{"paragraphs": [{"content": "I reviewed the approved work plan and sampled 7 outputs with a total of 41 activities. I noted the following;  \ne 7 outputs with 41 activities had clear performance indicators and targets.as summarized in the table below and detailed in appendix 3 Table showing performance indicators and targets  \nCategory of No. of No of No. of No of Expendi outputs output activi Activities activities ture  \nties with without Amount ntifi in the clear clear (UGX) cati outp performa performan Bn on uts nce ce of indicator indicators out s and and put targets targets s Fully quantified 41 0 4.95 100 outputs  \n41 0 495 \\| 100 \nWith 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.", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}]], "page": 9, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Implementation of outputs  \nI assessed the implementation of seven (7) outputs with forty one (41) I advised Accounting activities worth UGX.4,950,527,753 that were fully quantified and noted that;  \nOfficer to ensure that e Five (5) output with twenty eight (28) activities and expenditure worth all outputs not fully UGX. 2,550,014,874 was fully implemented.  \ncompleted are completed in the e One (1) outputs with 6 activities worth UGX.1,252,525,879 were partially subsequent financial implemented. Out of 6 activities, the entity fully implemented four (4) year 2023/24. activities while two (2) activities were partially implemented  \nOne (1) outputs with seven (7) activities worth UGX.1,147,987,000 were  \ne \nnot implemented at all.  \nTable showing performance indicators and targets  \nCategory  \nNo of No. of No of No of Expend of outputs activi Activiti activities activities iture ties es fully partially not Amoun in the implem impleme impleme t (UGX) outpu ented nted nted  \nts \nFully  \n2.55 implemented  \noutputs \nNo\\_ \\| Observation  \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}]], "page": 9, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Completion of OPD at Nyanja HC11\n4. Construction of OPD at Muyumbu HCII\n5. Construction of 2 twin staff house with a stance pit latrine at Rubaya HCIV  \nvona Renovation of OPD at Rusikizi HCII  \nCompletion of Renovation of Nyakasharara HCII  \nConstruction of a 2 stance latrine at Kyasano HCII  \nConstruction of twin staff house and 4 no stance VIP Latrine at Maziba HCIV", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}], "page": 10, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "rehabilitation and repairs Delayed publication of advert and e I advised the Accounting delayed contract award in 3 out of 4  \nOfficer to plan for projects implementation of Implication activities timely. Delayed implementation of the  \nprojects hence delayed water  \nservice delivery to the beneficiaies  \nTransitional  \neCompletion of OPD at Nyanja HC11, eI advised the Accounting development construction of OPD at Muyumbu HCII, Officer to expedite grant - Health construction of 2 twin staff house with implementation of the Adhoc  \na stance pit latrine at Rubaya HCIV, activities  \nrenovation of OPD at Rusikizi HCII,  \nrenovation of Nyakasharara HCII,  \nconstruction of a 2 stance latrine at  \nKyasano HCII and construction of twin  \nstaff house and 4 no stance VIP Latrine  \nat Maziba HCIV were not implemented \nDelayed health service delivery to the beneficiaries \n2.0 Management of the Government Salary Payroll \nremedial 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; \nKabale District Local Government had a wage budget of UGX.32,047,376,208, out of which UGX.28,035,619,802 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}]], "page": 11, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Karujanga  \nKakomo HC IV  \n3  \nBuhara, Buramba, Butanda, Bwama, Kaharo, kahondo, Kahungye, Kitooma, Kyanamira, Kasheregyenyi and Karujanga", "metadata": {"headings": [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}], "page": 29, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "5.1.3.2  \nReview of the PDM Governance Structures  \nParagraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; require that  \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the oe  \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe  \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG  \nCore e The HLG Core Implementation team I advised the Accounting Implementation  \nwas fully constituted as per the Officer to ensure that PDM Teams guideline. HLG core implementation e The District did not prepare quarterly prepares", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "quarterly \nperformance reports. Out of 4 performance reports. quarterly performance reports, none  \nwere prepared. Details in Appendix  \n9 \nThe Accounting Officer explained that at the inception of the program was not done but it was now being done.", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2. Parish  \nI reviewed the operations of the PDC in I advised the Accounting Development  \nthe 10 sampled PDM SACCOS, and Officer to ensure that PDCs Committees (PDC) noted the following;  \nhold quarterly meetings  \ne PDCs were fully constituted  \ne Did not prepare Parish  \npriorities and action plans for  \nthe FY 2022/2023  \ne Funding received of  \nUGX.45,444,717  \nwas  \ninadequate to facilitate the  \nactivities of PDC.  \ne Did not prepare quarterly  \nperformance reports. Details  \nin Appendix 10", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that  \ndue to insufficient funding, follow up on  \nsome of PDCs\u2019 functions were not done.  \nHe however promised to improve going  \nforward  \nGeneral Meetings e 10 SACCOs held a general meeting/... I advised the Accounting by PDM SACCOs  \nSACCOs held their first general Officer to ensure training of meeting more than 1 month after the PDM SACCO members. \nThe Accounting Officer explained that During the financial year under review, PDM SACCO Boards were not regularly meeting because they had not started on disbursement. But they are now functional and they regularly meet for approval of loans. Details in Appendix 12 \nNon functionality \u00a2 I noted that the sampled 10 SACCOs I advised the Accounting of  \nSACCO did not have functional committees Officer to ensure that Committees and and subcommittees. Details in committees hold regular Sub Committees Appendix 13  \nmeetings. \nFailure to have a functioning Board/Committees/Sub-Committees  \nmay lead to mismanagement of the SACCOs due to the lack of appropriate \noversight. \nThe Accounting Officer explained that During the financial year under review, committees were not regularly meeting because they had not started on disbursement. But they are now functional and they regularly meet for approval of loans \n5.1.3.3 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}], [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}], [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}], [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}]], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nI made the following observations; \nSN Nature Observations Recommendation \nregistration \n", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}], [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}], [{"headings_0": {"content": "registration", "page": 37, "level": 4}}], [{"headings_0": {"content": "registration", "page": 37, "level": 4}}]], "page": 36, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 SACCOs were not licensed to take on the I advised", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 4}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "the \nSACCOs Under the business of lending under Microfinance Accounting Officer to Microfinance  \nInstitutions money lenders act as detailed in liaise with the PDM Institutions Appendix 14 Secretariat for Lenders Act  \nfurther guidance on As a result, enforcement of recovery of PRF this matter.  \nfrom beneficiaries by the PDM SACCOs may  \nbe legally challenged leading to loss of  \nfunds.  \nThe Accounting Officer promised to take up  \nthe matter with the PDM Secretariat", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, [{"headings_0": {"content": "the", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2. Update of SACCO e 10 SACCOs did not have a PDM member \\| I advised the Enterprise and registers/ updated PDM member registers Accounting Officer to Household Registers contrary to the guidelines.  \nensure that the PDM member register is updated as required Failure to update PDM member registers  \nby the guidelines.  \nmay result to extending PRF loans to  \nineligible beneficiaries leading to failure to  \nachieve pillar objectives. Appendix 15", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that at the inception of then Programme, house hold registers were not updated. However, all respective parish chiefs have updated enterprise and household registers. And enterprise group members have accessed funding from SACCOs. \nSigning of PRF e UGX.670,000,000 was transferred to 10 I advised the Financing  \nSACCOs without evidence of signed PRF Accounting Officer to Agreements  \nfinancing agreements as detailed in conduct adequate Appendix 16 monitoring and supervision of the The Accounting Officer explained that the SACCO groups to district did not get a clear guidance on this foster compliance in since money was being transferred from signing agreements. Ministry of Finance to Sacco accounts Direct \n5.1.3.4 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users r handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial -  \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, [{"headings_0": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "the", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- > = \\*", "metadata": {"headings": [{"headings_0": {"content": "eurara", "page": 42, "level": 2}}], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "BETUNDURUR \nae \nHR \n17 BUHARA  \n\\_\\|\\_KYASEA  \n= \n\\| \n18 Buhara \\| BUHARA KYASE B  \n; \n19 Buhara \\| BUHARA OMURUHANGA 11 : \n\u2014  \n\\| \n20 Buhara EI BUHARA  \nRWAKIHIRWA \n21 Buhara of. KAFUNJO KABANYONYI A \n22 Buhara \\|  \nKAFUNJO KABINDI : \nKAFUNJO  \n- \nBuhara  \nKAFUNJO KIGYERA : \nBuhara  \nKarunmo KIRIMBE \\* \\| \n26 Buhara  \nKAFUNJO MAREMARE : \na NYABICWAMB \\| \\|  \nKarumo A 2 \u2014 \n[\\| Buhara \nOv \n77 \u20ac OONNEVW VNVEVEVLN \neyeyng Zu 995 \u00a3 VONIdWVAN VNVAVUVLN \ne\u0131eyng \n=f \n\u2014 \nVOIHSV\u2122 VNVEVYVLN  \neueyng cS =  \nvao\u0131nava VNVEVSVLN  \neueung 45 \n\u201c \\| OD0aWaMu SaaAnW eieyng \u00a2s \n= : \\| V 3a3AnN Siem ua \nWONVMUVAN \nbez T \u20ac \\| VWTAINVAN 3a3AnW sieune: 15 \n\u201c \nODOUVINVAN  \n383ANW \neieung og = ; FUVDIVAN 383ANW sieung: 6% \u201c - VOIDIVAVAN 383 Bieung: i86 ~ ; VONVHWIVAN 3agANW ereuria zk \nu - . OONNEWIVAN aan eieurial \u2018op \n", "metadata": {"headings": [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}]], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \\_ \\| z 393ANW 383ANnW eieyng cp", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 43, "level": 2}}], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "160. Khare  \nKITOHWA  \nNYAKABUNGO  \n1  \n221", "metadata": {"headings": [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}], "page": 47, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "161. Saharo  \nKITOHWA  \nNYAKAHANGA", "metadata": {"headings": [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}], "page": 47, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kyanamir  \na KIGATA KYAKAGOYE  \nKyanamir  \na KIGATA NYAKAHITA 6  \nKyanamir  \na KIGATA NYAKIGANDO 2  \nI  \nKyanamir  \n306  \na KIGATA NYARUHANGA  \nKyanamir  \n307  \na KIGATA OMUKIBEGA  \nKyanamir  \na KIGATA RUBOROGA  \n472 Kyanamir  \na KIGATA RWABAKATA 1 297 Kyanamir  \nRWAKASHAND  \na KIGATA E  \n345 Kyanamir  \n311  \na KIGATA RWAMURIRO 4 331 Kyanamir  \n312  \na KIGATA RWEKIMA 5 419 Kyanamir  \n313  \na KIGATA RWEMISHURE 5 289 Kyanamir  \n314  \nla KIGATA Kitibya  \nKyanamir  \n315  \na KIGATA kaluro  \nKyanamir  \nAHAMUGWIG  \n316  \na KYANAMIRA WI  \nKyanamir  \n317  \na KYANAMIRA BUGANDARO 1  \nKyanamir  \n318  \na KYANAMIRA KABISHA  \nKyanamir  \n319  \na KYANAMIRA KAKIBUMBWE  \nKyanamir  \n320  \na KYANAMIRA KARUBANDA  \n\\|\\|  \nKyanamir  \n321  \na KYANAMIRA KARUHUMA  \n822 \\| Kyanamir  \n322  \na KYANAMIRA KAYANJA  \n293 Kyanamir  \n323  \na KYANAMIRA KISHEKYERA  \n389 Kyanamir  \n324  \na KYANAMIRA NYAKAHITA  \n348 Kyanamir  \n325  \na KYANAMIRA NYAMIYAGA  \n348 Kyanamir  \n326  \na KYANAMIRA RWABABA  \n348 Kyanamir  \n327  \na KYANAMIRA RWAMUGIMBA  \n348 Kyanamir  \nRWAMUTARU  \n328  \na KYANAMIRA HA  \n348 Kyanamir RWANYABIBO \\|  \n329  \na KYANAMIRA GA  \n348 Kyanamir  \n330  \na KYANAMIRA RWEBIKONKO  \n348 Kyanamir  \n331  \na KYANAMIRA rwakabunga  \n348 Kyanamir  \na MUYUMBU HABUSIKANO  \n348 \nKyanamir  \n333  \na MUYUMBU HAKATONGO \nKyanamir  \n334  \na MUYUMBU HAKISHAHA \n| => Kyanamir \na MUYUMBU ITUZA \nKyanamir  \n336  \na MUYUMBU KABULYA \nKyanamir  \n337  \na MUYUMBU KAGARAMA \nKyanamir  \n338  \na MUYUMBU KASHENYI \nKyanamir  \n339  \na MUYUMBU KINIOGO \nKyanamir  \n340  \na MUYUMBU MURUHITA \nKyanamir  \n341  \na MUYUMBU MUSHUNGA \nKyanamir  \n342  \na MUYUMBU MUYUMBU \nKyanamir  \n343  \na MUYUMBU NTUGAMO \nKyanamir  \n344  \na MUYUMBU NYAKABUNGO \nKyanamir  \n345  \na MUYUMBU NYAKAHANGA \nKyanamir  \n346  \na MUYUMBU NYAKAHITA \nKyanamir  \nNYAMURINGW 347  \na MUYUMBU A \nKyanamir  \n348  \na MUYUMBU RUJANJARA \nKyanamir  \nRWANYAMITW 349  \na MUYUMBU E \nKyanamir  \na MUYUMBU RWEMIGOYE Kyanamir  \na MUYUMBU RWEMPANGA \nKyanamir  \n352  \na NYABUSHABI BWATO \nKyanamir  \n353  \na NYABUSHABI IHIMBI \nKyanamir  \n354  \na NYABUSHABI KARUBANDA \nKyanamir  \n355  \na NYABUSHABI KAYORERO \nKyanamir  \na NYABUSHABI MUKISHENYI \nKyanamir  \n357  \na NYABUSHABI MURANGO \nKyanamir  \n358  \na NYABUSHABI NYAKABUNGO \nKyanamir  \n359  \na NYABUSHABI NYAKAHITA \nKyanamir  \n360  \na NYABUSHABI RUJANJARA \nKyanamir  \n361  \na NYABUSHABI RUSHAMBYA \nKyanamir  \n362  \na NYABUSHABI RWENKIMA", "metadata": {"headings": [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}, [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}]], "page": 53, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RWENYANGY  \nE amoung : 239 578 Kamwezi RWENYANGY  \nI  \n\\|: NYAKABUNGO 3 233 RWENYANGY  \n579 Kamwezi  \nE NYAMABARE 1 1 1 212 RWENYANGY  \n580 Kamwezi  \nE NYAMIRIMA 2 H 222 RWENYANGY  \n\\| 581 Kamwezi \u00a3 OMURUTARE  \n3  \nais RWENYANGY  \n582 Kamwezi \"  \nE  \nRUGAAGA  \nKashamb  \n583  \nya BUCUNDURA BUTARE  \nKashamb  \n584  \na BUCUNDURA BWEYO  \nKashamb  \n585  \na BUCUNDURA KARUBANDA  \nKashamb  \n586  \nya BUCUNDURA KATAGATA  \nKashamb  \n587  \na BUCUNDURA KYAMAZINA  \nKashamb  \n588  \nya BUCUNDURA MIGYESI  \nKashamb  \n589  \nya BUCUNDURA MUKAJANJARA  \nKashamb  \n590  \na BUCUNDURA NYAKASA  \nKashamb  \nRWAKANYONY  \n591  \nya BUCUNDURA OZI  \nKashamb  \n592  \nya KAFUNJO KABUTORA  \nKashamb  \nKANYABUGUN  \n33  \nya KAFUNJO GA  \nKashamb  \n594  \nya KAFUNJO KATUNGU  \nKashamb  \nKYABIREGYEY  \n595  \nya KAFUNJO A  \nKashamb  \n596  \nya KAFUNJO NYAKAGYERA  \nKashamb  \n597  \nya KAFUNJO NYAKARAMBI  \nKashamb NYAMASHAMB \\|  \nsog  \na KAFUNJO A  \nKashamb \n\\| 599  \nya KAFUNJO KASIKIZI  \nKashamb  \n600  \nya KITANGA AHAKATUNTU Kashamb  \n601  \nya KITANGA KAHOKO  \nKashamb \n\\| 602  \nya KITANGA KAKIRALE \n59 \nKashamb \n\\|  \n603  \nya KITANGA KAKIRI 2 i 401 Kashamb  \n604  \nya KITANGA KASHANA  \ni 367 Kashamb KASHUMURUZ u  \nsos  \nya KITANGA I 3 399 Kashamb  \n606  \nya KITANGA KIITA 2 3 1 2 12  \n1 382 Kashamb  \n607 KITANGA MUKONI 1 \n\\|  \nya 1 2 379 Kashamb  \n60g  \nya 1 391 \nKITANGA \\_ NYAMIREMBE \nKashamb  \n609  \nya T, 1 J 384 \nKITANGA . NYAMUGAZA", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}]], "page": 62, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kashamb  \n610  \nya KITANGA NYARUBISI  \n1 361 Kashamb  \nNYARUGOROG  \n611  \nya KITANGA ORO 1 380 Kashamb  \n612  \nya KITANGA NYARUHANGA 5 1 387 Kashamb  \n613  \nya KITANGA RUTOOMA  \n1 2 -- 2 432 Kashamb  \n614  \nya KITUNGA BIHONDO 2 185 Kashamb  \n615  \nya KITUNGA BUGARAMA 2 180 Kashamb  \n616  \nya KITUNGA KYANGARA 1 1 167 Kashamb  \n617  \nya KITUNGA MUKATOKYE 1 1 173 g\u0131g Kashamb \\| ya KITUNGA MUMUREMERE 1 193 619 Kashamb \\| ya KITUNGA MURUTUNGA  \n1 1 i 140 a \\| \u201cy~  \n620  \nya KITUNGA NYAKARIBA  \n1 184 Kashamb  \n621  \nya KITUNGA NYAMABARE 1 4  \n171 Kashamb RUGARAMBIR \\| 622  \na KITUNGA Oo 1 2 1 I 139 Kashamb  \n623  \nya KITUNGA RWABITAGI i 169 Kashamb  \n624  \nya KITUNGA RWENGONGO 2 186 625 Kashamb NYAKASHEB \n| | \nya EYA KAMUHANGA  \n1 298 625 Kashamb NYAKASHEB \n| r \nya EYA KAMUSIZA  \n1 267 Kashamb NYAKASHEB  \n627  \nya EYA KYONDO 1 1 2 284 62g Kashamb NYAKASHEB \n| | \nya EYA MAHURA  \n1 300 629 \\| Kashamb NYAKASHEB  \n\\|  \nya EYA NYAKATOJO II  \n2 279 630 Kashamb NYAKASHEB  \n\\|  \nya EYA NYAKITABIRE 1  \n2 258 631 Kashamb NYAKASHEB \\| \\|  \nya EYA RWEIBARE \n632 Kashamb \\| \\| \\| \n2 4 251 ya RUTENGYE BWASHA 1 350 \n60 \n\\| 633. Keshamb  \n\\|  \nya RUTENGYE KABWEMA  \n1 365 Kashamb  \n634  \nya RUTENGYE KANTAMBARA 1 2 371 Kashamb  \n635  \nya RUTENGYE KANTARE \nKashamb  \n636  \nya RUTENGYE KARANGARA \n8 3 1 1 389 \n1 359 Kashamb  \n637  \nya RUTENGYE KAZOOHA 2 10 2 1 329 Kashamb  \n638  \nya RUTENGYE MUHANGA 1 3 394 Kashamb  \n639  \n\\| ya RUTENGYE MUIBUMBA 4 330 Kashamb  \n640  \nya RUTENGYE NYAKARIBA  \n2 340 Kashamb  \nNYAMISHAMB  \n641  \nya RUTENGYE A  \n2 370 642 Kashamb \\| ya RUTENGYE NYARUZIBA 2 1 353 \\|\\_\\|  \n643 Kashamb \\| ya RUTENGYE KATABONWA  \n1 318 Kashamb  \n644  \nya RUTENGYE NYAKASA \nKashamb  \n645  \nya RUTENGYE MUTOJO \nMuhanga 646 \nBUTARE  \na  \nWARD  \nKITABURAZA \n647 Rn HIGHLAND \n\\| WARD  \nIBASYO \neas Munanga HIGHLAND \n\\| WARD  \nKAYORERO \nMuhanga  \nHIGHLAND  \nTC  \nWARD  \nKISHONGATI \nMuhanga  \n650  \nMUHANGA  \n7  \nWARD muhanga tc \n651 u MUHANGA WARD \nnyakitabire \n652 Allan MUHANGA WARD \nrwabahaze \n653 Muhanga MUHANGA  \nWARD  \ntwakikara \nMuhanga  \n654  \nMUHANGA  \nTC  \nWARD muhanga tc \n655 Muhanga MuHanga WARD \nruhonwa \n656 ae MUHANGA WARD \nkajuka \n61 \nca", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, [{"headings_0": {"content": "| |", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 1}}], [{"headings_0": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}]], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IZVYdWVMA vannal no nonwemy  \nv vawnal n> WOOLNYNWO  \nnonwemy INVHSNUNWO VaWndl nd nonwemy FIVaYWVAN van\u0131nal no nonwemy VLIHVIVAN vawnal no nonwemy VaNsVAIVAN vawnal no nonwemy 3ANO.LIN vanwnal nd nonwemy  \nVZIu vawnal n> ISWVYVHVAV  \nnonwemy VWAIIHYN vawnal no nonwemy VNVHYN vawnal nd nonwemy ISIdW3MAY Wand nd nonwemy WANENVMA anIand n> 029 nonwemy VONVHNYVAN AWINd nd 699 nonwemy  \nste  \nVaNsVAVAN awrand n> 899 nonwemy  \nOoze  \nVANIANNWVH aWIUNg nm 199 nonwemy  \n08T VA3HIN3MA auvm SL, JULY egueyny 999 ET VaNNLWAVA auvMm a1 BYVINY egueynw 599 18T VONNOV auvMm IL FUN enueunm 999 007 JUvvav\u0131a ayuvMm IL FYING eBueynw \u00a399 569  \nau auvM O  \nIL VLAWVANYMA ONNEWIVAN e6ueynw  \n199  \nTUNnWINVMA auvM O  \nIL ONNEYAVAN ebueynw  \n689  \nVaVvNv\u00bb aavM Oo  \nIL ONNEYAVAN eBueynw  \nO&b ayeqeqeAu aavm IL VONVHNW eBueynw  \nLeb obungeyeAu auvMm IL VONVHAW ebueynw  \nc6E ezeingeyy auvm IL VONVHNW e\u00dfueynw \nRwamucu  \nRWENDEREMA  \n682  \ncu IBUMBA A 4 316 Rwamucu  \nRWENDEREMA  \n683  \ncu IBUMBA B 5 1 311 Rwamucu  \n684 cu KITOJO BIIZI  \n4  \n8 1 270 Rwamucu  \n685  \ncu KITOJO KABIRIZI 1 1 240 Rwamucu  \n686  \ncu KITOJO KAFUNJO 4 267 Rwamucu  \n687  \ncu KITOJO KANGONDO 4 276 Rwamucu  \n688 \n\\| 689 Rwamucu NYANGOROGO", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, [{"headings_0": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}]], "page": 65, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Rwanyena  \nlack of health facility\n2. Hamuhambo", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kacerere", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nButenga Parish  \nlack of health facility Rwanyena Parish \n", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}], [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiniogo Parish", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| lack of health facility \n65 \noF Haken Kyonyo \nNyinamurozi \nMukarangye Mayengo \nKamuganguzi Subcounty  \nBuranga  \nlack of health facility \nBuhara Subcounty \nNie Bugarama \nlack of health facility \nNtarabana \nao Muyebe \nKitanga \nButanda Subcounty \nYe Kabere \nlack of health facility \nKifurugutu \nfo Kinyamari \nMurambo \nKahungye Subcounty \nPee Habuhuriro \nlack of health facility \nNyombe Rubumba \nPLS Rwemihanga \nKibuga Subcounty  \nKibuga  \nlack of health facility \nOM Kisibo \nRutare \nKitumba Subcounty  \nKitumba \nlack of health facility \nKyanamira Subcounty  \nNyakagyera  \nlack of health facility \nKatokye Kaharo Sub county \n12 Kabale Municipal Council \nNe Kitohwa \nlack of health facility \nBugarama \nDR Butobere \nlack of health facility \nNyabikoni \nRe Kijuguta \nLower Bugongi \nsn Rushaki \nKarubanda \nAppendix 8: Delayed release of funds to PDM SACCOs KABALE DISTRICT PDM  \nSACCO REVOLVING FUNDS  \nSTATUS AS OF AS OF JUNE  \n2023 \nS/N  \nName of PDM SACCO  \nFY 21-22 Planned Total funds FY22-23 funds FY22-23 funds Cumulative Funding as at disbursement deposited to disbursed in disbursed in 30th June 2023  \nPDM SACCOs Quarter 2  \nQuarter 4  \nby District FY  \ndirectly to SACCO directly to  \n21-22 Accounts by SACCO Accounts  \nCentral by Central  \nGovernment  \nGovernment \n1 Bukora-Kitumba PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 2 Bushuro-Kitumba PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 3\\_\\| Kitooma-Rubaya PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 \n4\\_\\| Kitumba-Kitumba S/C PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000  \n107,104,357 \n5 Mwendo-Kitumba PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 Totals 85,000,000 35,521,785 125,000,000 375,000,000 535,521,785 \nAppendix 9: Existence of Functional PDM HLG core implementation teams Does the membership of Were  \nthe HLG core  \nquarterly \nDo the performance reports Remarks  \nshow evidence that the HLG  \nimplementation team  \nperformance core team is performing their  \ninclude those stipulated reports roles?  \nin the guidelines? prepared? e Mobilization and  \nsensitization of the various  \n(Includes District Production  \nstakeholders at all levels  \nOfficer (DPO), District  \nincluding communities;  \nCommercial Officer (DCO),  \nSupport the continuous  \nDistrict Planner and District  \nformation of PDM enterprise  \nCommunity Development groups;  \nOfficer (DCDO))  \nTraining of the PDM  \nenterprise groups and  \nSACCOs;  \nContinuous data collection at  \nhousehold and community  \nlevels  \nYes No Not applicable Though the HLG core implementation team is composed, there were no quarterly Lo performance reports \n67", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}], [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}], [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}], [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}], [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}], [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}], [{"headings_0": {"content": "Nie Bugarama", "page": 69, "level": 4}}], [{"headings_0": {"content": "Nie Bugarama", "page": 69, "level": 4}}], [{"headings_0": {"content": "Nie Bugarama", "page": 69, "level": 4}}], [{"headings_0": {"content": "ao Muyebe", "page": 69, "level": 4}}], [{"headings_0": {"content": "ao Muyebe", "page": 69, "level": 4}}], [{"headings_0": {"content": "ao Muyebe", "page": 69, "level": 