{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \n\\|  \nON THE FINANCIAL STATEMENTS OF KABAROLE DISTRICT LOCAL GOVERNMENT. FOR THE YEAR ENDED 30\"\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nEI IE neu\u201c ii DF reece iii aetna sneer eat REECE TEE TEE \nOPINION \n1 00... eeecceceeseccscssesececsecessucsssucsevscsveussessvscseesessssavecsusausussessusucaesassauseeeesvaseessvacsassceevaesassuesseseeenseeseess \nNetcare", "metadata": {"headings": [[], [], [], [{"headings_0": {"content": "OPINION", "page": 2, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 2, "level": 3}}], [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}]], "page": 1, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Tax Revenues \\| 205,147,000 220,977,138 (15,830,138) \\|\n2. Non-Tax \\| 534,200,000 398,181,631 \\| 136,018,369 Revenues  \n\\| Total \\| 739,347,000 619,158,769 \\| 120,188,231", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "1. Construction of Kichwamba Seed School\n2. Construction of District Headquarters at Busoro\n3. Upgrade of Kidubuli HC II to HC III & Construction of a new facility in Kiko TC", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}], "page": 11, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Refer to Appendix 2 for details.", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}], "page": 11, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- No Observation  \nRecommendation 2  \no>  \n~~\u00bb", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "2. Piped Water Sub- Busaiga water supply system  \n8 Grant (UgIFT in Harugongo sub county component) phase III  \nExtension of piped water from  \nKyaibombo to Munihya in  \nRwengaju Sub county  \nExtension of piped water to  \n3 Nturo  \nKymazima,  \n;  \nKanyankukuru in Rwengaju  \nSub county  \nRehabilitation of Karangura  \nGFS in Karangura Sub coun", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant \nguidelines. \nThe following were my observations; \nmanagement plans, proof of land ownership/consent: of\u2019land offer, and inclusion in the work plan/budget.  \nAll water projects were constructed on land for which the District had ownership or consent offer. \nAll the budgeted projects were provided for in the approved five-year development plan.  \nThe piped water supply system had its designs approved by the Ministry of Water and Environment.  \nAll the grant expenditure was incurred on item code for which they were \nbudgeted.", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 17, "level": 1}}]], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- time, cost and functionality;-and ascertain the cause and likely- impact: of-the exceptions observed. The following was observed;  \nSN\\| Project Inspection Pictorial Evidence Recommendation(s) Remarks", "metadata": {"headings": [{"headings_0": {"content": "62,000", "page": 23, "level": 4}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "\u00b0 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. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}], "page": 27, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. 25,000,000 30\" May 2023", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "52 \\| 2,600,000,000 \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation  \nThe Accounting Officer should liaise with MoFPED for timely release of funds to enable timely implementation of program activities. \n4.4", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}]], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer \n(DCDO). \noe The Parish Development Committee (PDC), which comprises 7 members of the community, 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 \n", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}]], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Each 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.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "IT 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 een Recommendation Structure \nResponse \n", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Response", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 32, "level": 2}}]], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Parish  \noe PDCs were fully The Accounting The Accounting Development constituted. Officer explained Officer should Committees  \ne Out of 10 PDCs, that funding for ensure that the PDC (PDC)  \nonly 2 held all recurrent/  \nmobilizes the the 4 quarterly administrative costs community,", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "meetings. \nof running PDM was \\| identifies  \noe Parish priorities not adequate. This development  \nand action plans affected the funding priorities, monitors for the FY of PDC activities. resource utilization 2022/2023 were And implementing and hold meetings not prepared by its core activities, quarterly regardless 4 PDCs.  \nsuch as mobilizing of the limited \u00b0 All PDCs the community. funding. prepared \nIdentifying \nquarterly  \ndevelopment performance priorities, making reports. action plans, and oe 10 PDCs received monitoring resource funding of UGX. utilization were not 500,000 each for adequately carried the PDC out.  \nactivities.  \nAppendix 4 \n", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 32, "level": 2}}, [{"headings_0": {"content": "meetings.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}]], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2. SACCO eAll the 10 SACCOs \\| The Accounting The Accounting Committees constituted the Officer explained Officer should and Sub supervisory, executive that there was a ensure all the Committees committees as well as rush by some subcommittees are the Loan, however, stakeholders to vetted and put in Production, Marketing, quicken the process place in preparation Business Development of disbursing the for their forth", "metadata": {"headings": [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM \nSACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and \nProjects \nflagship projects that since there was pressure diligence\u201d when were inconsistent with to make sure the money the Parishes the LG selected priority is disbursed without select flagship commodities. carrying out due projects that 059 out of 158 farmer diligence on business are within enterprise/households plans being funded. priority list implemented projects before that are not from the \ndisbursing out priority commodity list.  \nmoney.  \nDetails are in  \nAppendix 8 \nFailure to select and implement prioritized projects may undermine achievement of the pillar \\_ \nobjectives. \n2, Insurance oAll the 20 PRF\\| The Accounting Officer The Policy for beneficiaries who explained that the Accounting \nFarming", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 34, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 35, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 35, "level": 1}}], [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}]], "page": 34, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "carried out farming National PDM secretariat Officer should Enterprises enterprises in 10 PDM has not provided sensitize the SACCOs did not obtain guidance on farmers farmers about agricultural insurance accessing an insurance the benefits of policies from UAIS. \\| policy. A lot of resistance insurance and Refer to Appendix 9 is received from the \\| also the executive if PDM \\| secretariat Lack of recourse in form beneficiaries are advised should provide of insurance will expose on acquiring what the guidance on the farming enterprises farmers may consider farmers  \nto the adverse effects of irrelevant yet necessary accessing an climate change and may to manage risks. We insurance result into failure to await the PDM policy to make recover the loan funds. secretariat to guide. It sure that all should be noted that in the farmers the SACCO, there is a get reliable need to save, but it was insurance to put aside until more avoid  \nguidance is given. uncertainties \nAppendices  \nAppendix 1: Performance of Local Revenue \nNo Source  \nApproved budget Actual Collections Variance ' Tax Revenues : m Local Services Tax  \n80,147,000 100,815,950 -20,668,950 Land fees 40,000,000 15,454,000 24,546,000 Business Licenses 70,000,000 15,000,000 41,416,150 63,291,038 28,583,850 Other tax revenues \n-48,291,038 \nNon-Tax Revenues  \nInvestment Income 1 40,000,000 144,186,500 -4,186,500 Rent 79,200,000 142,541,731 -63,341,731 Other property income (disposal of assets) 30,000,000 \n30,000,000 \nSale of goods and services  \n225,000,000 111,443,400 1 13,556,600 Admin fees and licenses  \nTotal \nAppendix 2: Implementation of planned outputs (a): Fully implemented out-puts \n60,000,000 10,000 59,990,000 \neg 619,158,769 120,188,231 \n739,347,000 \nNo Program Sub-program PIAP-out \nBudget \nTotal Out-put Total No Number of fully ; Out-put expenditure activities in\\| implemented \\| the out-put activities \\| = UGX \\|", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}, [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}], [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}], [{"headings_0": {"content": "-48,291,038", "page": 36, "level": 2}}], [{"headings_0": {"content": "-48,291,038", "page": 36, "level": 2}}], [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}], [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}], [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}], [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}], [{"headings_0": {"content": "eg 619,158,769 120,188,231", "page": 36, "level": 3}}], [{"headings_0": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}]], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. HUMAN CAPITAL Education,Sports 1202010801-Basic Requirements 320162-Capitation (Primary) 422,094,395 4  \n4 DEVELOPMENT and skills  \nand Minimum standards met by  \nschools and training institutions\n2. AGRO- Institutional . 