remitted to URA for wage which was Town Councils staff late to enable completion of the deductions remittance process Governance \n12,024,670 No activity was It was as a result of and security \naffected over budgeting of \nNo Observation Recommendation \nThe Accounting Officer explained that the supplementary funds came late in June therefore, it was hard to absorb the funds fully given the fact that the IFMS system had network issues and the system was closed on 24\" June 2023 far different from the date announced by PSST (30 June 2023). \n1.1.5", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}, [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}]], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the work \nplans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 I \nadvised the states that the work plan of a vote shall indicate the key performance Accounting Officer indicators to be used to gauge the out-puts. \nto seek guidance from MOFPED on the Part A of the performance contract for Accounting Officers outlines the core selection \nof performance requirements against which their performance should be appropriate assessed in regard to achievement of planned results. This requires the performance Accounting Officer to be assessed on the extent to which annual key indicators \nand performance indicators and targets are achieved for key projects and/or targets to avoid such programs. omissions during planning \nand I reviewed the approved work plan and sampled 10 outputs with a total of budgeting. \n38 activities. I noted the following; \ne Only one (01) output with four (04) activities had clear performance indicators and targets. \ne Nine (09) outputs with 34 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 2. \nNo. of No of Expenditure Activities activities \nwith clear without clear \nperformanc performance \ne indicators indicators \nand targets and targets \n\\| \"34 1 5,952,268,281 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the ministry of Finance Planning and Economic was still \nRecommendation (03) activities were partially implemented, while four (04) activities The \nAccounting remained unimplemented. Officer should ensure that all non and \npartially of No of implemented activiti Activiti activiti activiti activities are es in es fully es es not \nprioritized in the the implem partiall implem subsequent financial outputs ented y ented \nyear. \nimplem \nimplement \nPartially implement \ned outputs \nTotal \n10 \nNon/partial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. \nNon implemented activities", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}, [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}]], "page": 13, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Completion of Mukoto Seed Secondary School\n2. Procurement of ICT equipment (computers for ICT Lab) at Mukoto Seed Secondary School\n3. Routine manual maintenance of 115 Kilometers\n4. Recruitment of 125 Health workers", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], "page": 14, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Partially implemented activities", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], "page": 14, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Namboko seed secondary School\n2. Routine mechanized maintenance of District roads\n3. Procurement of Onions under production department", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], "page": 14, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 3 for details; \nThe Accounting Officer attributed the anomalies to late release of supplementary funds and this is the 3\u2019 time when money for the construction of Mukoto seed secondary school is coming towards the close of the financial year. This has affected the district to implement the planned projects. \n1.1.7 Misclassification of expenditure \nNo Observation \n\\| Recommendation appropriate Management response \nspending codes and The Accounting Officer attributed the mischarges to inactive charge codes going forward to be due the upgrade of the PBS by MOFPED, delayed guidance on budgeting for strict on budgeting micro scale irrigation expenditure and delayed submission of the budget. \nof activities on correct codes as specified in the chart of Accounts. \n1.7 Delivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 The service delivery under focus areas \nI sampled seven (07) out of eleven (11) activities in Four (4) focus areas with a total expenditure of UGX.3,204,840,405 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report.", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}, [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}]], "page": 14, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Observation Implication", "metadata": {"headings": [{"headings_0": {"content": "Key Observation Implication", "page": 15, "level": 3}}, {"headings_1": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Key Observation Implication", "page": 15, "level": 3}}, {"headings_1": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Education \nWorks were substantially completed in The project had not been Development all sampled projects but the project handed over by the Grant \ninspected were not yet commissioned contractor to serve the because of delayed payment of the intended beneficiaries, which contractor, some projects were not resulted in delayed service labelled with snags not communicated delivery. \nto the contractors. \nMicroscale Demonstration irrigation equipment \\| Functionality of the", "metadata": {"headings": [{"headings_0": {"content": "Key Observation Implication", "page": 15, "level": 3}}, {"headings_1": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 15, "level": 5}}, {"headings_1": {"content": "Key Observation Implication", "page": 15, "level": 3}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were delivered and installed timely but demonstration equipment some components such as solar panels \ncould not be confirmed. \nand pumps were being kept in farmer\u2019s \nhomes and functionality could not be \nconfirmed at the site. Some water \npoints had not been connected \n\\| \nUGIFT", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 15, "level": 5}}, {"headings_1": {"content": "Key Observation Implication", "page": 15, "level": 3}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Construction", "metadata": {"headings": [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of Mukoto Seed School Abandonment of works is loss \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29!\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nNamisindwa DLG had a wage budget of UGX.21,309,919,642, out of which UGX.20,068,995,088 (94%) was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.18,569,608,441, and I advised the obtained supplementary funding of UGX.3,464,920,176 resulting into a Accounting Officer to revised wage budget of UGX.22,034,528,617 which was all warranted. \nliaise with MOFPED to ensure that Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG supplementary resulting in un-utilized warrants of UGX.1,303,869,045 representing funding is available utilization of 94% as summarized in the table below; \non time \nApproved Supplem Revised Warran Payment Unspent Budget entary Budget ts UGX. s UGX. Balance UGX. Bn\\_ UGX. Bn UGX. Bn Bn Bn UGX. Bn\\_", "metadata": {"headings": [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}, [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}], [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}], [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}], [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}], [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}]], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|3.46", "metadata": {"headings": [{"headings_0": {"content": "|3.46", "page": 16, "level": 3}}, {"headings_1": {"content": "Construction", "page": 15, "level": 3}}], "page": 16, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "|3.46", "page": 16, "level": 3}}, {"headings_1": {"content": "Construction", "page": 15, "level": 3}}], "page": 16, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "/18.57", "metadata": {"headings": [{"headings_0": {"content": "/18.57", "page": 16, "level": 2}}, {"headings_1": {"content": "|3.46", "page": 16, "level": 3}}], "page": 16, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22.03.", "metadata": {"headings": [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], "page": 16, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mo ]273 \\_\\_\\_\\|\\_ 1.30 \nFrom the analysis, I noted that there was an under absorption of UGX.1,303,869,045. \nThe Accounting Officer explained that under absorption of the wage budget was due to the late release of supplementary funds which came in June. \nInconsistencies in Employee Details \ne A total of 11 individuals whose names were not on the district\u2019s June, The \nAccounting \nThe Accounting Officer explained that the records of the affected employees were mixed up with wrong dates of birth and employee numbers as compared to the downloaded employee list IPPS report which reflect different date of birth and employee numbers. \n2.3 Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). \nI noted that; \na) Payment of salary using wrong scales and notches", "metadata": {"headings": [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}, [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}]], "page": 16, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~~", "metadata": {"headings": [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}], "page": 17, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A comparison of the base pay as per IPPS/HCM payroll registers with the The \nAccounting base pay as per salary structure revealed that 1,044 staff were paid on a Officer \nshould wrong scale/notches leading to an overpayment of UGX.419,029,549 and consider undertaking underpayment of UGX.269,243,583. monthly reconciliations of the I note that capture of employee records on wrong scale/notches was \\| payroll to ensure attributed to failure by management to effectively follow annual salary that salaries are paid increments as per the approved salary structure and lack of reconciliations. \naccurately as per the salary scales and The capturing of employee records on wrong scale/notches distorted the budget for annual implementation of the wage budget. Underpayment negatively affects the salary \nincrements employees\u2019 livelihood as well as their terminal benefits while, over-payments where necessary. caused financial loss to the Government. \nIn addition, the HCM The Accounting Officer explained that any salary updates to be handled on system should be the payroll it starts with initiation request by the affected staff which is reviewed \nto forwarded by the head of department and authorized by the Responsible automate \nthe officer, before capturing on IPPS. \nincrements since they are based on individual \nappointment anniversaries. \nba\\} b) Non-payment of salary \n4 arrears \nI noted that salary arrears for 78 employees worth UGX.277,779,918 were The", "metadata": {"headings": [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}, [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}], [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}], [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}], [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}]], "page": 17, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], "page": 17, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not paid in the period under review. \nOfficer should institute measures to Accumulation of salary arrears is an abuse of employee rights. It may also ensure that the create pressure on employees to use unethical means for survival. \nHuman Resources Department utilises The Accounting Officer explained that residual salary arrears for the past the updated list to financial years have been compiled upon request by the affected staff and prepare the payroll \nc) Management of statutory and non-statutory deductions \nI recomputed and compared the total deductions from the payroll registers I \nadvised the with the remittances/payments to establish whether all the payroll Accounting Officer to deductions were made to the appropriate beneficiary institutions. I noted put in place controls the following; \nto ensure that non- i. Over and under remittance of UGX.15,318,256,030 and statutory deductions UGX.2,331,038,892, respectively, over the 4 years\u2019 period. \nare always accurately computed ii. \nOver and under remittance of UGX.75,753 and UGX.2,802,344,231, and promptly paid as respectively, over the 4 years\u2019 period \nper the payroll register. In addition, The Accounting Officer took note of the observations. \nthe amounts over remitted should be followed up with a view of recovery.