4}}], [{"headings_0": {"content": "Ye Kabere", "page": 69, "level": 4}}], [{"headings_0": {"content": "Ye Kabere", "page": 69, "level": 4}}], [{"headings_0": {"content": "Ye Kabere", "page": 69, "level": 4}}], [{"headings_0": {"content": "fo Kinyamari", "page": 69, "level": 4}}], [{"headings_0": {"content": "fo Kinyamari", "page": 69, "level": 4}}], [{"headings_0": {"content": "fo Kinyamari", "page": 69, "level": 4}}], [{"headings_0": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}], [{"headings_0": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}], [{"headings_0": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}], [{"headings_0": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], [{"headings_0": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}], [{"headings_0": {"content": "Ne Kitohwa", "page": 69, "level": 4}}], [{"headings_0": {"content": "Ne Kitohwa", "page": 69, "level": 4}}], [{"headings_0": {"content": "Ne Kitohwa", "page": 69, "level": 4}}], [{"headings_0": {"content": "DR Butobere", "page": 69, "level": 4}}], [{"headings_0": {"content": "DR Butobere", "page": 69, "level": 4}}], [{"headings_0": {"content": "DR Butobere", "page": 69, "level": 4}}], [{"headings_0": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kabale Muyebe Muyebe- 24 Nov 2022 Yes Though board members were GLG Buhara  \nappointed, there was no evidence of holding regular board meetings  \n2 Kabale", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "GLG Buhara \n24 Nov 2022 Yes  \nThough board members were appointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}]], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kabale Karweru Karweru 24 Nov 2022 Yes Though board members were GLG  \n/Kafunjo-  \nappointed, there was no evidence of Buhara  \nholding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kabale Buhara- Buhara- 24 Nov 2022 Yes Though board members were GLG  \nBuhara S/C  \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kabale Ntarabana Ntarabana- 24 Nov 2022  \nThough board members were  \nGLG Buhara  \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "6. Kabale Kitanga Kitanga- 24 Nov 2022  \nThough board members were  \nGLG Buhara  \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Kabale Bugarama Bugarama- 24 Nov 2022 \\| Yes  \nThough board members were  \nGLG Buhara  \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kabale Rwemihanga Rwemihanga- 25 Nov, 2022 Yes  \nThough board members were appointed, there was no evidence of", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n70 \nGLG  \nKahungye \n\\| \\| holding regular board meetings  \n9, Kabale Nyombe Nyombe- 25 Nov, 2022 Yes Though board members were GLG  \nKahungye  \nappointed, there was no evidence of holding regular board meetings I", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}]], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kabale Habuhuriro Habuhuriro- 25 Nov, 2022 Yes  \nThough board members were  \nGLG  \nKahungye  \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 74, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 13: Functionality of SACCO Committees and Sub committees  \nVote Nam Supervisory Executive Loan Sub Productio Marketin Business Finance and Remarks Name e of committee Committee committee n sub g sub Developme investment  \nSACC  \nCommitt Committ nt services sub  \no ee ee sub Committee Committee", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 74, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kabale \\| Muyebe-Buhara Muyebe-Buhara 36 NO\n2. Kabale \\| Rwene -Buhara Rwene -Buhara 26 NO 3; Kabale Karweru /Kafunjo- Karweru /Kafunjo- 20 NO Buhara  \nBuhara", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kabale Buhara- Buhara S/C Buhara- Buhara S/C 20  \nNO", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "5. Kabale Ntarabana-Buhara Ntarabana-Buhara 18 NO\n6. Kabale Kitanga-Buhara Kitanga-Buhara 21 NO 7 Kabale Bugarama-Buhara Bugarama-Buhara 16 