{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALUNGU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nORIn; \nVAT \nSey  \na\\\\ COpy / \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \na  \nii ere eee ees List OF ACFONYIMS......c.cccccccessssssesssssssesesescevsvesessssesscscssvsvsssasssssasisevevsvessvsusassvavavsusevavenstsasatatisevsveveusseseeees iii OPINION  \nA 000 ceccceesessseseesesesnenescsusnessnsnsssssessssssssasessscsvevassusstsutuvevsusevevsessusecessevevevsevevsesasensueatavsetensess BASIS FOR OPINION .............nessnssssenennnsnsnsnenenennnnnnnnnnnnnnnnnnnnennnnnnennnnnnnnnenennnnnnnnennnnnnnenn A KEY AUDIT MATTERS.........ennnnsenssenenssenennnnnnnnnnnnnnnnnnnnnnnennennnnnnnnnnnnnennenenennnennenenene 1 1.0 Implementation of the Approved Budget...................nnnnnn 1 2.0 Management of the Government Salary Payroll......uuueaseaeeassseseeenenennne 8 EMPHASES OF MATTER esssisssssstsctnicnenarnesnenenrccmsnsness  \n10 nssncasvan snes eneuesunia ic ves wis vmancnesnuseneaccunaseusseety syste 3.0", "metadata": {"headings": [[{"headings_0": {"content": "ORIn;", "page": 1, "level": 2}}], [{"headings_0": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current Assets... 11 4.0  \nUtilisation of local revenue at source by Lower Local Government.........:.c:cccsccseseeeeee: id RO aE UE TS 41 orc EEE men En  \nEEE 5.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 11 >s.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant........eeeeeeeeseesee 12 3.2 Education Development Grant .........ccccccccccscscesssessscesesccssscscscsvescsnsstscsessesecavsesavevsrsevseeaserenens 13 5.3 Micro Scale Irrigation.............eeeneenssnnennnnnnnnneennnnnnnnnennnneeenennnennnn 16 5.4 YLP ANd UWEP 1a.  \n19 ceeseesesseessssesesssssessevssestsvssssssssusscsusavensavevsusesusevsecevsveevavsevavevsueavaeetaees 5.35. Understaffing 20 .............ennnnnnnnnnnnnennnennnnnnnnnnnnn een OTHER INFORMATION ..........enesnssennesensnsennnnnnnnnnnnnnennnnnennennnnnnnnnnnnnnnnnnnnnnnnnnnnnennenneneennn 21 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............... 21 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........c.cccccseseeeeees 21 OTHER REPORTING RESPONSIBILITIES ..0......ccccccccsscsssscscssssesesesusscsssvssecsvsecsususevensevevsesevssesecanees 23 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .............eennnnnen 22 5.6 Implementation of the Parish Development Model... 22 \nList of Acronyms \n\\| Acronym \\| Meaning DLG \nDistrict Local Government DSC  \nDistrict service commission GoU Government of Uganda HLG \nHigher Local Government  \n\\|  \nICT Information Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions MAAIF \nMinistry of Agriculture, Animal industry and husbandry MoFPED \nMinistry of Finance, Planning and Economic Development MoPS \nMinistry of Public Service \\|  \nNDP \nNational Development Plan PBS \nProgram Budgeting System \nPDC \nParish Development Committees PDM \nParish Development Model PDMIS \nParish Development Management Information System \\|  \nPFMA \nPublic Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling  \nUWEP Uganda Women Empowerment Project  \nYLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALUNGU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kalungu District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kalungu District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}]], "page": 2, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the district had no control on  \nthe unwarranted amount.  \n1.4 Utilization of Warrants  \nOut of the total warrants of UGX.33,417,113,266 availed during the I  \nadvised the year, UGX.30,866,446,166 was utilized by the entity resulting in un- Accounting Officer to utilized warrants of UGX.2,550,667,100 representing utilization of ensure that planned 92.4% as shown in Appendix 3(a);  \nsupply of micro equipment,  \nThe warrants that were not utilized were meant for key activities that recruitments be done were partially or not implemented at all as shown Appendix 3(b).  \nin the subsequent financial year.  \nAs a result of failure to utilise warrants;  \ne About 40 potential beneficiaries not supported to receive Micro-  \nScale Irrigation equipment  \ne Some retires were not paid monthly pension", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], "page": 8, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Partial completion of a 2 classroom block at St.Kalongo P/S\n3. Payment of retention fees for Lukaya Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], "page": 10, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Refer to Appendix 5 for details. \nThe Accounting Officer explained that partially implemented activities are attributed to the failure to pay co funding by farmer for supply of micro irrigation, delays my contractors to finish contracts and rectifying the defects on Lukaya Seed Secondary School. The supplementary budget for road fund was UGX.400,000,000, however, amount realised was UGX.150,000,000. \n1.7 Delivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1Service Delivery under Uganda Road fund  \nI sampled three (3) out of ten (10) activities with a total expenditure of UGX.184,000,000. The significant findings are provided in the table below.  \nN Progr Activity Source of Total Pictorial Summary of Audit  \nOo amme details \\| funds expenditu evidence findings (Time, conclusion  \n\\} re (UGX) Quality,  \n\\|  \n' Quantity, Cost \u2014  \n\\| and \\| \nIntegr Mechanized  \nURF 86,200,000 ated maintenance  \nTransp of 11 km of  \nort Kyamulibwa-  \nInfrast Kiwawo-  \nructure Lusango road  \nAnd  \nService  \nSs Rehabilitation URF 47,8000,00 \n\\_ Functionality) \nAt the time of Works had been a inspection the completed on .  \nBa road works were time.  \n\u2019 complete by 21 Rains had November 2023 damaged certain sections. \nAt the time of Works had been of 7.8km  \n0 inspection the completed on Kabale Towa \nwie, ,  \n\\| road works time. Bushy were  \nSemusoga \nre complete by 21 roadsides. road \n\\* : November 2023 \nRehabilitation URF 50,000,000 of 5.5km  \nLukaya \n! \nAt the time of At the time of inspection the inspection the road works were road works were \n\\| SN \\| Focus Area \\| Key Observation \n\\| Key recommendation(s) \\| 1;  \n\\| Water \neTesting of water quality was not \\| e I advised the Accounting Officer \nDevelopment \nfully done for the existing water \\| \nto test fully all the water sources \\| sources \\| as per \ngrant \\| to confirm if the water is the guidelines. \\|  \n\\| \nsafe for human consumption. \\| \n\\|  \n\\| This affects the quality of the \\| \nwater the society consumes, \n| ee \n\\| \\| whether it issafeforonsumpton. \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}]], "page": 10, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Education  \neConstruction of 2 classroom block", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "e I advised the Accounting Officer \\| \n\\| Development jet Kalongo P/S was not fully to carry out more monitoring Grant \ncompleted by the end of the \nand supervision to ensure timely \\| FY2022/23. completion of work. \n\\|  \nThis affects the service delivery  \n\\| tt and use of the classroom block,  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. \\| Microscale", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| eOnly 8 of 66 micro irrigation  \nout \\| \u00a2 \nI advised Accounting Officer to \\| 1  \n\\| irrigation \n\\| equipment were supplied and \\| increase on sensitization and \\| \\| installed. \n\\| mobilization of farmers for the \\| \\| \n\\| \\| \n\\| uptake of the micro scale \\| \\| This affects the beneficiary \\| equipment co funding from \\| \\|  \n\\| farmers that were to benefit from \\| government.  \n\\| \\|  \n\\_\\_\\| project. \\| \n4 |URF All the _ roads were worked Em Accounting Officer \n\\| however, the rains had spoiled to carry out maintenance of some sections of the roads. \nroads regularly to keep them in good condition. \nee EEE es \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nApprov Supple Revise Warra Paymen Unspent ed menta d nts ts (UGX) Balance Budget ry Budge (UGX) (UGX) (UGX) (UGX) t \n(UGX) \n17,409, 4,312,1 21,721, 21,721, 20,720,9 1,000,600, 337,958 95,245 533,20 533,20 32,249 952  \n3  \n3  \nFrom further analysis, I noted that;  \ne There was an under absorption of UGX.14,103,584  \ne The supplementary funding of UGX.986,497,368 was not fully utilized", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 12, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 12, "level": 2}}]], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that permanent Secretary Ministry  \nof Public Service issued a circular dated 25th April, 2023 in regard to  \nsuspension of clearance to recruit staff in Ministries, departments,  \nAgencies and Local Governments, for FY 2022/23.This affected the  \nrecruitment of new staff in FY 2022/23 though an under absorption  \nof wage budget.  \n2.2  \nValidation of employees on the entity payroll  \nThe District had 1,803 employees on the IPPS payroll of which 1,699 I advised the Accounting (94.2%) were fully verified, 96 (5.3%) partially verified, and Officer to liaise with the 8(0.5%) did not show up  \nMinistry of Public Service to ensure immediate clean In addition, 11 individuals had not accessed the payroll by end of up and update of the June, 2023. These were captured as new records in my payroll. For the individuals determination of the District wage bill.  \nthat did not physically appear and were not The following observations were made;  \naccounted for by the Accounting Officer, the a) Out of 1,699 (94.2%) employees appeared for the validation  \nmatter should be exercise and presented all the pre-requisite documents to  \ninvestigated.  \nconfirm their existence and regularity of recruitment.  \nb) 96 (5.3%) employees appeared for headcount were partially  \nvalidated due to lack of minutes/extracts from other Service  \nCommissions to support their first appointment. \nc) \nA total of 8 (0.5%) employees on the payroll did not appear for the validation and were categorised as follows; \ni.  \nThree (3) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \nii.  \nTwo (2) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of  \nand those who are known to \nfirst appointment was being done for these employees as some of these staff were first appointed in service from other Districts and accessing these minutes was still a challenge. The Accounting Officer added that, all efforts were still being done to ensure that all these minutes were accessed. \ne New Records  \nThe Accounting Officer explained that these employees had either been recruited newly, transferred services or were deleted due to abscondment or forged appointment minutes. 2.3 Inconsistencies in Employee Details", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 12, "level": 2}}, [{"headings_0": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "c)", "page": 12, "level": 5}}]], "page": 12, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The YLP is responsive to Uganda\u2019s Vision 2040 whose mission is to realise \u201ca Transformed Uganda Society from a Peasant to a Modern and Prosperous country within 30years\u201d. At the time of its development, UWEP was informed by the theme of the National Development Plan (2010/11,2014/15),\u201cGrowth, Employment and Social Economic Transformation for Prosperity\u201d. The National Development plan (NDPII2015/16-2019/20) acknowledged the UWEP, indicating that the Government initiated the programme as one of its interventions in response to the high unemployment rate and poverty among the youth. According to NDPII, the YLP was one of the Government's strategies for ensuring inclusive growth for the youth population segment in the country. \nA review of Kalungu\u2019s progress report revealed that since 2014/2015 when the program was launched, Government injected a total amount of UGX.871,108,800. During the year under review UGX.250,956,534 had been recovered, leaving an outstanding balance of UGX. 620,152,266 as shown in Appendix 7. \nThis implies that 71% of the funds remained unrecovered thus hindering the program from achieving its intended objectives.", "metadata": {"headings": [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}]], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5.6.3.3 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; \ne 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 quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees \nSN Governance Observations \u2018Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}]], "page": 28, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}], "page": 29, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "1. Training of the e The consolidated report was not prepared I advised the Accounting ToTs and Core for submission to the PDM National  \nOfficer to ensure that PDM Coordinator. applicable guidelines are Implementation  \nalways complied with to Teams at HLG The Accounting Officer explained that the achieve the intended level  \nDistrict wasn\u2019t aware of the guidance to program objectives. prepare a consolidated report, however, have  \nbeen preparing individual activity reports.  \n2 Training of Local e Training of local experts was not carried I advised the Accounting Experts out.  \nOfficer not to release funds for training if full The failure to conduct specified trainings may accountability for the lead to inappropriate oversight by the previous training funds is implementation team, and misuse of PRF by not yet provided, this will households and enterprise groups, as well as push the respective deter the socio-economic transformation officers to have reports aspirations.  \nprepared, submitted and filed as evidence of work The Accounting Officer explained that done.  \ntrainings were carried out, however, reports  \non training activities done were not prepared  \nfor submission. Without report I could not  \nconfirm that trainings were under taken.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 30, "level": 2}}], "page": 30, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "- Fully Fully Quantified. CAPITAL Labour Capacity Quantified. DEVELOPME and Strengthe", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "NT employm ning ent  \nservices \n16 - 01- 16060502 000014", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Fully Fully Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Transfer to Other \nGOVERNAN Institutio Administra Government Units \nQuantified. \nCE AND nal Administra tive and \nSECURITY Coordinat tive Support ion support Services services  \nenhanced \n16060502 000003 - Non-Residential Buildings Number of non-residential  \nFully Fully Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Asset Facilities Acquisition buildings completed.", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Quantified. \n- \nManagem Managem \nent  \nent \n14 - PUBLIC 01- 14040102 000024", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}], [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}], [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "- Fully Fully Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Travel in land \nSECTOR Strengthe Complianc Quantified. TRANSFOR ning Complianc e and \nMATION Accounta e Enforceme bility Inspection nt Services undertake  \nn in MDAs  \nand LGs \n18 - 02 - 18010603 560019 Travel in land", "metadata": {"headings": [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}], [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}], [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Fully Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Fully DEVELOPME Resource Data \nQuantified. \nNT PLAN Mobilizati Resource Managem \nIMPLEMENT on and mobilizatio ent and ATION Budgetin n and Disseminat g Budget ion execution \nlegal \nframework \ndeveloped \nand amended \n04 - 18040604 000023 - Travel in land \nFully \nFully Quantified. Accounta Inspection Quantified. bility Oversight and \nSystems Monitoring Monitoring and Reports of  \nService NDP IIT \nDelivery \nPrograms \nproduced \n09 - 04 09030601 260009 Uganda Maintenance-Buildings Number of Kilometres to", "metadata": {"headings": [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "legal", "page": 37, "level": 2}}], [{"headings_0": {"content": "legal", "page": 37, "level": 2}}], [{"headings_0": {"content": "developed", "page": 37, "level": 3}}], [{"headings_0": {"content": "developed", "page": 37, "level": 3}}], [{"headings_0": {"content": "developed", "page": 37, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 37, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 37, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 37, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 37, "level": 2}}], [{"headings_0": {"content": "Programs", "page": 37, "level": 2}}], [{"headings_0": {"content": "Programs", "page": 37, "level": 2}}], [{"headings_0": {"content": "Programs", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- \\- Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Programs", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Quantified. \nINTEGRATE Transport Road Road Fund and Structures be maintained \nQuantified. \nD Asset Transport Maintenan \nTRANSPORT Managem infrastruct ce \n35 \nINFRASTRU  \nure \nCTURE AND rehabilitat SERVICES ed and maintaine d. \n06 - 03 + 06010120 000006 - Water Information \nman ully \nF = YY Quantified. \nNATURAL Water - Water Planning developmen Communication RESOURCES Resource resources and t grant Technology Supplies \nSs data Budgeting Welfare \n= Fully Quantified. \nENVIRONME Managem (Quantity services Entertainment \nNT, ent & Quality) Appraisal and Feasibility \nT\u00fcre \nCLIMATE collected  \nStudies for Capital Works \nCHANGE, and Monitoring and eared, LAND AND assessed  \nSupervision of capital  \nWATER  \nwork \nMaintenance-Machinery & Number of Machinery to  \nae = Fully Quantified. Equipment Other than be maintained  \n= \nantified. Transport Equipment \nOther Structures Number of water sources  \n> ully Fully Quantified. \nAcquisition \ninstalled or constructed \n36 \nProgram Sub- Focus/T Activities performance Actua Audit Audit progra hematic indicator(s) (Measure) I Conclus