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}]], "page": 17, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], "page": 18, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to confirm staff after probation Period \nMy review of staff appointment letters during staff head count and validation I advised the revealed that 171 Staff have never been issued with confirmation letters Accounting Officer to despite having completed the probationary periods. \nexplain the delayed confirmation of staff Failure to confirm staff denies them chance of promotion and demotivates and ensure that them. confirmations are duly done after The Accounting Officer explained that the names of the affected staff have probation. \nbeen submitted to DSC for confirmation and a waiting for the minutes so \nthat issuance of confirmation letters is done. \ne) Misclassification of salary payments \nI obtained appointment letters of staff at head count to establish what type I \nadvised the of appointments they had so as to establish the funding sources. I Accounting Officer to conducted analytical procedures and I noted that UGX.85,796,616 paid to ensure \nthat 36 staff were charged on wrong account code(s) contrary to the posting expenditure is made terms. \nfrom correct codes. \nMisclassification of funds misstates wage expenditure in the financial statements and creates arrears on wage. \nThe Accounting Officer explained that this was due to insufficient funds and therefore management decided to encroach on other department budgets in order to avoid accumulating residual arrears. \nf) \nNon-existing staff on Namisindwa DLG Payroll \nDuring my review of the February 2023 payroll, it was noted that one I advised the teacher (Apio Deborah Grace) was found in the IPPS database as having Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}, [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}]], "page": 18, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 19, "level": 1}}, {"headings_1": {"content": "d)", "page": 18, "level": 1}}], "page": 19, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of the Entity Staff Structure and Establishment \nDuring the audit, I obtained the approved staff structure and establishment I \nadvised the from the district and compared it with the actual positions that were filled Accounting Officer to in the district and noted the following observations; \nensure the Head of \nHuman Resources I, Variances between the approved establishment and the every month updates filled positions \nthe staff list for During the audit, I noted that out of 92 approved positions, a total Accounting Officer of 22 positions were filled leaving a gap of 70 vacant positions. \nApproval. The updated list should ii. Lack of approved staff establishment structure \nbe used as a basis I noted that the district did not have an approved and costed staff for preparing the establishment structure that shows the resource requirements to payroll. \nimplement the structure. \niii. Updated the staff list \nI noted that the district had removed staff leavers from its updated staff list and had included all new staff on the staff list. \nThe Accounting Officer did not respond to this observation.", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 19, "level": 1}}, {"headings_1": {"content": "d)", "page": 18, "level": 1}}, [{"headings_0": {"content": "g)", "page": 19, "level": 1}}, {"headings_1": {"content": "d)", "page": 18, "level": 1}}], [{"headings_0": {"content": "g)", "page": 19, "level": 1}}, {"headings_1": {"content": "d)", "page": 18, "level": 1}}], [{"headings_0": {"content": "g)", "page": 19, "level": 1}}, {"headings_1": {"content": "d)", "page": 18, "level": 1}}]], "page": 19, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], "page": 19, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Estimated Wage Budget for validated staff for FY 2023/2024 \nA comparison of the district-approved estimates of UGX.23,181,163,000 The \nAccounting with the recomputed payroll costs of UGX.26,070,106,559 revealed that the \nOfficer should review Accounting Officer under estimated the wage cost by UGX.2,888,943,559. \nthe estimates taking into account the Under-provision for wage may lead to the accumulation of domestic arrears. estimated employee costs for persons in The Accounting Officer did not respond to this observation. \npost and planned recruitments and \nseek appropriate approval \nin \naccordance with \nrelevant policies and legislation. \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 Accumulated receivables and payables in the statement of financial \nThe Accounting Officer should devise better recovery strategies so that performance is", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}, [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}]], "page": 19, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "improved.", "metadata": {"headings": [{"headings_0": {"content": "improved.", "page": 20, "level": 1}}, {"headings_1": {"content": "h)", "page": 19, "level": 1}}], "page": 20, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "improved.", "page": 20, "level": 1}}, {"headings_1": {"content": "h)", "page": 19, "level": 1}}, [{"headings_0": {"content": "improved.", "page": 20, "level": 1}}, {"headings_1": {"content": "h)", "page": 19, "level": 1}}]], "page": 20, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], "page": 20, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1 \nReview of Education Development Grant \nA review of a sample of education development grants Projects/programs undertaken by the Local Government during the year under review revealed the following:", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.1 Positive observations \nI noted the following areas where the District had commendable performance; \ne The budget allocations of Education Development grant of UGX.259,131,000 in line with provisions of the criteria where UGX.252,131,000 (98%) was allocated for capital development works and the balance of UGX.7,000,000 was allocated investment service costs (monitoring). \noe [noted that all eight (08) grant projects/activities totalling to UGX. 259,131,000 were incorporated into the District Work plan and budget. \no All projects were not screened for likely environmental and social impacts. \no The entity received UGX.259,130,697 as budgeted representing 100% performance. All the released amount totalling to UGX.259,130,697 was absorbed representing 100% absorption. \no The District did not incur any expenditure on ineligible activities \no I noted that the District did not divert funds through wrong coding of transactions and mischarges. \noe All the projects worth UGX.241,295,542, contract managers were appointed from user groups or sector specialists. \ne I noted that all projects were not sufficiently supervised by their respective user committees. \no Internal auditor audited the grants expenditure on all projects. \nIn addition, Local Governments need to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up to date asset register of education facilities, showing the status of their conditions to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nThe Accounting Officer explained that the department has asset register in place but by the time of audit was with national assessor. \nThe Accounting Officer should ensure that the asset register for education facilities is maintained and updated regularly. \n5.1.2.2 Status of Project Implementation/Inspection for service delivery \nI sampled three (03) projects with a total contract sum of UGX.41,791,059 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nTable showing the extent of service delivery in focus areas \nActivity Contract Pictorial Evidence Summary of Audit details Amount \nfindings (Time, conclusion", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 21, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], "page": 21, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], "page": 21, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost \nEEE \nEEE \nEEE \nand \n\\_\\_\\_\\_\\_\\_\\_\\|Functionality) \n\\| Construction 19,991,059 \ne At the time of The project had of a four lined \nen es, inspection, not been handed stance pit \nWesel 7 were over \nae works by the latrine at \n\\| \\| fae 9 substantially contractor to \\| \nBuwasiba \nSS a BEE completed but serve the Dj \na Primary school \nm 17 the project was intended \nBeh Contractor: \n2 not yet beneficiaries, i \ni \ncommissioned which resulted in Ms. African \nbecause of delayed service Construction Boa delayed delivery. Technicians = \n\\| payment of the \nand 3 \u201c\\| \nSS \ncontractor. \nContractors \nThe project had \nnot \nbeen \nlabelled \u2014\\_ / . \n===. e The project had \\\\ not been labelled \nFri", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}, [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}]], "page": 21, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DERECHEE", "metadata": {"headings": [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], "page": 22, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Noted an open Fa \nmanhole for the CR \n\u2018 \nseptic pit. Re ae \nThere was no Un covered manhole \nevidence that the snags were communicated \nto \nthe \nConstruction 10,900,000 \n\u2014 of 2 stance pit \ncontractor \nThe project was The project was substantially satisfactory", "metadata": {"headings": [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}, [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}]], "page": 22, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- at complete. Maala p/s", "metadata": {"headings": [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], "page": 22, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Contractor: Maala Traders Company Limited \n41,791,059 \nThe Accounting Officer explained that the payment off the contractors was for the projects was affected by under budgeting of the previous year\u2019s retention. \nI advised the Accounting Officer to always ensure that retention money for projects executed during the year are budgeted for in the subsequent financial year. \n5.2 Micro Scale Irrigation \n5.2.1 Positive observations \nI noted the following areas where the District had commendable performance; \n\u00b0 The District received UGX.432,410,205 as budgeted representing 100% budget performance. Out of the funds received UGX.129,723,062 was spent on