NO", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kabale Rwemihanga- Rwemihanga- 23 NO Kahungye  \nKahungye", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kabale Nyombe-Kahungye Nyombe-Kahungye 10 NO", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kabale Habuhuriro-Kahungye Habuhuriro- 10 NO Kahungye", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n74 \nAppendix 16: Transfer of PRF to SACCOs without PRF Financing Agreements  \nSN Vote Parish Name of Did the Date Date Remarks  \nName Name SACCO SACCO funds agreemen  \nChairperson were t was  \nsign PRF received signed  \nfinancing  \nagreement  \nwith the AO?  \n1 Kabale Muyebe Muyebe- Yes 22/6/23 no No evidence of \\| DLG Buhara evidence signed agreements \n2 Kabale Rwene Rwene - Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements \n3 Kabale Karweru Karweru Yes 22/6/23 no No evidence of DLG /Kafunjo- evidence signed agreements Buhara \n4 Kabale Buhara- Buhara- Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements s/c \n5 Kabale Ntarabana Ntarabana Yes 22/6/23 no No evidence of DLG -Buhara evidence signed agreements \n6 Kabale Kitanga Kitanga- Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements \nZ Kabale Bugarama Bugarama- Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements \n8 Kabale Rwemihan Rwemihan Yes 22/6/23 no No evidence of DLG ga ga- \nevidence signed agreements Kahungye  \n\\|  \n9 Kabale Nyombe Nyombe- Yes 22/6/23 no No evidence of DLG Kahungye evidence signed agreements \n10 Kabale Habuhurir Habuhuriro Yes  \n22/6/23 no No evidence of evidence signed agreements \\| \n75 \ni | DLG 0 | -Kahungye | | | | \nAppendix 17: failure to carry out Wealth ranking of households  \nSN Vote Parish Name Was wealth No. of No. of villages Remarks \nName  \nranking villages were wealth \ncarried out  \nranking was \nat parish carried out \\| level? \n1; Kabale Muyebe-Buhara No evidence No  \nNo evidence  \nNo evidence of carrying out \nevidence wealth ranking \n2, Kabale Rwene -Buhara No evidence No  \nNo evidence  \nNo evidence of carrying out \nevidence wealth ranking \n3% Kabale Karweru /Kafunjo- Noevidence No  \nNo evidence  \nNo evidence of carrying out \nBuhara evidence wealth ranking \n4, Kabale Buhara- Buhara No evidence No  \nNo evidence  \nNo evidence of carrying out \nS IC evidence wealth ranking", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}]], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kabale Ntarabana-Buhara No evidence No  \nNo evidence  \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nevidence wealth ranking", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kabale Kitanga-Buhara No evidence No  \nNo evidence  \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nevidence wealth ranking \nZi Kabale Bugarama-Buhara No evidence No  \nNo evidence  \nNo evidence of carrying out \nevidence wealth ranking", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kabale Rwemihanga- No evidence No  \nNo evidence  \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nKahungye evidence wealth ranking \n", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kabale Nyombe-Kahungye No evidence No  \nNo evidence  \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "evidence wealth ranking \n", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kabale Habuhuriro- No evidence No  \nNo evidence  \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kahungye evidence wealth ranking  \n\\| \\| \\| \n76", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["ONG)", "1", "BASTS FOR, OPTION", "1", "En", "1", "EMPHIASIS OF MAIER", "11", "  4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program - 17", "43 FAlicatiol: DEVEIODINGNE Gla Bice", "18", "4A MicrocScale LNGauOn", "20", "4.5 Transitional Development Ad Hoc Grant-Health", "21", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS enennen - 27", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - - 27", "OTHER REPORTING RESPONSIBILITIES.", "28"], "page": 2}]}