{"paragraphs": [{"content": "Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of the payroll The  \nAccounting including planning, budgeting and payments for the period of four years (2019/2020- Officer should; 2022/2023). Ensure timely reconciliation of the I noted that;  \namounts before a) 280 and 313 employee records were captured on wrong scale/notches leading effecting payments. to an over computation of UGX.513,905,957 and under computation of In addition, the UGX.313,702,149 respectively.  \namounts over remitted should be b) A total of 78 employees were not paid salary amounting to UGX.76,241,310. in followed up with a the period under review leading to arrears.  \nview of recovery. The Accounting Officer c) Over-remittance of UGX.7,799,693 and under-remittance of UGX.596,850,740 should laisse with of statutory deductions were made by the entity during the period.  \nMoPS to ensure that the District payroll is d) Over-remittance of UGX.10,027,811 and under-remittance of UGX.21,657,030 cleaned.  \nof non-statutory deductions were made by the entity during the period.  \nPut in place controls Management Response  \nto ensure that non- The Accounting Officer explained that the District IPPS payroll was mixed up with  \nstatutory deductions staff under the mother district -Kaberamaido DLG.  \nare always accurately computed and promptly paid as per the payroll register.", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}], "page": 18, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed deletion of employees from the payroll  \nI noted that UGX.5,229,433 was paid to 7 staff who had either been retired, The  \nAccounting transferred, absconded or died. These resulted into financial loss to government.  \nOfficer should initiate the process of Management Response  \ndeleting these names The Accounting Officer explained that this was due inconsistencies in dates of birth  \nfrom the payroll. For for the staff and failure by members of the deceased staff families to avail necessary staff on transfer of documents like National IDs to end their service on the IPPS.  \nservice, the Accounting Officer should initiate a process of transfer of salary payment to their new duty station.", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}], "page": 18, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "g) Review of the Entity Staff Establishment  \nThe Accounting During the audit, I undertook procedures to review the completeness and relevancy Officer  \nshould of the entity establishment and noted that;  \ncontinue engaging i. Out of 138 approved positions, a total of 91 positions were filled leaving a gap the  \nrelevant of 47 vacant positions.  \nauthorities to make sure that the existing ii. The entity did not have an approved and costed staff establishment for staffing gaps are primary, secondary and tertiary institutions while the staff structure for health  \nfilled.  \nfacilities issued by Ministry of Health was not incorporated into the district  \napproved structure.  \nThe Accounting Officer should also The Accounting Officer explained that the district shall continue making and  \nengage relevant", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}], "page": 18, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e The guideline only required preparation of quarterly and activity reports which were prepared and presented to the Accounting Officer. However, going forward the monthly reports will be prepared.  \nThe guideline was availed to the District late when money had already been input o  \nin the Programme Based System (PBS) and the deadline for submission was due. The first year of implementation was for complementary services where we had 2 o  \n(Emagu Alfonse and Ojupa Richard) demonstration farmers. The demonstration farmers do not pay any co-funding according to the implementation guidelines.  \ne The district had no guideline for this project guiding on how the procurement process should be managed and as a result Kalaki District did not ran the advert for prequalification for Demo irrigation. \nRecommendation  \nThe Accounting Officer should engage with MoWE to ensure that clear guidelines are provided to allow for the smooth implementation of micro irrigation projects. \n4.4.3 Inspections  \nI carried out audit inspections on 21% and 22\"\u00a2 November, 2023, the District had installed 2 irrigation equipment on various farms. I sampled 2 demonstration sites and undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nNo. Program \\|Activity Name Locatio Equipmen  \nme detail of n t supplier  \ns benefi (Village and equipm ciary , Parish procurem ent \nPictorial Summary of Audit evidence findings (Time, concl Quality, Quantity, usion \nCost and \nand ent (UGX) Functionality) sub-  \nreference  \ncounty", "metadata": {"headings": [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}], [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}], [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}]], "page": 34, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Micro upply of Alfonse Ogasia Ms. Smart 24,658,2  \nInspection was done - Irrigation \\|irrigation Emagu village, Agriculture 00  \non 21/11/2023 Incom Program \\|equipme Abermu Technologi\n2. Tank stand base  \nplete nt nyo es Supplies  \nObservation: The works ward, and  \nwater tank is just - Sub Otuboi Consultanc  \nplaced on the rock stand Town y (U) Ltd  \nas its stand base.  \nard Council  \nBOQs specification: work", "metadata": {"headings": [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}], "page": 34, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| \nog dapyurjds Beip SWa}SAS JOU BuDIOM 0} esijepuer a|dwosuy SHIOM \n- ou} pue asoy 319M onp au} \"von 9} \nBununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo \nOJ u\u00dfnous sjaued s\\| dMSTE ysod Jo \n(s334 weIsAs SOUL paxil} pa] 30 Sexog pay \ndinjon.ys SIIIEIOW Bumunow yoddns e sejoS 0\\} je uoneiado uoneisdo jenuew papiaoid \"SsIawe) N. JoPe.Auo9 Uolpadsu] 3soy peduind Wep pue ae \"P3s\u0131jepueA Siu\\} a6ey9olq WO. \u201cUPJ Jopu\u0131ds sAjeA \u2018ayajdwooul pue sey \nom\\} oa 000\u201900T\u2019T'xON \u2018:uoneAlasqo 000\u20180S9\u00b0xON uoneiedaild sDueusjuleWu :uoNeniasqo doUeUaIUIEW sem 0) Jo sn\u0131dAleang pIP sem \u20ac202/TT/ez Japuuds yalym Jsjem ay\\} Sey \naul JO\\} tuonesyads Ad Jo sy \u2018spulmeiq pue jenuew SyL pue Jou ay\\} 5334\\} 598.) SyUL jJou auop pue Z aye\\} wo.) Heip Siapjuids uO atom 0\\} padund Hulyseas onwu auUL Z 0\\} lego!) sl do\\} Jou ulel Sy SI \u2018jaued jaued e \nBunueld :UONBAIBSAIO 's33.1 :UONBAISSqO 40 WIE) Jo [else] :UONeAIsSsgO uolpnAsuo) ,b/TT \nay 319M au} \ndejos soog Buons 4ejos \u201cMOEE soog jaued ying \nauo je \"\u20ac 00\u20ac \\*p \n\"S 07) pue uo \u00b0T Bela al\\} asoy au] OU\\} \"7 YOU paxy \nZ Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm \n6'S6b'2Z \nc6 \nu \nfe \npews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207 \n\u2018SW sa pue (m) iv  \nA \u201c\u00a2 \u20ac \n\"abeillA epnwey ans IEWIO \"USUBd Mejley Ayuno3 \nednfo Jedi \n-| p \nA\u0131ddns 4o neous uo uwidinba qua \nO1DIW oNebLUT 21601d u w \nboxes making it hard to see the valves. \n", "metadata": {"headings": [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}, [{"headings_0": {"content": "og dapyurjds Beip SWa}SAS JOU BuDIOM 0} esijepuer a|dwosuy SHIOM", "page": 35, "level": 1}}], [{"headings_0": {"content": "- ou} pue asoy 319M onp au} \"von 9}", "page": 35, "level": 2}}], [{"headings_0": {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "page": 35, "level": 1}}], [{"headings_0": {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "page": 35, "level": 1}}], [{"headings_0": {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "page": 35, "level": 2}}], [{"headings_0": {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "page": 35, "level": 2}}], [{"headings_0": {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "page": 35, "level": 2}}], [{"headings_0": {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "page": 35, "level": 2}}], [{"headings_0": {"content": "Bunueld :UONBAIBSAIO 's33.1 :UONBAISSqO 40 WIE) Jo [else] :UONeAIsSsgO uolpnAsuo) ,b/TT", "page": 35, "level": 1}}], [{"headings_0": {"content": "ay 319M au}", "page": 35, "level": 3}}], [{"headings_0": {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "page": 35, "level": 2}}], [{"headings_0": {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "page": 35, "level": 2}}], [{"headings_0": {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "page": 35, "level": 2}}], [{"headings_0": {"content": "Z Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm", "page": 35, "level": 3}}], [{"headings_0": {"content": "6'S6b'2Z", "page": 35, "level": 1}}], [{"headings_0": {"content": "6'S6b'2Z", "page": 35, "level": 1}}], [{"headings_0": {"content": "6'S6b'2Z", "page": 35, "level": 1}}], [{"headings_0": {"content": "fe", "page": 35, "level": 2}}], [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}]], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Solar mounting structure", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Observation: The \nsolar mounting structure is for only one panel.  \nBOQs specification: Metallic  \nsolar \nmounting structure strong enough to support two panels at a cost of UGX. \n1,100,000", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}]], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Preparation of As Built Drawings, Operation and maintenance", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nManual.  \nObservation: The \noperation \nand maintenance \nmanual was not provided to the farmers.", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}]], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Planting of trees (20 Eucalyptus trees and 2 fruit trees) Observation: The", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e I noted that 10 PDM SACCOs included the bank account opening resolution in the minutes. And by the time of the first general meeting, 10 PDM SACCOs had not received funds.  \ne I noted that 71 Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).  \nnoted that 10 SACCOs had updated PDM member registers.  \neo  \nI noted that 10 parishes carried out wealth ranking during identification of subsistence oe  \nhouseholds.  \nI noted that all the 10 sampled PDM SACCOs from Kalaki DLG could account for PRF oe  \nof UGX.1,000,000,000.  \nI noted that for the 20 beneficiaries in 10 Parishes who accessed loans after 5\u00b0 June oe  \n2023, there was evidence that they had been vetted by a village meeting convened by the enterprise groups. \n4.6.3 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n4.6.4 Planning and Budget Performance  \nI reviewed the Kalaki District approved work plan and budget for PDM activities and noted the following. \n4.6.4.1 Alignment of the District Budgets to the PDM \nI was not availed with evidence detailing the identification of PDM parish/ward priorities for onward submission to the District. \nFailure to incorporate specific PDM priorities from the parishes/wards through the Sub County/Town Council may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the priorities of wards/Parishes were submitted to Sub County/ Town Council, which were discussed in division budget conference and compilation was done and submitted to the planner for onward incorporation. However, on verification, these were not specific to the PDM. \nRecommendation  \nThe Accounting Officer should ensure that Parish/Ward priorities through Sub Counties /Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District budget and work plans to enable alignment of PDM activities for proper implementation. \n4.6.4.2 Delayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following;  \neo No funds were disbursed to any of the 34 SACCOs in the 1% Quarter yet UGX.850,000,000 was expected per quarter.  \n34 out of the 34 SACCOs received PRF of UGX.850,000,000 in the 2\" Quarter.  \noe  \n\u00b0 34 SACCOs received funding meant for quarter one in the second quarter December 2022 implying that the disbursements delayed by 5 Months.  \ne None of the 34 SACCOs received funding in the Third quarter of the financial year.  \no 34 SACCOs received funding for second quarter in April 2023 implying that the disbursements delayed by 6 month.  \noe All 34 PDM SACCOs received funding for quarter 2, 3 and 4 in the last quarter implying that the disbursements delayed by 6 Months. The summary is shown in the table below and the details are in Appendix 10 \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM \nobjectives. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nThe Accounting Officer that the matter will be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation. \n4.6.4.2.1  \nDelayed/Low disbursement of Parish Revolving Fund (PRF)  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 44, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2. General Meetings e IT sampled 10 SACCOs within the District The Accounting Officer by PDM SACCOs  \nand noted that all SACCOs held their should closely monitor and first general meeting more than 1 supervise the SACCOs with month after their registration.  \nthe support of the Core team for implementation of team to The Accounting Officer explained that  \nensure adherence to the PDM", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \ntwo AGMs were done after the formation  \nguidelines. of PDM SACCOS; one was before the  \nvetting committees were put in place and  \nthe second one was after the vetting  \ncommittees were put in place. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, [{"headings_0": {"content": "Development", "page": 46, "level": 2}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. PDM SACCO Board e I noted that 10 PDM SACCOs with fully The Accounting Officer constituted Boards did not hold regular should engage the relevant Board meetings.  \nauthorities for sufficient", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "funding in order to achieve its The Accounting Officer explained that objectives.  \nthe Board meetings were held though  \nnot as frequently as expected due to  \nlack of facilitation. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, [{"headings_0": {"content": "Development", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. SACCO  \nThe Accounting Officer Committees and e 10 SACCOs did not have functional should organize more Sub Committees  \nsupervisory, executive committees as trainings on the roles and well as the Loan, Production, Marketing, importance of these Business Development services, Finance committees in the and investment sub Committees.  \nimplementation of PDM.