capital developments while UGX.302,687,143 (70%) on complementary activities. \nOut of the total program receipts of UGX.432,410,205 for the Micro scale irrigation, UGX.432,410,205 (100%) was utilized by the entity at the time of audit representing 100% absorption. \nThe review of the payment file and expenditure vouchers revealed that the district on \nactivities. \nHowever, review of the district budget and departmental work plans revealed variances between the budgeted amount and the required program percentage allocation for capital development and complementary category leading to under and over budgeting of 45% for capital development and complementary activities respectively as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}, [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}]], "page": 22, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], "page": 23, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Initial \nRevised budget \nbudget \nscale irrigation \n432,410,205 \n432,410,205 \nFailure to budget according to the set thresholds leads to wasteful expenditure on non- priority activities which hinders achievement of intended program objectives. \nThe Accounting Officer explained that all Districts that are rolling the program for the first time is allowed 70% to cater for complementary (sensitization, training, popularization of the programme) and 30% capital project. \nI advise the Accounting Officer to always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n5.2.2.2 Irregularities in allocations of expenditure categories for complementary services \nParagraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nA review of the and file revealed that \nto all \nThe District accept the fact that the funds were lumped on one code however we had a technical challenge on the PBS and MoFPED switched off the PBS and called planners to complete Budgets with support persons at the center. Some codes were still inactive. Planners were advised to use the few budget lines that were active \nI advised the Accounting Officer to always follow the guidelines and charge expenditure on specified codes. \n5.2.2.3 Inadequate mobilization and training of farmers \nParagraph 4.1.1 of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 states that farmer awareness raising will be based on a communication strategy and user-friendly communication materials to be developed and issued by MAAIF. \nA review of the detailed program work plan noted that the district budgeted to spend only UGX.10,700,000 (3.5%) farmers mobilisation and training out of a sum UGX.302,687,143 allocation for complementary activities. Details in table below; \nu Description Budgeted Amount a \n\u201aSensitization DEC, DTPC, RocadDISO\u2014\u2014 12. \\_9,700,000 \\| \nDistrict Council awareness creation, RDC and DISO", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}, [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}]], "page": 23, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9,900,000", "metadata": {"headings": [{"headings_0": {"content": "9,900,000", "page": 24, "level": 2}}, {"headings_1": {"content": "below;", "page": 23, "level": 2}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of extension workers", "metadata": {"headings": [{"headings_0": {"content": "9,900,000", "page": 24, "level": 2}}, {"headings_1": {"content": "below;", "page": 23, "level": 2}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14,100,000", "metadata": {"headings": [{"headings_0": {"content": "14,100,000", "page": 24, "level": 5}}, {"headings_1": {"content": "9,900,000", "page": 24, "level": 2}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sensitization of option leaders in the District, religious leaders,", "metadata": {"headings": [{"headings_0": {"content": "14,100,000", "page": 24, "level": 5}}, {"headings_1": {"content": "9,900,000", "page": 24, "level": 2}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,400,000", "metadata": {"headings": [{"headings_0": {"content": "7,400,000", "page": 24, "level": 5}}, {"headings_1": {"content": "14,100,000", "page": 24, "level": 5}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cadre women, PWDs \n[4 T-shirts (3,861,531 [15 farmers 5,700,000 \n\\|7 messagestocampaign Radio 2,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,400,000", "page": 24, "level": 5}}, {"headings_1": {"content": "14,100,000", "page": 24, "level": 5}}, [{"headings_0": {"content": "7,400,000", "page": 24, "level": 5}}, {"headings_1": {"content": "14,100,000", "page": 24, "level": 5}}]], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 Waterassessment 4,200,000", "metadata": {"headings": [{"headings_0": {"content": "8 Waterassessment 4,200,000", "page": 24, "level": 1}}, {"headings_1": {"content": "7,400,000", "page": 24, "level": 5}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[9 Demositeassessment 5,000,000", "metadata": {"headings": [{"headings_0": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}, {"headings_1": {"content": "8 Waterassessment 4,200,000", "page": 24, "level": 1}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 and Sensitization GISOsin29LLG\\_ (2,680,000 \n[12 farmersfieldschools (36,860,000", "metadata": {"headings": [{"headings_0": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}, {"headings_1": {"content": "8 Waterassessment 4,200,000", "page": 24, "level": 1}}, [{"headings_0": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}, {"headings_1": {"content": "8 Waterassessment 4,200,000", "page": 24, "level": 1}}]], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11,784,082", "metadata": {"headings": [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 Gender main streaming Environmental impact assessment 117 Not allocated 39,139,999 Failure to adhere to the budget negatively affects the delivery of services and contradicts the purpose of budgeting. The training was split into levels; District and Lower Local Governments level for technical and political staff but going forward farmer training is a priority. I advised the Accounting Officer to ensure that mobilisation and training of farmers is prioritized and ensure effecting budgeting practices to enable assessment and measurement of planned activities. 5.2.2.4 Failure of the supplier to offer training and technical support the farmer during the warranty period Paragraph 4.2 (18) of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 provides for servicing and maintenance during the warranty period where the supplier offers technical training & support to the farmer. However, it was noted that the supplier did not offer training and technical support to the farmers. In addition, the agreement did not specify the warranty period, the nature of training and technical support to farmers. This leads to failure by the framers to operate the equipment in the appropriate way. The Accounting Officer explained that the district hired technical person (Senior Agriculture Engineer for Manafwa DLG who trained the beneficiaries before and after installation of equipment and the trainings are still on going. T advised the Accounting Officer to ensure that training and technical support are provided for as part of special conditions in the contract agreement. 5.2.2.5 Inspections By the time of audit the entity had installed all six (06) irrigation equipment on various farms. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The table below refers; Activity Equipmen Value of Pictorial evidence Summary of Audit details t supplier equipmen findings (Time, conclusion and t (UGX) Quality, at farmers home who was not available on that day. Supply of Naluny NAMI905/s\\_ 6,193,000 Equipment was Failure to irrigation u ni upp/22- delivered and connect all equipme Patrick 23/00036 installed. water points nt NAMI905/s limits service upp/22- Out of three water delivery 23/00036 points one was not connected to tele Sprinkler enable irrigation of equipment the desired farm area. One of the provisional water oint not connected The heavy rains in the season has made farmer manning demonstration site to keep some equipment indoor to", "metadata": {"headings": [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}, [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}]], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Funds released Expenditure Unspent (UGX) %age of funds", "metadata": {"headings": [{"headings_0": {"content": "Funds released Expenditure Unspent (UGX) %age of funds", "page": 27, "level": 5}}, {"headings_1": {"content": "11,784,082", "page": 24, "level": 5}}], "page": 27, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 27, "level": 3}}, {"headings_1": {"content": "Funds released Expenditure Unspent (UGX) %age of funds", "page": 27, "level": 5}}], "page": 27, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,178,366,665 2,047,870,101", "metadata": {"headings": [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], "page": 27, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under absorption of released funds negatively affected implementation and service delivery since construction completion of Mukoto Seed Secondary School and procurement of ICT equipment. The Accounting Officer explained that the District wrote to the MoFPED for the unspent balances in August 2023 and a follow-up was made in November 2023. The District is still waiting for the supplementary funding to cater for the remaining works. The Accounting Officer should continue to follow up with MOFPED to ensure that the un spent balance is revoted to enable sourcing of service providers early enough to complete the construction of Mukoto Seed Secondary School and supply of ICT equipment. \u00a7.3.2.2 Payment for unbudgeted activities Regulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year. A comparison between the payments made to the contractor of Namboko Seed Secondary School and budgeted amount in the Annual work plan and budget revealed that the District paid UGX.2,046,020,101 to the contractor more than the approved allocation in the work plan of UGX.2,008,014,000. This resulted into excess expenditure of UGX.38,006,101 for activities not budgeted for. There is a risk that planned service delivery was negatively affected due to diversion of funds from planned activities. The Accounting Officer explained that the last certificate for Namboko had higher amount for the works executed and certified since Namboko and Mukoto seed schools were budgeted on one line, it became inevitable to pay since this money was going back to the centre. I advised the Accounting Officer to strengthen budgeting and financial management controls in the District. Physical inspection was carried out to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed and noted the following; o The project had been abandoned for over a year and no legal action had been undertaken for the breach of the contract terms. o The contractor was not secured in the financial years 2022/23 to complete works as planned. School facilities were being occupied and used by students in their current incomplete o and ram-shackled status. o The incomplete structures were deteriorating. The details of inspection are shown in the table below; Activity Amount Pictorial evidence Summary of findings details Allocated for (Time, Quality, completion Quantity, Cost and (SX) Functionality)", "metadata": {"headings": [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}, [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}]], "page": 27, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Incomplete class rooms is", "metadata": {"headings": [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "a \nalready in