Conclus m area  \nPerfo  \nion at ion at and  \nNote: KPIs could be \nrman activity output mentat other  \nnumbers or percentage e.g \nce level level ion capital number completed or \n(Fully/P (Fully/P \nAction projects percentage completed \nartial/N artial/N \nPlan) \n/progra \not Output ms Implem \nented)- \nExtent \nof \nimplem implem \nentatio  \nentatio \nnof n of \nactivity \noutput \nmars \nH-P \\|  \n01 120201 32000 Education Appraisal and feasibility \u2014\\_ studies N/A", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "man ully", "page": 38, "level": 6}}], [{"headings_0": {"content": "man ully", "page": 38, "level": 6}}], [{"headings_0": {"content": "man ully", "page": 38, "level": 6}}], [{"headings_0": {"content": "man ully", "page": 38, "level": 6}}], [{"headings_0": {"content": "= Fully Quantified.", "page": 38, "level": 5}}], [{"headings_0": {"content": "= Fully Quantified.", "page": 38, "level": 5}}], [{"headings_0": {"content": "= Fully Quantified.", "page": 38, "level": 5}}], [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}], [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}], [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}], [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}], [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}], [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}], [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}], [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}], [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}], [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}], [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}], [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}], [{"headings_0": {"content": "(Fully/P (Fully/P", "page": 39, "level": 2}}], [{"headings_0": {"content": "(Fully/P (Fully/P", "page": 39, "level": 2}}], [{"headings_0": {"content": "artial/N artial/N", "page": 39, "level": 2}}], [{"headings_0": {"content": "artial/N artial/N", "page": 39, "level": 2}}], [{"headings_0": {"content": "/progra", "page": 39, "level": 2}}], [{"headings_0": {"content": "/progra", "page": 39, "level": 2}}], [{"headings_0": {"content": "ented)-", "page": 39, "level": 2}}], [{"headings_0": {"content": "ented)-", "page": 39, "level": 2}}], [{"headings_0": {"content": "ented)-", "page": 39, "level": 2}}], [{"headings_0": {"content": "implem implem", "page": 39, "level": 3}}], [{"headings_0": {"content": "implem implem", "page": 39, "level": 3}}], [{"headings_0": {"content": "implem implem", "page": 39, "level": 3}}], [{"headings_0": {"content": "activity", "page": 39, "level": 3}}], [{"headings_0": {"content": "output", "page": 39, "level": 2}}], [{"headings_0": {"content": "mars", "page": 39, "level": 1}}], [{"headings_0": {"content": "mars", "page": 39, "level": 1}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "- 365,1 365,1 365,1 211,0 Fully Partially Educati 0801 - 3- grant - for capital works  \n05,86 05,86 05,86 43,80  \nImpleme impleme on,Spor Basic Assets Formerly  \n2 2 a 8 nted nted", "metadata": {"headings": [{"headings_0": {"content": "mars", "page": 39, "level": 1}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Administration 1,142,906,642 308,726,020 1,451,632,662 1,451,632,660 1,445,343,374 6,289,286 Finance 140,195,424 - 140,195,424 ees 140,195,424 140,165,668 29,756 oa 127,412,280 : 127,412,280 127,277,912 134,368 Production 850,322,916 793,677,084 1,644,000,000 1,644,000,000 1,197,554,715 446,445,285 Health 3,381,643,553 366,249,931 3,747 ,893,484 3,747 ,893,484 3,732,565,773 15,327,711 Education 11,108,881,507 2,843,542,210 13,952,423,717 13,952,423,717 13,433,988,631 518,435,086 Roads 84,821,724 84,821,724 84,821,724 84,787,015 34,709 Water 30,000,000 - 30,000,000 30,000,000 29,748,500 251,500 a nn 260,400,000 - 260,400,000 260,400,000 260,180,975 219,025 =... 116,777,796 . 116,777,796 \\| 116,777,796 116,035,010 742,786 Planning 75,455,280 - 75,455,280 75,455,280 75,432,498 22,782 Internal Audit 63,420,264 \\|. 63,420,264 63,420,264 52,819,545 10,600,719 Loa 27,100,572 : 27,100,572 27,100,572 25,032,633 2,067,939 17,409,337,958 4,312,195,245 21,721,533,203\\| 21,721,533,201\\| 20,720,932,249 1,000,600,952 \nAppendix 7: Status of YLP  \nAmount \nTotal S/N Project Name  \n1 Kiragga Youth Bee Keeping  \n2 Ntale Youth Piggery  \n3 kan Lukaya Yth Devt Piggery  \n4 Yth Innitiative Poultry  \n5 Agali Awamu Yth Poult \ndisbursed Recoveries 30/6/23 =\\|. 