01060204-Institutional 000006-Planning and 621,498,167 9 9 INDUSTRIALIZATI Strengthening and coordination & management Budgeting services  \nON Coordination strengthened  \n01060101-Institutional  \n\u00b0", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "coordination strengthened \nINTEGRATED  \n09040106-Community access & Saat a en 238,105,446 1  \n1 TRANSPORT Transport Asset feeder roads constructed &  \nINFRASTRUCTURE Management maintained to facilitate market Maintenance  \n\\_ AND SERVICES access \n1,281,698,008 14 \n33 \n(b): Partially Implemented out-puts \nNo Program  \nSub-program PIAP-Outs \nBudget Out-put Total Out-put Total No \\| Number of No of partially no expenditure activities fully implemented activities that UGX in the implemente activities were", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}]], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. \\| output d activities implemented Human Capital Population Health, 1203010502- 320033-Outpatient 1,284,523,805 3 0 3 0 Management Safety and \"Reduced morbidity Services", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Management \nand mottality due to HIV/AIDS, TB and malaria and other \ncommunicable diseases \n1202010801-Basic 320158-Capitation 1,113,041,667 1 0 4 0 Education, Sports Require nents and (Secondary)  \nMinimum standards  \nand skills  \nmet by schools and  \ntraining institutions", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, [{"headings_0": {"content": "Management", "page": 37, "level": 3}}], [{"headings_0": {"content": "Management", "page": 37, "level": 3}}], [{"headings_0": {"content": "Management", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2. GOVERNANCE AND \\| Institutional 16060502- 000014- 168,617,402 1 0 1 0 SECURITY Coordination Administrative Administrative and", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "support services Support Services enhanced \nAppendix 3: Utilization of the wage budget \n=  \n2,566,182,874 \\|5 0 5 0 \nDepartment \nApproved budget Supplementary Revised Budget Release + Expenditure - Unspent Administration 2,042,645,249 77,600,000 2,120,245,249 2,120,245,249 1,860,519,158 259,726,091 Community Based Services 200,000,300 = 200,000,000 200,000,000 138,154,266 61,845,734 Education  \n6,438,647,343 569,743,453 7,008,390,796 7,008,390,796 5,665,945,480 1,342,445,316 + Finance 216,001,300 - 216,001,000 \\_\\_216,001,000 168,486,513 47,514,487 \\| \\|  \nHealth \n3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028 \n- \nInternal Audit 40,000,000 - 40,000,000 \\_40,000,000 31,831,258 8,168,742 Natural Resources 273,400,900 88,000,000 361,400,000 361,400,000 360,682,308 717,692 [\\| Planning \\_\\_ 56,000,000 - 56,000,000 55,999,997 13,857,924 42,142,073 Production and Marketing \\_\\_1,103,655,328 \\| 336,111,332 1,439,766,660 1,439,766,660 1,194,664,420 245,102,240 \n34 \nRoads and Engineering 255,692,000  \n255,692,000 255,692,000 193,287,084 62,404,916 Statutory bodies 197,673,000 197,673,000 197,673,000 194,203,204 3,469,796 Trade, Industry and Local  \nDevelopment 86,346,929 86,346,929 86,346,929 43,307,520 43,039,409 Water 75,000,000 - 75,000,000 75,000,000 51,796,716 23,203,284 Grand Total  \n14,689,607,946 1,446,780,716 16,136,388,662 16,136,388,659 13,996,608,879 2,139,779,780 \nAppendix 4: Functionality of the Parish Development Committees (PDC) \nSN Does the membership Were Did the PDC Did the PDC Were  \nHow much Remarks of the Parish quarterly prepare parish prepare parish quarterly funding was Development \nmeetings priorities and 5 year plan performance received for committee (PDC) held? action plans for  \nreports the PDC include those the FY prepared? activities? stipulated in the 2022/2023 \nguidelines? \n1 Yes \n2 No No Yes 500,000 They were not aware of the Priorities.  \n2 Yes \nOnly 2 No No Yes 500,000 They were not aware of the held \nPriorities. \n3 Yes \nOnly 2 Yes Yes Yes 500,000 Inadequate funding to carry out held quarterly meetings. 4 No  \nYes Yes Yes Yes 500,000 One of the PDC member left the \nparish. \n5 Yes  \nNo No Yes 500,000 Only two quarters where funded 6 Yes 7 Yes No \n2 Yes Only 2 Yes held  \n8 \n500,000  \nInadequate funding to carry out PDC activities.  \n500,000  \nOnly two quarters where funded \n500,000  \nOnly two quarters where funded Yes  \n500,000 \n\\| Only two quarters where funded Yes  \n500,000  \nOnly two quarters where funded \n35 \nAppendix 5: Non functionality of SACCO committees and sub committees \nVote Name Supervisory Executive Committee Loan Sub committee Production sub Marketing sub Business  \nFinance and Rema Nam of committee  \nCommittee Committee Development investment sub rks e SACCO  \nservices sub Committee", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, [{"headings_0": {"content": "Management", "page": 37, "level": 3}}], [{"headings_0": {"content": "Management", "page": 37, "level": 3}}], [{"headings_0": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}]], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SACCO is registered under the Cooperative Societies Act Kabarole DLG Kaswa Parish  \nKaswa- Busoro PDM SACCO  \nNo SACCO is registered under the Cooperative Societies Act Kabarole DLG Mabale Parish  \nMabaale- Kicwamba PDM SACCO No  \nSACCO is registered under the Cooperative Societies Act Kabarole DLG Kihondo Parish Kihondo-Kicwamba PDM SACCO No  \nSACCO is registered under the Cooperative Societies Act Kabarole DLG Nyakitokoli Parish Nyakitokoli- Kakangura PDM SACCO No  \nSACCO is registered under the Cooperative Societies Act Kabarole DLG Kibwa Parish  \nKibwa-Karangura PDM SACCO  \nNo SACCO is registered under the Cooperative Societies Act Kabarole DLG Kiseru Ward  \nKiseru-Mugusu PDM SACCO  \nNo SACCO is registered under the Cooperative Societies Act Kabarole DLG Kidede ward  \nKibende-Mugusu PDM SACCO  \nNo SACCO is registered under the Cooperative Societies Act \n37 \nAppendix 7: Failure to update Enterprise end Household registers making up the SACCO \nSN Vote Name Parish Name Name of SACCO  \nNumber of PDM Does SACCO maintain updated enterprise and enterprises House hold registers  \nil Kabarole DLG Kicuna Parish Kicuna- Rwengaju PDM SACCO 22  \nYes  \n2 Kabarole DLG Kidubuli Parish \\| Kidubuli- Rwengaju PDM SACCO  \nYes  \n3 Kabarole DLG Busoro Parish \\| Busoro- Busoro PDM SACCO 16  \nYes  \n4 Kabarole DLG Kaswa Parish \\| Kaswa- Busoro PDM SACCO 18  \nNo  \n5 Kabarole DLG Mabale Parish Mabaale- Kicwamba PDM SACCO  \nYes  \n6 Kabarole DLG Kihondo Parish Kihondo-Kicwamba PDM SACCO 18  \nYes  \n7 Kabarole DLG Nyakitokoli Parish Nyakitokoli- Kakangura PDM 14  \nNo  \na  \nSACCO \n8 Kabarole Kibwa Parish Kibwa-Karangura PDM SACCO 12  \nNo 9 Kabarole DLG Kiseru Ward \\| Kiseru-Mugusu PDM SACCO 10  \nYes 10 Kabarole DLG Kidede ward \\| Kibende-Mugusu PDM SACCO \\| 9  \nYes \nSN Vote Name Parish Name Name of SACCO List of flagship Are the How many Number of How many How many of projects per flagship enterprises PDM of the the farming SACCO projects are enterprises enterprises enterprises are consistent implementing are from the with the flagship farming priority priority projects  \nenterprises commodity list commodities \nselected by  \nthe LG?  \n1 Kabarole DLG Kicuna Parish \\| Kicuna- Rwengaju \\|- Banana No 12 22 22 12 PDM SACCO - Dairy", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}]], "page": 40, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Goat I\n- Poultry  \n2 Kabarole DLG Kidubuli Parish Kidubuli- Rwengaju \\|- Dairy No 10 28 128 20 PDM SACCO - Banana", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Growing \nGoat - \n", "metadata": {"headings": [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}, [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "- Vegetable \\|", "metadata": {"headings": [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Pager \n3 Kabarole DLG Busoro Parish Busoro- Busoro PDM - Banana No 5 16 16 14 \n38 \nSACCO - Diary", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}]], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "- Poultry\n- Piggery Goat  \n-\\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "4 Kabarole DLG Kaswa Parish Kaswa- Busoro PDM - Trish growing No 11 SACCO - Piggery", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Goat\n- Dairy\n- Poultry  \n5 Kabarole DLG Mabale Parish Mabaale- Kicwamba - Onions No PDM SACCO - Piggery  \nBanana  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "- Poultry\n- Eggs  \n6 Kabarole DLG Kihondo Parish Kihondo-Kicwamba - Piggery No PDM SACCO Vegetable  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nBanana -", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry Dai  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \n7 Kabarole DLG Nyakitokoli Nyakitokoli- - Coffee No Parish Kakangura PDM Goat  \n- \nSACCO  \nBanana - \n", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Bee keeping \\_Irish  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "8 Kabarole DLG Kibwa Parish Kibwa-Karangura - Irish No PDM SACCO - Cowpeas  \nGoat  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Piggery Garlic  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \ncoffee - \n9 Kabarole DLG Kiseru Ward Kiseru-Mugusu PDM - Dairy No SACCO  \nBanana  \n- \n", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry\n- Piggery te. - Beans feet  \n10 Kabarole DLG Kidede ward Kibende-Mugusu - Poultry No PDM SACCO Onion  \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Dairy Banana -", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "39 \n10 11 10  \n18 10 14 14 11 12 \n10 10", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}], "table_of_contents": []}