use", "metadata": {"headings": [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ">\\| - Glass fixing for external \na 1 4 [ia \ndoors not complete \n=\\| Electrical installations - \nsc \nnot complete \\| \n~~\" Furniture not complete = \nonly metallic frames -", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}]], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be Saito epee ee = in class rooms", "metadata": {"headings": [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J\\} \naga es \\|\\| External and internal - \nAU Nah N \npainting not complete \nme ar aes Cracked and oe \n- \nga aoe dilapidated apron", "metadata": {"headings": [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}, [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}], [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}], [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}], [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}]], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cracked apron", "metadata": {"headings": [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Unit 1 177,656,000 5 \\\\. Ss \nInternal doors not yet - \nee aes LL\\\\ \na \nscience F in \\| \nfixed \nlaborator \nBe Black boards not yet j \n- ~ \ny block \nKR Saray, \\| complete eee x = Practical worktops and - \nGERN \\| : lab trenches are", "metadata": {"headings": [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}]], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"| ||", "metadata": {"headings": [{"headings_0": {"content": "\"| ||", "page": 28, "level": 1}}, {"headings_1": {"content": "Cracked apron", "page": 28, "level": 2}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "we incomplete \nFloor finishes including not complete external the \nramp 104,974,000 Glass fixing for - \ndoors not not", "metadata": {"headings": [{"headings_0": {"content": "\"| ||", "page": 28, "level": 1}}, {"headings_1": {"content": "Cracked apron", "page": 28, "level": 2}}, [{"headings_0": {"content": "\"| ||", "page": 28, "level": 1}}, {"headings_1": {"content": "Cracked apron", "page": 28, "level": 2}}], [{"headings_0": {"content": "\"| ||", "page": 28, "level": 1}}, {"headings_1": {"content": "Cracked apron", "page": 28, "level": 2}}]], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "\"| ||", "page": 28, "level": 1}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "internal doors Some \n- \nfixed and plumbing Electrical \not -", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "\"| ||", "page": 28, "level": 1}}, [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "\"| ||", "page": 28, "level": 1}}]], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "installations", "metadata": {"headings": [{"headings_0": {"content": "installations", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "complete \nFurniture not complete cracks Some serious the developed in have \nceiling and internal", "metadata": {"headings": [{"headings_0": {"content": "installations", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}, [{"headings_0": {"content": "installations", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}]], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "External", "metadata": {"headings": [{"headings_0": {"content": "External", "page": 29, "level": 2}}, {"headings_1": {"content": "installations", "page": 29, "level": 3}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "External", "page": 29, "level": 2}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \npainting not \nAll structures are incomplete plastering of", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "External", "page": 29, "level": 2}}, [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "External", "page": 29, "level": 2}}]], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "700,151,600", "metadata": {"headings": [{"headings_0": {"content": "700,151,600", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Internal staff houses 2 unit \none of the \nnot yet done not teachers \ninternal doors house \nSome \nfixed and plumbing Electrical \not installations \ncomplete boards and", "metadata": {"headings": [{"headings_0": {"content": "700,151,600", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}, [{"headings_0": {"content": "700,151,600", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}], [{"headings_0": {"content": "700,151,600", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}]], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Facial", "metadata": {"headings": [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fi are All incomplete plastering of Internal one of the staff houses Unit 2 teachers not yet done and Kitchen Screeding of kitchen plastering not done Doors not fixed Electrical and plumbing - Multi- 117,039,750 The hall is used for purpose == classes hall \\\\\\| Not yet equipped with - furniture Electrical installations not yet complete \u201c 50,000,000 Not implemented 1,143,000,000 Abandonment of works is loss of public funds on the investment to the district and incomplete structures affect the timely usage of the facilities for the intended objective. The Accounting Officer explained that he wrote to the solicitor general for legal advice as to why contractor has not completed the works and yet the time frame had expired, copy given to the Ministry of Education. The contract was not secured because the expected funds came late at the end of the financial year and yet procurement is process which stretches for some time. The Accounting Officer should follow up with MOFPED to ensure that the un spent balance is released to ensure that the project is complete for service delivery. 5.4 District Rural Water Supply and Sanitation Conditional Grant (DRWSSCG) The Water Development Grant is a government program to achieve Sustainable Development Goal No.6, which aims to attain universal and equitable access to safe and affordable drinking water by 2030. In line with this, the NDP III also aims at increasing access to safe and clean water and sanitation\u2014rural water supply and sanitation cover communities with populations between 1,500 and 5,000!. I designed audit procedures to assess the utilization of the development grant and the effectiveness of implemented water infrastructure in improving sustainable access to safe water by rural communities in Uganda. The following were my findings; 5.4.1 Positive observations I noted the following areas where the District had commendable performance; e The district received UGX.482,819,699 as budgeted representing 100%. Out of the funds received UGX.303,737,483 (63%) was spent on Rural Water and Sanitation Sub- analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. 5.4.2 Areas of improvement 5.4.2.1 Under absorption of DRWSSCG \u2014 Development grant Out of the total program receipts of UGX.482,819,699, UGX.465,429,402 was spent by the entity resulting in an un-utilized balance of UGX.17,390,297 representing a utilization level of 96%. Details of quarterly releases and expenditures are shown in the table below; SN. Category APP", "metadata": {"headings": [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}, [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}]], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%)", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}], "page": 33, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "New capital Minimum of 183,648,104 Min. 65% developments that 65% \nincludes water and \nsanitation facilities \nAllocation \nUnder allocation \nRehabilitation of \\| Maximum of 32,805,000 Max. 25% \n18% Under water facilities 25% allocation Investment Maximum of 70,444,896 Max. 10% \n(05%) Over servicing costs 10% \nallocation Total RWSSG (A \nPWSG \nNew capital Minimum of 179,082,216 Min. 85% \nUnder developments that 85% \nallocation includes water and \nsanitation facilities \nInvestment Maximum of 16,839,483 Max. 15% 3% 12% Under servicing costs 15% \nallocation Total PWSG 482,819,699 \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended program", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}, [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}], [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}], [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}], [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}]], "page": 33, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], "page": 33, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that there was no irregularities in the allocation of program expenditure but the amount totalling UGX70,444,896 was sector none wage and not development while UGX 32,806,000 was retention on contracts of FY 2021/2022. I advised the Accounting Officer to always allocate funds for capital development and complementary activities based on the program expenditure guidelines. 5.5.1 Special Consideration of water sources for Seed Schools Sec 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are the As a result, UGIFT project under construction had water constraints or surrounding communities didn\u2019t get to benefit from water sources that were supposed to accompany the projects. The Accounting Officer explained that in FY 2023/24, the district has planned to drill a borehole for this very school. The Accounting Officer should ensure that the supply of water to where seed school is being constructed. 5.5.2 Maintenance of the asset register Sec 4.1.8 of the Grant Guidelines (2022/2023) requires LGs to maintain an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. I was not provided with the asset register that details all water infrastructures. As a result, UGX.362,730,320 was invested in assets that haven\u2019t been documented. This affects the tracking of the existing District water investments worth and the functionality of water sources. The Accounting Officer explained that the department has the asset register of all water infrastructure however at the time of audit this was being used by National Assessors. I advised the Accounting Officer to ensure that up to date asset register is maintained and regularly updated to keep record of all water sources. 5.5.3 Other Entity Specific Findings 5.5.4 Failure to implement the planned tendering of local revenue sources On 18\" of July, 2022 the District advertised 16 markets for tendering under open bidding. A review of the implementation status noted that the District did not tender these sources. In addition, the implementation status of these planned procurements was not reported in quarterly performance reports. The possibility of direct sourcing of services could not be ruled out. Failure to tender out revenue sources leaves the risks of underperformance and mis management of the collected revenue. On the contrary, where contract supervisors were appointed, there", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}]], "page": 33, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s 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. \nAs 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": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}]], "page": 36, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. o Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate. oe Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}]], "page": 36, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], "page": 38, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Training of local experts was carried out in all the 163 parishes. o The training was attended by the Parish chiefs, CDOs, Commercial Officers, Extension oe officers and LCI I & II's. o The training of local experts started in June, 2022 before the release of funds in September, 2022 eo The training of trainers (Core Implementation team) was carried out. o The training of trainers was attended by prescribed cadres. o The training of trainers was first carried out in August, 2022 before funds were released to PDM SACCOs in September, 2022. All households and enterprise group leaders in the 163 Parishes were trained. eo Accounting Officer submitted the Attestation form to confirm that the PDM SACCO \u00a9 were formed in accordance with the issued PDM Pillar 3 guidelines. o All the sampled 10 PDM SACCOs operated a fully constituted Board and meetings were held to confirm functionality. o All the 10 sampled SACCOs had PDM member registers/ updated PDM member registers as required by the guidelines. I noted that wealth ranking of households was carried out in all the 26 parishes. o 6.3 Areas of improvement 6.3.1 Alignment of District Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. The Accounting Officer explained that the PDM guidelines do not provide that priorities are identified by LLGs and sent to the District to be incorporated into the District annual budgets and work plans. The Accounting Officer should ensure that priorities from Sub Counties/ Divisions are incorporated in the District Local Government budget and work plans. 