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations Recommendation \nregistration \nLe Licensing of PDM 34 SACCOs were not licensed to take on the The Accounting SACCOs Under business of lending under Microfinance Officer should liaise the Microfinance Institutions money lenders act as detailed in with  \nthe Institutions Appendix 12 Microfinance Money Lenders  \nInstitution to ensure Act  \nAs a result, enforcement of recovery of PRF that the SACCOs are from beneficiaries by the PDM SACCOs may be \\| licensed.  \nlegally challenged leading to loss of funds. \nThe Accounting Officer explained that the licensing of SACCOS is supposed to be done by Uganada Microfinance Regulatory Authority (UMRA), but as a district we don\u2019t have control over PDM SACCO licensing. \n\u2014 \nthat do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries  \nPDM SACCOs may", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, [{"headings_0": {"content": "Development", "page": 46, "level": 2}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN \\| Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, [{"headings_0": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}]], "page": 50, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Selection and  \nThe Accounting Officer Implementation of e 10 parishes selected flagship projectsthat should ensure that", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 49, "level": 2}}], "page": 50, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "%age of an] Water District  \nSN Sub County coverage average Variance boreholes boreholes  \nallocated to the allocated to the Sub Sub County County out of the ete rate  \ntotal district grant  \n1 Anyara 72% 79% 7% 25,000,000 \\| - 0 25,000,000 8.20%  \n2 Apapai 76% 79% 3% 25,000,000 6,700,040 0 31,700,040 10.50% 3 Bululu 68% 79% 11% 25,000,000 6,700,040 \\| 0 31,700,040 10.50% 4 Kakure 81% 79% -2% 25,000,000 6,700,040 \\| 0 31,700,040 10.50% 5 Kalaki 90% 79% -11% 8,200,000 -\\| 0 8,200,000 2.70% 6 Otuboi 96% 79% -17% 25,000,000 - 0 25,000,000 8.20% 7 Ocelakur 79% 25000000 6,700,040 0 31,700,040 10.50% 8 Ogwolo 79% - - \u201a973 118,165,973 39.00% \\| 158,200,000 26,800,160 973 303,166,133 \n54 \nAppendix 6: Approval of the project designs  \nWater project Location  \nActual Approval of the project Expenditure designs \nPhase 1 Construction of Abalang", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}]], "page": 58, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Laying of the main transmission 118,165,973 The project designs were not piped water supply trading center line (880 meters)  \nscheme for Abalang\n- of a pump house trading center in\n- of the guard house Ogwolo sub county\n- of the eco \u2014 sand toilet", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], "page": 59, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "= \napproved by Ministry of Water and Environment \nAppendix 7: Functionality of implemented Projects \nSN Facility Date of Location  \nFunctional Non- Management explanation description construction functional  \n1 Sitting, design July 2023 Otuboi sub county, Opilitok parish, Functional  \nand construction Omadira village  \nof 6 bore holes \nfitted with hand and rehabilitation of 1 bore hole \nJuly 2023 \\|  \nJuly 2023 \nJuly 2023 \nJuly 2023 \nKakure sub county, Opungure parish, Functional Agule -Kalobo village  \nAnyara sub county, Anyara parish, Aloet \\| Functional \nN/A \nvillage \nApapai sub county, Ousia parish, Ojolai Functional N/A \nvillage \n\\_ Ocelakur sub county, Ocelakur parish, Functional N/A \nze \nJuly 2023 Bululu sub county, Obur parish, Functional N/A Gomelele village  \nJuly 2023 Kalaki sub county, Kamuda\\_ parish, Functional N/A Ogwalagur village (Rehabilitated)  \n2 Rehabilitation of 4 April 2023 Ocelakur sub county, Sangai parish, Functional N/A hand pump Sangai village  \nboreholes \nApril 2023 Bululu sub county, Kibimbo parish, Functional N/A  \n\\| Sangabwire village \u2014  \nApril 2023  \nKakure sub county, Kadinya parish, Aino N/A  \n[Rt Functioning The cause may be linkage or A village well low water level April 2023  \nApapai sub county, Kamidakan parish, N/A  \nNot Functioning The cause may be a linkage or Amotot village well low water level  \n3 Phase  \n1 September Abalang trading center in Ogwolo sub N/A  \nConstruction of 2023 county  \npiped water  \nsupply scheme \n56 \nN/A. Still work in progress for phase 2 \nAppendix 8: Poor quality Materials used in implementation of the project No Water  \nActual  \nProjects/ facilities Expenditure \nRehabilitation of 4 hand  \npump boreholes 26,800,160 \nSites with Photos (Inspection Audit Remarks \n", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], [{"headings_0": {"content": "N/A", "page": 60, "level": 2}}], [{"headings_0": {"content": "village", "page": 60, "level": 1}}], [{"headings_0": {"content": "village", "page": 60, "level": 1}}], [{"headings_0": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}]], "page": 59, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- borehole in Sangai parish Ocelakur sub county, the materials used for rehabilitation are of poor quality.  \nThe pipes, rods, water tank and cylinder have rusted.", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- water from the borehole is salty therefore unsuitable for human", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "consumption \n", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}]], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- soak pit and not filled with hard core.", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- fence", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- borehole was rehabilitated and completed on 13/4/2023 by Ms, Wajap Holdings Limited.", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "107,105,909 108,000,000 100.8 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year  \n107,105,909 107,900,000 100.7 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year  \n107,105,909 108,000,000 100.8 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year  \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year  \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year  \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year  \n9.8  \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Delayed/Low disbursement of PRF. The funds were released at the end of the financial year  \n107,105,909 107,100,000 100.0 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year  \n107,105,909 107,800,000 100.6 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- \n60 \nAppendix 12: Transfer of PRF to un-licensed SACCOs \nVote Parish Name Name of SACCO  \nIs the SACCO registered Remarks Name under Microfinance Institutions money lenders  \nact 2016? (Yes/No)  \nKalaki DLG Opiltok Opiltok Otuboi Pdm Sacco  \nNo \nKalaki DLG Amoru Amoru Otuboi Pdm Sacco  \nNo \nhe \nKalaki DLG Lwala Lwala Otuboi Pdm Sacco \nKalaki DLG Kadie Kadie Otuboi Pdm Sacco  \nNo \nKalaki DLG Kaberkole Kaberkole Otuboi Pdm Sacco  \nNo \nKalaki DLG Eyenga Ward Eyenga Ward Kalaki Town Council Pdm No Sacco \nKalaki DLG Obule Ward Obule Ward Kalaki Town Council Pdm No Sacco \nKalaki DLG Okweje Ward Okweje Ward Kalaki Town Council Pdm No Sacco  \nKalaki DLG Dokdwong Dokdwong Ward Kalaki Town Council Pdm No Ward Sacco \nKalaki \nDLG Central Ward Central Ward Kalaki Town Council Pdm No Sacco \n61 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016  \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016  \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016  \nThe SACCO is not registered under Microfinance \\| Institutions money lenders act 2016  \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016  \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016.  \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nAppendix 13: Failure to select and implement prioritized /flagship  \nprojects \nSN. \\| Vote 41 Parish Name of SACCO List of flagship projects Are the flagship projects How many  \nNumber of How many of \\| How many of ] Name Name \nper SACCO \nconsistent with the enterprises are PDM the enterprises the farming priority commodities implementing enterprises are farming enterprises are selected by the LG? flagship projects  \nenterprises from the priority \n", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}], [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}]], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kalaki DLG Opiltok Opiltok Otuboi 1 Goat rearing, 1 Sunflower No Pdm Sacco  \ngrowing, 1 Green Grams, 1 Sheep rearing, 1 Soya Beans \\|  \ngrowing  \n2s Kalaki DLG Amoru Amoru Otuboi Pdm 1 Soya bean growing, 1 Goat No Sacco  \nrearing, 1 Maize growing, 1 Sunflower growing, 1 Sheep rearing, 1 Cassava growing,  \n1 Piggery\n2. Kalaki DLG Lwala Lwala Otuboi Pdm 1 Sunflower growing, 1 No Sacco Sheep rearing, 1 Goat rearing, 1 Groundnuts growing, 1 Soya growing, 1 Piggery, 1 Maize growing\n3. Kalaki DLG Kadie Kadie Otuboi Pdm 1 Sheep rearing, 1 Goats No Sacco rearing, 1 Groundnuts growing, 1 Poultry keeping, 1 Piggery, 1 Sunflower growing, 1 Green Gram, 1 Soya growing\n4. Kalaki DLG Kaberkol Kaberkole Otuboi 1 Soya Bean growing, 1 No e Pdm Sacco Sheep rearing, 1 Goat rearing, 1 Piggery, 1 Cattle  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "rearing, 1 Sunflower growing, 1 Green Gram", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kalaki DLG Eyenga \\| Eyenga Ward Goat rearing, Goat fattening, No Ward Kalaki Town Sheep rearing, Sunflower Council Pdm Sacco growing, Piggery, Cattle rearing\n7. Kalaki DLG Obule Obule Ward Kalaki 3 Sheep rearing, 2 Cassava No Ward  \nTown Council Pdm growing, 3 Goat rearing, 2 Sacco Cattle rearing,", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "8. Kalaki DLG Okweje Okweje Ward 1 Sheep rearing, 1 Poultry No  \nWard Kalaki Town  \nrearing, 1 Sheep buying and  \nCouncil Pdm Sacco selling, 1 Maize growing, 2 a", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}], "table_of_contents": []}