6.3.2 Delayed Release of Funds to PDM SACCOs Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 163 SACCOs received all their PRF in the last", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}]], "page": 38, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total 16,300,000,000", "metadata": {"headings": [{"headings_0": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "projects.", "page": 38, "level": 1}}], "page": 39, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Late disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "projects.", "page": 38, "level": 1}}], "page": 39, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 39, "level": 2}}, {"headings_1": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}], "page": 39, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the mandate to release funds lies with the MoFPED. \noe PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30% November 2022 (Quarter 1 release). \nConsolidated allowances for the Parish Development Committee (PDC) meetings, \noe \nConsolidated allowances for Monitoring and Evaluation by PDC members, \no \no Stationery, and Refreshments \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.163,092,316, out of which, UGX.10,735,487 lacked supporting documentation to confirm whether funds were utilised for PDM coordination activities as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 39, "level": 2}}, {"headings_1": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 39, "level": 2}}, {"headings_1": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 39, "level": 2}}, {"headings_1": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}]], "page": 39, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 40, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 39, "level": 2}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Invoice Description EFT / Payment Amount Supplier Audit Finding Number Check Date", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 40, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 39, "level": 2}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Number", "metadata": {"headings": [{"headings_0": {"content": "_Number", "page": 40, "level": 2}}, {"headings_1": {"content": "below;", "page": 40, "level": 1}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LEITETE DE In) ren ee eet ee of a 2884436 \u201c19/ en \n12/ 2022 m: EA EIN UrTEIIGER Re mar eres Roce Eee maces PROD- Facilitation \n3,555,766 KITONGO No supporting holding PDM \nBENARD documents at all SACCOs General 754934", "metadata": {"headings": [{"headings_0": {"content": "_Number", "page": 40, "level": 2}}, {"headings_1": {"content": "below;", "page": 40, "level": 1}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 40, "level": 5}}, {"headings_1": {"content": "_Number", "page": 40, "level": 2}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Facilitation of 4271579 16/03/2023 2,181,000 KHWAKA No supporting MAR-O2 Catering for \nZ CLARE documents for the training of PDM \n754972 purchase of SACCOS \nstationary, fuel and refreshments PROD- Facilitation of 1Q 2890311 19/12/2022 4,998,721 NAMBUYA Missing Voucher DEC-14 General meeting \nIRENE and", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 40, "level": 5}}, {"headings_1": {"content": "_Number", "page": 40, "level": 2}}, [{"headings_0": {"content": "meeting", "page": 40, "level": 5}}, {"headings_1": {"content": "_Number", "page": 40, "level": 2}}], [{"headings_0": {"content": "meeting", "page": 40, "level": 5}}, {"headings_1": {"content": "_Number", "page": 40, "level": 2}}]], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a ee", "metadata": {"headings": [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to properly utilize PDM funds for administrative costs and coordination of PDM activities affects the supervision and monitoring of the PDM hence undermining the achievement of the overall goal. \nThe Accounting Officer explained that the accountabilities are in place but were not provided for audit verification. \nI advised the Accounting Officer to ensure that accountability documents are provided for audit verification or recovery measures should be instituted. \n6.3.4 Disbursement of Parish Revolving Fund (PRF) to the Households \nTotal PRF received Total \n%age disbursed (2021/2022 & Disbursements", "metadata": {"headings": [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}, [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}], [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}], [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}], [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}]], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], "page": 41, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(C) = (B/A) \nLwakhakha Lwakhakha 107,703,000 32,703,000 30% 2 Lwakhakha Bukhoma 107,703,000 32,703,000 30% 3 Bupoto Bukibumbi 107,703,000 32,703,000 30% \nMagale Magale 107,703,000 32,703,000 30% \nMagale Buwandyam 107,703,000 32,703,000 30% bi \nNamisindwa Buyaka 107,703,000 32,703,000 30% 7 Namisindwa Buwandyam 107,703,000 32,703,000 30% bi \n8 Namisindwa Bumurundi 107,703,000 32,703,000 \n9 Namisindwa \\| Kimundu 107,703,000 32,703,000 30% Namisindwa Namisindwa 107,703,000 32,703,000 30% \n1,077,030,000 327,030,000 30% \nDelayed and low disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer explained that the delay was due to opening of bank accounts of beneficiaries by the banks, accessing beneficiaries on PDMIS and payments of beneficiaries by the banks. \nThe Accounting Officer should always provide technical support to the SACCO leaders on opening bank accounts to ensure timely disbursement of funds. \n6.3.5 Review of Governance Structures \nParagraph 21 of 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 User handbook for PRF under Pillar 3, version 22nd October; 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 require that;", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}]], "page": 41, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The 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. The 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 Parish and SACCO level and made the following observations; \nSN Governance Observations \nManagement Response structure \nParish \ne The PDCs were fully constituted as per the The PDCs for all the 163 Development Guidelines. \nparishes/ words are in place Committees (PDC) \ne The PDCs held 4 quarterly meetings and and have been trained on other routine meetings as need arose \ntheir mandate as per the Prepared parish priorities and action plans PDM guidelines. However for the FY 2022/2023. \nthere is inadequate funding Prepared 4 quarterly performance reports. to constantly monitor their Received annual funding for the PDC functionality \nactivities worth UGX.34,230,000 for 163 \nPDCs which was inadequate to facilitate \nthe implementation of activities. \nGeneral Meetings \nFiles for two Lwakhakha-Bukhoma and General meetings were held by PDM SACCOs \nMagale-Buwandyambi groups in the and resolutions were sample were not provided for review. \npassed as per minutes of All the eight (08) SACCOs held their first Special General Meetings. general meeting after their registration. All The minutes are available the SACCOs sampled did not have for verification \ncertificate of registration to confirm the \ndate when registration certificate was \nissued. \nIn two (02) SACCOs, a leadership vetting \ncommittee was not elected and \ninaugurated. The item for leadership \nvetting committee elected and inaugurated \n", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}]], "page": 42, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. SACCO \ne Inoted that all sampled SACCOs instituted The SACCO committees and Committees and \nmandatory committees but there is no sub committees for all the Sub Committees \nevidence on files in form of minutes and 163 parishes/ words are in reports to confirm the functionality of the place and have been \\|' committees and subcommittees. \ntrained on their mandate as", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], "page": 43, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "per the PDM\\_ guidelines. However, there is inadequate funding to constantly monitor their functionality. Failure 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. The Accounting Officer explained that the SACCO committees and sub committees for all the 163 parishes are in place and have been trained on their mandate as per the PDM guidelines, though there is inadequate funding to constantly monitor their functionality. The Accounting Officer should ensure that the missing files are provided for verification and institute strict controls on proper record keeping, complying with the PDM Guidelines and sensitise the SACCOs on the advantages of having subcommittees. 6.3.6 Review of Training Implementation Activities Paragraph 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; After the orientation workshop, each Master TOT DPOs & DCOs shall facilitate ToT o workshops at each of the 177 Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. The LGs, prior to implementing all the other PDM activities shall train and continue oe training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Nature of training Observations Management Response Training of the ToTs e The training of trainers (Core The training report was and Core PDM Implementation team) was carried prepared and its pending Implementation out. submission to the secretariat Teams at HLG level e The training of trainers was attended by prescribed cadres. e The training of trainers was first carried out in August, 2022 before funds were released to PDM SACCOs in September, 2022. e The consolidated training report was not prepared for submission to the PDM National Coordinator. Failures in training may lead to inappropriate use of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. The Accounting", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}]], "page": 43, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0 \nRegistrar 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 \nSN Nature of Observations \nManagement Response \\| registration \n1; Licensing of PDM I noted that all the 10 SACCOs sampled were All PDM SACCOs in SACCOs Under the not licensed to take on the business of lending Namisindwa District are Microfinance \nunder Microfinance Institutions money registered by Ministry of Institutions Money lenders act \ntrade and issued with the Lenders Act \ncertificates. We are yet to get guidance from the PDM secretariat regarding SACCOs licensing.", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}]], "page": 44, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Signing of PRF The financing agreements for four (04) out of The Accounting Officer Financing \nthe 10 sampled SACCOs were not provided for explained that all PDM Agreements \naudit to confirm that PRF financing\\} SACCOs in Namisindwa agreements were signed before/ after the District have signed transfer of money. In addition, the ones financial agreements and provided had neither been signed by the are in place. \nAccounting Officer nor witnessed by the state \nattorney as required.", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], "page": 45, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nli \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}]], "page": 45, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], "page": 45, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the secretariat on licencing and ensure that financing agreements are signed before the transfer of money to SACCOs and copies kept on file. \n6.3.8 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 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 - \nLocal 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; \norders, 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 o \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. oe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence households applying to access PRF should be determined and selected at oe \nvillage level through a vetting meeting convened by the enterprise groups and attended by LCi 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; \n[ SN\\_\\| Activity Observations \nManagement Response", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}]], "page": 45, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Selection", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], "page": 46, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "and e All parishes did not select any flagship This is arising from the Implementation projects contrary to the guidelines. similarities in the Prioritized/Flagship \ne The 10 parishes selected flagship projects geographical \nlocation Projects \nthat were inconsistent with the LG which has a positive selected priority commodities. \ncorrelation with economic e220 (60%) out of 369 farmer activities in such areas. enterprise/households in the sampled The two flagship projects SACCOS so far funded had implemented do well in the sampled projects that are not from the priority areas. \ncommodity list. \nDetails are indicated in Appendix 6. \nLoan Application and I was not provided with PDMIS access to At the time of payment of Approval Process \nconfirm that loan files for 369 beneficiaries the first PDM beneficiaries in the 10 Parishes sampled were selected in the sampled 10 SACCOs, through the PDMIS. \nthe beneficiaries were not being captured under PDMIS. However, going forward, the beneficiaries are being captured and paid through PDMIS FIS \nInsurance Policy for 51PRF beneficiaries out 369 who carried We are yet to get guidance Farming Enterprises \nout farming enterprises in 10 sampled from the PDM secretariat PDM SACCOs did not obtain agricultural \ninsurance policies from UAIS. \nAccounting Officer should engage relevant stakeholders and sensitize the SACCO management about the matter.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}]], "page": 46, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.3.9 Physical Inspection of Household Project Implementation \nI reviewed loan files, SACCO records and carried out interviews with SACCO management where I observed the following; \nTwo (02) PDM SACCOS (Magale \u2014 Magale and Buwandyambi Magale) had not \u00b0 \n- \nundertaken supervision and monitoring of beneficiaries to understand the performance and implementation status of funded enterprises. \nEight (08) beneficiaries in 3 PDM SACCOs had not started the implementation of \u00b0 \nfunded projects. \nFive (05) beneficiaries in 3 PDM SACCOs had implemented different projects from \u00b0 \nthe funded enterprises. \nThere were no beneficiaries in PDM SACCOs with non-existent projects. \n\u00b0 \nDetails are shown in Appendix 7. \nFailure to undertake funded enterprises undermines the achievement of PDM objectives. \nThe Accounting Officer explained that the District has planned to have a training of SACCO leaders in monitoring and evaluation of performance of beneficiaries. \nThe Accounting Officer should strengthen supervision, monitoring and sensitization mechanisms to address the implementation challenges. \nJohn F.S. Muwa a", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}]], "page": 47, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGING", "metadata": {"headings": [{"headings_0": {"content": "ORIGING", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], "page": 47, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IT \nAUDITOR GENERAL COD 4", "metadata": {"headings": [{"headings_0": {"content": "ORIGING", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], "page": 47, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "28\" December, 2023", "page": 47, "level": 5}}, {"headings_1": {"content": "ORIGING", "page": 47, "level": 3}}], "page": 47, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices \nAppendix 1: Performance of Local Revenue No \nApproved Actual Variance Reasons for under/over", "metadata": {"headings": [{"headings_0": {"content": "28\" December, 2023", "page": 47, "level": 5}}, {"headings_1": {"content": "ORIGING", "page": 47, "level": 3}}, [{"headings_0": {"content": "28\" December, 2023", "page": 47, "level": 5}}, {"headings_1": {"content": "ORIGING", "page": 47, "level": 3}}]], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Revenues", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 48, "level": 5}}, {"headings_1": {"content": "28\" December, 2023", "page": 47, "level": 5}}], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A \nLocal Services Tax \n160,000,000 \n2 Land fees \n70,000,000 \nNon-Tax Revenues \nSale of goods and services 20,000,000", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 48, "level": 5}}, {"headings_1": {"content": "28\" December, 2023", "page": 47, "level": 5}}, [{"headings_0": {"content": "Revenues", "page": 48, "level": 5}}, {"headings_1": {"content": "28\" December, 2023", "page": 47, "level": 5}}], [{"headings_0": {"content": "Revenues", "page": 48, "level": 5}}, {"headings_1": {"content": "28\" December, 2023", "page": 47, "level": 5}}], [{"headings_0": {"content": "Revenues", "page": 48, "level": 5}}, {"headings_1": {"content": "28\" December, 2023", "page": 47, "level": 5}}]], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "collection", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "112,274,793 47,725,207 LST was not paid for the months after October 2022 \n390,000 69,610,000 Failure to enforce collections by Sub Counties \n1,710,000 18,290,000 Failure to enforce collections by Sub Counties \n2 Administrative fees and 23,000,000 \n1,680,000 \n21,320,000 Failure to enforce collections by licenses Sub Counties Donation \n57,000,000 \nSale of Publications \n20,000,000 \n57,000,000 This is money relates to external assistance expected from Mbale Coalition against poverty (CAP) wrongly budgeted under non tax revenue \n150,000 19,850,000 Management explained that this was a system figure.", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}, [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}]], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "|__| Total Revenue", "page": 48, "level": 3}}, {"headings_1": {"content": "collection", "page": 48, "level": 2}}], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "350,000,000 116,204,793 221,195,207", "metadata": {"headings": [{"headings_0": {"content": "|__| Total Revenue", "page": 48, "level": 3}}, {"headings_1": {"content": "collection", "page": 48, "level": 2}}], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 2: Out-puts without appropriate indicators", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], "page": 49, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Program Budget Activities Amount Spent Key Appropriate Output \nUGX (\u2018000\u2019) performance KPI as per indicator(s) \nAuditor's (Measure) used Judgement nn m a provided 320157- 2 classroom blocks 259,130,697 \nCapital Primary constructed at each of \nwork plan classroom blocks Development Education following Bunanganda p/s \nconstructed Services & Nabini p/s \nLatrine stances constructed \nat Bungati cou ps, \nBuwasiba ps, Kaboyi ps, \nSibanga cou ps,- 4 stances \neach then Maala & Maresi \nps- 2 stances each \nNot provided in the Number of work plan stance latrines constructed \n01-Agro- 010013- Annual general meeting 163,092,178 Number of Number of Industrialization Support to held in 163 parishes \nspecialized parishes covered agro- machinery and processing & equipment \nvalue addition procured \nNot provided in the Number of meetings in 163 parishes \nwork plan parishes covered Not provided in the Number of in 163 parishes \nwork plan \nparishes covered Transfers to PDCs for \nNot provided in the Number of quarterly monitoring of \nwork plan parishes covered PDM projects and activities \nin 163 parishes \n12-Human 320159- \nConstruction of Namboko 2,047,870,101 Not provided in the Number of non- Capital Secondary seed secondary School \nwork plan residential Development Education buildings Services \nconstructed Investment service costs at \nNot provided in the Service costs Namboko seed work plan incurred \nCompletion of Mukoto Seed \nNot provided in the Number of non- Secondary School work plan residential buildings completed and commissioned Procurement and supply of \nNot provided in the Science \nICT equipment and work plan equipment and chemicals at Mukoto Seed \nchemicals \nNot indicated in the Number of Supply of protective gears \nwork plan protective gears (Assorted supplies (gum \nand GPS boots, field boots overalls,", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}, [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}]], "page": 49, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 50, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "over coats/aprons, procured reflectors and 2 GPS) \nNot indicated in the Number of micro Supply and installation of 6 \nwork plan scale irrigation demonstration Micro scale \ndemonstration", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 50, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, [{"headings_0": {"content": "equipment", "page": 50, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}]], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "centers constructed 465,429,402 Not provided in the Phase 2 gravity 000006- Construction of Mukoto work plan flow scheme 6 06-Natural Gravity Flow Scheme - \nResources, Planning and Funding)", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completed", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environment, Budgeting Phase II (UGIFT \nClimate services \nprovided in the Gravity flow - \nChange, Land Rehabilitation \u2014 and Not \nBuwabwala work plan scheme And Water Extension of \nrehabilitated and Gravity Flow Scheme in \nextended Tsekululu Sub Coun \nNot provided in the Number of Drilling of two boreholes \nboreholes drilled work plan \nNot provided in the Number of water Construction 04 stance work plan borne toilets composite latrine with \nconstructed \nurinal at the District \nNot provided in the Number of Supply of Borehole spare \nwork plan boreholes parts for rehabilitation of \nrehabilitated \n08 boreholes in \nNamisindwa district \nNot provided in the Number of Rehabilitation 13 work plan protected protectedsprings in in \nsprings \nBubutu, Magale, Namabya, \nrehabilitated Namboko, Lwakhakha TC \nBukiabi, Bukhaweka TG, \nNamitsa and Buwambwa \nSub counties \nNot provided in the Blocked/silted Flushing out blocked/silted work plan borehole desilted borehole located in Bukiabi \nNot provided in the Number of drilled Supervision of the drilling \nwork plan and installed \nprocurement process commissioning contribution, projects- undertaken launching & commissioning \n14-Public \n390017-Public Phased construction of 599,999,864 Not provided in the Number of non- Sector Service Administration block at work plan residential Transformation Performance Headquarters \nmanagement \nConstruction of \nbuildings constructed \nNot provided in the Number of non- Administration Block at work plan residential Magale Town Council \nbuildings constructed \n12-Human 320165- 125 personnel recruited 1,103,711,729 Staffing levels in Staffing levels in Capital Primary percentage percentage Development Health care \nservices \nFunds transferred to 17 Heath centres \nConstruction and \nNot provided in the Number of work plan Health Centres funded \nNot provided in the Number of non- completion of Maternity work plan residential ward at Bukhabusi HCIII \nbuildings constructed \nMass vaccination of Polio, \nNot indicated Number of Rubella and measles in \nvillages covered 1545 villages \n01-Agro- 010015- Supply of KTB Beehives 223,271,869 Not provided in the Number of Industrialization Extension work plan Beehives services \nprocured \nwork plan piglets procured \nwork plan \nonion procured", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}, [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}]], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,524,069,303| 3", "metadata": {"headings": [{"headings_0": {"content": "5,524,069,303| 3", "page": 51, "level": 3}}, {"headings_1": {"content": "completed", "page": 50, "level": 3}}], "page": 51, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 3: Implementation of activities \na Fully implemented out-puts \nProgram Sub-program PIAP-out expenditure activities \nBudget Out- Total Out-put Total No", "metadata": {"headings": [{"headings_0": {"content": "5,524,069,303| 3", "page": 51, "level": 3}}, {"headings_1": {"content": "completed", "page": 50, "level": 3}}, [{"headings_0": {"content": "5,524,069,303| 3", "page": 51, "level": 3}}, {"headings_1": {"content": "completed", "page": 50, "level": 3}}]], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "put", "metadata": {"headings": [{"headings_0": {"content": "put", "page": 52, "level": 1}}, {"headings_1": {"content": "5,524,069,303| 3", "page": 51, "level": 3}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX implemented \\|, activities \\| \"human 0- \u201cNot captured in", "metadata": {"headings": [{"headings_0": {"content": "put", "page": 52, "level": 1}}, {"headings_1": {"content": "5,524,069,303| 3", "page": 51, "level": 3}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "320157-Primary | 2", "metadata": {"headings": [{"headings_0": {"content": "320157-Primary | 2", "page": 52, "level": 3}}, {"headings_1": {"content": "put", "page": 52, "level": 1}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cx \\| Capital Education,Sports the work plan Education \nDevelopment and skills Services \n01-Agro- 03-Storage, 01020301-Value 010013-Support \nIndustrialization Agro-Processing addition to agro- \nand Value equipment processing & \naddition acquired value addition \n16-Governance 01-Institutional 16060502- 000014- \nAnd Security Coordination Administrative Administrative \nsupport services and Support \nenhanced \nServices \n01-Agro- 01-Institutional 01060203- 010017- \nIndustrialization Strengthening Enabled Machinery \nand agricultural acquisition and \nCoordination extension maintenance \nsupervision \nsystem \ndeveloped and \noperationalised \n06010105- 000006- 465,429,402 11 11 \n5 06-Natural 03-Water Planning and \nResources, Resources Degraded water \nEnvironment, Management catchments Budgeting \nClimate protected and services \nChange, Land restored through \nAnd Water implementation \nof catchment \\| management \nmeasures \n14040405- 390017-Public 599,999,864 2 2 \n6 14-Public 03-Human \nSector Resource Programme Service \nTransformation Management /Performance Performance", "metadata": {"headings": [{"headings_0": {"content": "320157-Primary | 2", "page": 52, "level": 3}}, {"headings_1": {"content": "put", "page": 52, "level": 1}}, [{"headings_0": {"content": "320157-Primary | 2", "page": 52, "level": 3}}, {"headings_1": {"content": "put", "page": 52, "level": 1}}]], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 52, "level": 1}}, {"headings_1": {"content": "320157-Primary | 2", "page": 52, "level": 3}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "management integrated into \nthe individual \nperformance \nmanagement \nframework", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 52, "level": 1}}, {"headings_1": {"content": "320157-Primary | 2", "page": 52, "level": 3}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tztam2\u01315,008", "metadata": {"headings": [{"headings_0": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 52, "level": 1}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 52, "level": 1}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b Partially Implemented out-puts \nProgram Sub-program PIAP-Outs Budget Out- Total Out-put Total No Number of No of No of put expenditure activities in fully partially activities UGX the output implemented implemented that were activities activities not implemented ee \nee = a L \nEEE \nmanage \n12-Human = \\_\\_\\_\\_\\| 01- Not captured in the 320159- 2,047,870,101 4 1 1 2 Capital Education,Sports work plan Secondary \nDevelopment and skills \nEducation \nServices \nu \n2 09-Integrated 04-Transport 09040106- 260002-District 428,198,978 4 2 1 1 , \nTransport Asset Community access & Urban and \nInfrastructure Management feeder roads Community \nAnd Services \nconstructed & Access Road \nmaintained to Maintenance \nfacilitate market \naccess \n3 12-Human 02-Population 1203010508-Human 320165-Primary 1,103,711,729 4 3 0 1 Capital Health, Safety resources recruited Health care \nDevelopment and \nto fill vacant posts services \nManagement and 1203010509- \nReduced morbidity \nand mortality due to \nHIV/AIDS, TB and \nmalaria and other \ncommunicable \ndiseases \n4 01-Agro- 01-Institutional 01041101-Extension 010015- 223,271,869 3 2 1 0 Industrialization Strengthening workers trained in Extension \nand \nentire value chain services \nCoordination focused skills \nTotal \n3,803,052,677 15 8 3 4 \n49 \nAppendix 4: Diversions through mischarges \nSno Invoice Invoice Departme Description \nEFT / Check Payment Distribution Supplier Account code Correct code Number date Amount Charged \\|\\_ \nCBS- CBS Being payment to 5889869 15/06/2023 Neema 263402-Transfer to", "metadata": {"headings": [{"headings_0": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 52, "level": 1}}, [{"headings_0": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 52, "level": 1}}], [{"headings_0": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 52, "level": 1}}]], "page": 53, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "05/05/2023", "metadata": {"headings": [{"headings_0": {"content": "05/05/2023", "page": 54, "level": 3}}, {"headings_1": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}], "page": 54, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,000,000 | [211106", "metadata": {"headings": [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}], "page": 54, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MAY-06 Ag.SPSWO for facilitation during \nMutenyo Other Government Allowances (Incl. Heather Units Casuals, women\"s day 804073 Temporary, sitting celebration at the \nallowances) \nDistrict level \nCBS- 05/05/2023 CBS Being payment for 5889869 15/06/2023 4,780,000 Neema 263402-Transfer to 211106- MAY-08 \nfacilitation to carry out \nUWEP Fund recovery \nMutenyo Other Government Allowances (Incl. Heather Units Casuals, 804073 Temporary, sitting allowances 15/06/2023 \nBeing payment for 6434857 28/06/2023 5,818,000 Neema 263402-Transfer to 211106- facilitation of \nMutenyo Other Government Allowances (Incl. meetings for women \nHeather Units Casuals, executive in LLGs \n804073 Temporary, sitting allowances 24/01/2023 Production Facilitation of farmer 3756521 20/02/2023 5,000,000 NICODEMU 224003 \n211106- \n- \nand field school at annual \nMarketing reviews \nS BWEKO Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances) \nPROD- 24/01/2023 Production Facilitation of farmer 3753193 20/02/2023 5,000,000 ONGOM 224003 \n211106- \nJAN-03 and field schools at \nMarketing annual review \nISAAC Agricultural Allowances (Incl. 981594 Supplies Casuals, Services Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}, [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}], [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}], [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}], [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}]], "page": 54, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], "page": 54, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24/01/2023 Production Facilitation of farmer 3744936 20/02/2023 5,000,000 ARON 224003 \n211106- \nand field schools at annual \nNASIMOLO\\_ Agricultural Allowances (Incl. Marketing reviews Supplies Casuals, Services Temporary, sitting allowances \n18 24/01/2023 Production Facilitation of 3751087 20/02/2023 5,000,000 NAMIKASA 224003 211106- JAN-04 and formation of farmer \nMarketing field schools at annual \nreviews \nAGREY Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances \n50 \nPROD- 24/01/2023 Production Facilitation of farmers 3756040 20/02/2023 5,000,000 EMILY 224003 \n211106- JAN-08 and field schools at annual \nMarketing reviews \n24/01/2023 Production Facilitation of farmer 3756406 20/02/2023 5,000,000 and field schools at annual \nMarketing reviews \n24/01/2023 Production Facilitation of farmer 3756256 20/02/2023 5,000,000 and field schools at annual \nMarketing reviews \nKIBUKUNA Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances \n224003 211106- Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}]], "page": 54, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 3}}, {"headings_1": {"content": "allowances)", "page": 54, "level": 3}}], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "224003 211106- Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances \nPROD- 24/01/2023 Production Facilitation of farmer 3756122 20/02/2023 5,000,000 FRED 224003 \n211106- \nJAN-12 and field schools at annual \nMarketing reviews \n24/01/2023 Production Facilitation of farmer 3756022 20/02/2023 5,000,000 and field schools at annual \nMarketing review \nWASIKE Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances \n224003 211106- Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 3}}, {"headings_1": {"content": "allowances)", "page": 54, "level": 3}}, [{"headings_0": {"content": "allowances)", "page": 55, "level": 3}}, {"headings_1": {"content": "allowances)", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 3}}, {"headings_1": {"content": "allowances)", "page": 54, "level": 3}}]], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 3}}], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24/01/2023 Production Facilitation of farmer 3756732 20/02/2023 5,000,000 SYLVIA 224003 \n211106- and field schools at annual \nMarketing reviews \nMUTENYO Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 3}}, [{"headings_0": {"content": "allowances)", "page": 55, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 3}}]], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17/02/2023 Production Facilitation of SAHO 4242165 09/03/2023 2,400,000 MITYERO 224003 221002- and for training of Stake DAVID Agricultural Workshops, Marketing holders in small micro 991774 Supplies and Meetings and irrigation Services Seminars 23/02/2023 Production Being facilitation of 4281158 16/03/2023 37,000,000 Namisindwa 224003 - 221002- and creation of Micro scale DLG Agricultural Workshops, Marketing Irrigation at Zonal Imprest Supplies and Meetings and Level \\\\ Account Services Seminars 27 PROD- 23/02/2023 Production Facilitation of 4201446 02/03/2023 5,000,000 KHWAKA Z 224003: - 221002- FEB-32 and SAHO for training of Marketing Stake holders CLARE Agricultural Workshops, 754972 Supplies and Meetings and Services Seminars 51 trainings on Small Scale Irrigation PROD- 23/02/2023 Production Facilitation of 4273008 16/03/2023 5,000,000 MITYERO 224003 221002- FEB--29 and DPMO for training of Marketing capacity building in DAVID Agricultural Workshops, 991774 Supplies and Meetings and the constituency Services Seminars PROD- 23/02/2023 Production Facilitation of 4242529 09/03/2023 5,000,000 NAMBUYA 224003 - 221002- FEB-30 and DPMO for training on Marketing constituency level for micro. small scale irrigation IRENE Agricultural Workshops, 754828 Supplies and Meetings and Services Seminars PROD- 24/02/2023 Production Being facilitation of 4242165 09/03/2023 5,000,000 MITYERO 224003 211106- FEB-35 and DPMO for collecting Marketing feild Data in Micro DAVID Agricultural Allowances (Incl. 991774 Supplies and Casuals, Small-scale Irrigation Services Temporary, sitting w arg PROD- 22/03/2023 Production Facilitation for SHAO 4690793 30/03/2023 5,000,000 MAR-08 and for workshops for Marketing farmer field school on allowances 224003 221002- Agricultural Workshops, Supplies and Meetings and awareness raising and Services Seminars use of Irritack system PROD- 22/03/2023 Production Being payment for 4686293 30/03/2023 5,000,000 NAMBUYA 224003 221002- - MAR-07 and SHAO for workshops Marketing for feild school on IRENE Agricultural Workshops, 754828 Supplies and Meetings and awareness Services Seminars raising and use of Irritack PROD- 22/03/2023 Production Facilitation for SHAO 4686293 30/03/2023 3,000,000 NAMBUYA 224003 221002- MAR-09 and for workshops for Marketing farmer field school ao awareness raising and use of Irritack system IRENE Agricultural Workshops, 754828 Supplies and Meetings and Services Seminars PROD- 27/03/2023 Production Facilitation for 4772398 18/04/2023 5,000,000 JOAN 224003 211106- MAR-11 and Extension workers on Marketing training on Micro Scale irrigation ATIANG Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances) PROD- 30/03/2023 Production Being facilitation 4727141 04/04/2023 5,560,000 MUKHWAN 224003 211106- - MAR-34 and for CFO&SAA for Marketing verification of Micro scale Irrigation A STEPHEN Agricultural Allowances (Incl. NAMUSIGA Supplies and Casuals, 754932 Services Temporary, sitting ACTIVITIES AT llgS allowances) 52", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}]], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}], "page": 57, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \n53 \nA endix 5: General Meetings held by PDM SACCOs and files not provided \nParish Name Name of Date certificate of Was Date GM was Was \na\\|Was the vetting Wasthere Was training", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}, [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}], [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}], [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}], [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}]], "page": 57, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "metadata": {"headings": [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "issued \nfirst be within one vetting \nthe PDM SACCO Account of the PDM \nGM month from committee byelaws held the date of\\|elected and established? \nopening SACCO members resolutio undertaken", "metadata": {"headings": [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}, [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}], [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}], [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}], [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}]], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/ issue of inaugurated (Yes/No) n during the", "metadata": {"headings": [{"headings_0": {"content": "(Yes/ issue of inaugurated (Yes/No) n during the", "page": 58, "level": 2}}, {"headings_1": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No) certificate of (Yes/No) \n(Yes/No) meeting", "metadata": {"headings": [{"headings_0": {"content": "(Yes/ issue of inaugurated (Yes/No) n during the", "page": 58, "level": 2}}, {"headings_1": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, [{"headings_0": {"content": "(Yes/ issue of inaugurated (Yes/No) n during the", "page": 58, "level": 2}}, {"headings_1": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}]], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration)", "metadata": {"headings": [{"headings_0": {"content": "registration)", "page": 58, "level": 2}}, {"headings_1": {"content": "(Yes/ issue of inaugurated (Yes/No) n during the", "page": 58, "level": 2}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OS/NO)", "metadata": {"headings": [{"headings_0": {"content": "OS/NO)", "page": 58, "level": 3}}, {"headings_1": {"content": "registration)", "page": 58, "level": 2}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \\| \u00a9 \n\\|2. Lwakhakha Bukhoma File not provided \\|", "metadata": {"headings": [{"headings_0": {"content": "OS/NO)", "page": 58, "level": 3}}, {"headings_1": {"content": "registration)", "page": 58, "level": 2}}, [{"headings_0": {"content": "OS/NO)", "page": 58, "level": 3}}, {"headings_1": {"content": "registration)", "page": 58, "level": 2}}]], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. _|Bupoo Bukibumbi Yes Yes No", "metadata": {"headings": [{"headings_0": {"content": "13. _|Bupoo Bukibumbi Yes Yes No", "page": 58, "level": 1}}, {"headings_1": {"content": "OS/NO)", "page": 58, "level": 3}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not 30/12/2022 N Notion \\|", "metadata": {"headings": [{"headings_0": {"content": "13. _|Bupoo Bukibumbi Yes Yes No", "page": 58, "level": 1}}, {"headings_1": {"content": "OS/NO)", "page": 58, "level": 3}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "metadata": {"headings": [{"headings_0": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}, {"headings_1": {"content": "13. _|Bupoo Bukibumbi Yes Yes No", "page": 58, "level": 1}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee Tee if", "metadata": {"headings": [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bi", "metadata": {"headings": [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Certificate not on file Yes 12/12/2022 \\|No Notonfile Yes\n7. Namisindwa", "metadata": {"headings": [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Certificate not on file Yes 30/8/2022 \n1 Not on file No bi \nI Hamenene Bumurundi Certificate not on file \nYes INOo Notonfile Yes Namisindwa Kimundu Certificate not on file Yes 16/01/2023 Yes", "metadata": {"headings": [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}, [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}], [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}]], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No Notonfile No", "metadata": {"headings": [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Namisindwa Namisindwa\\_\\| not Yes 16/01/2023 Yes", "metadata": {"headings": [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "IN Not on file\\_\\| Yes \n54 \nAppendix 6: Failure to select and implement prioritized /flagship projects Name of List of flagship Approved \nAre the flagship \u2018projects How many Number How many How many of the \\| projects per SACCO flagship \nconsistent with the priority enterprises of PDM of \nthe farming enterprises are projects commodities selected by are enterpri enterprises from the priority the LG? \nimplementi ses \nare farming commodity list \nng flagship enterprises", "metadata": {"headings": [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}, [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}], [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}], [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}]], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 59, "level": 2}}, {"headings_1": {"content": "[No Notonfile No", "page": 58, "level": 5}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 59, "level": 2}}, {"headings_1": {"content": "[No Notonfile No", "page": 58, "level": 5}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ini", "metadata": {"headings": [{"headings_0": {"content": "ini", "page": 59, "level": 1}}, {"headings_1": {"content": "Projects", "page": 59, "level": 2}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a ai \nLwakhak Lwakhak Dairy, poultry, \n\\| piggery, Coffee and dairy No, not all were the selected \n13 \nha ha onions, coffee farming approved flagships projects \n2, Lwakhak Bukhoma Dairy, poultry, piggery, Coffee and dairy No, not all were the selected \n13 \nha maize, coffee farming \\_ approved flagships projects", "metadata": {"headings": [{"headings_0": {"content": "ini", "page": 59, "level": 1}}, {"headings_1": {"content": "Projects", "page": 59, "level": 2}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Bupoto Bukibum Dairy, bee keeping, Coffee and dairy No, not all were the selected \n12 bi coffee farming approved flagships projects", "metadata": {"headings": [{"headings_0": {"content": "ini", "page": 59, "level": 1}}, {"headings_1": {"content": "Projects", "page": 59, "level": 2}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Magale", "metadata": {"headings": [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDairy, poultry, piggery, Coffee and dairy No, all \nnot were the selected 10 business, onions, farming approved flagships projects \nbeans, beef and goats \nBuwandy Dairy, poultry, piggery, Coffee and dairy No, not all were the selected \n15 ambi onions, coffee farming approved flagships projects \nwa coffee farming approved flagships projects \n. Namisind Buwandy Dairy, poultry, piggery, Coffee and dairy No, not all were the selected 13 35 \n4 9 wa ambi onions, coffee farming \\_ approved flagships projects I \nNamisind Bumurun Dairy, poultry, piggery, Coffee and dairy No, not all were the selected 13 \\| 35 \n5 8 wa di maize, coffee farming approved flagships projects \\| \n\\_\\| \nNamisind Kimundu Dairy, poultry, piggery, Coffee and dairy No, not all were the selected 35 40 \n\\| \n6 29 onions, coffee \napproved flagships projects af un", "metadata": {"headings": [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}, [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}]], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Namisind Namisind Dairy, poultry, rabbit, Coffee and dairy No, not all were the selected 13 36 \n3 10 pi farming approved flagships projects \n\\| Total \\| \n149 369 \\| 5 98", "metadata": {"headings": [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "a5", "metadata": {"headings": [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file