6,750,000 4,420,000 2,330,000 10,000,000 2,160,000 7,840,000 10,900,000 4,700,000 6,200,000 9,220,000 0 9,220,000 5,207,500 140,000 5,067,500 6 Lwabenge Intergrated Coffee \n\\_\\_\\_11,000,000 1] 7,500,000 3,500,000 7 Divine IT Computer & Stationery 12,500,000 7,700,000 8 Golden Club Yth Catering \n12,410,000 3,990,000 8,420,000 9 Natitta Yth Agro Produce \n7,000,000 2,190,000 4,810,000 10 Kitamba Parish Yth Piggery \n12,000,000 \\| 2,310,000 9,690,000 11 Kyamulibwa Agro Business \n40060 1,000,000 6,400,000 12 Kitosi Agro Produce  \n13 Lwabenge Yth Devt Agric Miwula  \n14 Kwekulakulanya Kitante Hair  \n15 Twekobe Association Welders \n7,000,000 5,165,800 1,834,200 7,100,000 700,000 6,400,000 9,000,000 4,120,000 4,880,000 101620 11,440,000 1,251,000", "metadata": {"headings": [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "28 Bavubuka Twezimbe Agro Produce  \n29 Tukolere Wamu Yth Bull Fattening  \n30 Ganyana Agro Business,Lwabenge  \n31 Birongo Super Yth Piggery,Lwabenge  \n32 Byandala Agro Business,Lukaya  \n33 Magezi Bugaga Produce Marketing  \n34 Kasasa Community Yth Piggery  \n35 Kamutuuza Yth Poultry, Bukulula  \n36 Bukulula Yth Devt Piggery Project  \n37 Bukulula Yth Piggery Project  \n38 Villamaria Traders Cottage Project  \n39 Kamukamu Yth Devt Agro Biz,Kyamulibwa 40 Kabuswaga Yth Devt Poultry ,Kyamulibwa 41 Bajja Majestic Tents & Chairs,Lukaya  \n42 Kyondo Yth Passion Fruit,Kalungu T/C  \n43 Kalungu Town Centre Yth Welders  \n44 Kalungu Nsidikanjake Ginger Growers  \n45 Magezi Yth Welding,Lukaya  \n46 Bugwa Tuvudde Wala Yth Passion,Klg S/C 47 Nabutongwa Yth Passion Fruit,Klg S/C  \n48 Kinyerere Yth Poultry,KLG S/C  \n49 Kisaana Yth We Can,Kyamulibwa S/C  \n50 Kalumaga Tukolerewamu Ythbull Fattening", "metadata": {"headings": [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], "page": 44, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "7,000,000 2,001,500 4,998,500 7,000,000 0 7,000,000 8,000,000 \\| 1,612,000 6,388,000 7,000,000 291,000 6,709,000 7,000,000 4,400,000 2,600,000 9,000,000 2,989,200 6,010,800 55 Mukama Afaayo Goats Rearing  \n22 ta Akola Women Briquet Group  \n57 Muno Mukabi Women Cosmetology Group  \n58 Nezikokolima Women Bakery Project- Bakery  \n59 Ntaabala Antabadde Women Maize & Bean Traders  \n60 Nyikira Okole Goats Rearing Women's Group  \n61 Okwegatta Gemanyi Elite Nusery Project-Elite Coffee  \n62 Omuddu Awulira Women's Bakery Group- Bakery  \n63 Pearl Juice Processor's Women Gp- Juice Processing  \n64 Soma Nga Bwokola Fal Women's Group  \n65 Sun Women Cosmetology Group- Cosmetology  \n66 Suubi Tents Hiring Women's Group -Tents  \nL 67 Tendo Women's Group - Catering  \n68 Tuli Bumu Group - Hair Dressing  \n69 Tusitukirewamu - Piggery  \n70 Tusitukirewamu Catering Group  \n71 Tusubira Women's Group  \n72 Tusubira Women's Piggery Project \n\\| 8,389,000 746,500 7,642,500 10,200,000 0 10,200,000 10,000,000 100,000 9,900,000 5,000,000 500,000 4,500,000 8,184,000 3,600,000 4,584,000 12,000,000 1,095,000 10,905,000 6,000,000 2,202,000 3,798,000 10,500,000 291,000 10,209,000 7,000,000 550,000 6,450,000 7,000,000 3,200,000 3,800,000 6,800,000 Ir 7,521,500 -721,500 6,000,000 5,247,000 753,000 7,000,000 6,977,000 23,000 6,265,000 1,044,600 5,220,400 6,830,000 2,631,800 4,198,200 = 7,000,000 = 0  \n5,000,000 1,900,000 3,100,000 7,200,000 7,200,000 \\| 0 73 Twegatte Women's Sweet Potatoes Gp- S.Pot. Growing 7 5,000,000 \n4,113,000 887,000 7,000,000 \u2014 5,060,000 \u201asom. 74 Twezimbe Women's Group - Catering  \n75 Zinunula Art And Craft Group \n9,000,000 0 9,000,000 \\_76 Zinunula Omunaku - Poultry \n12,000,000 568,500 11,431,500", "metadata": {"headings": [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}]], "page": 47, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. or Not l Not Not Not Not operat operatio operatio operatio operatio", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "2. Kalungu kisaawa kisaawa Nanyonga 1,000,000 1,000,000 Coffee ae Ves dig kalungu Annet \\| TC", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "E \n3; Kalungu Bugonzi Bugonzi Ssimba Ivan 1,000,000 1,000,000 Coffee ah, dig  \nBukulula \n", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}]], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Kalungu Bajja Bajja Namulondo 1,000,000 1,000,000 Coffee dig Kalungu Yudaya", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5. Kalungu Kaliro Kaliro Nakyaija 800,000 dig Lukaya TC Juliet", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nper = \ntat \nSe \nSmart \\| poultry  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, [{"headings_0": {"content": "per =", "page": 53, "level": 7}}], [{"headings_0": {"content": "tat", "page": 53, "level": 2}}], [{"headings_0": {"content": "Se", "page": 53, "level": 1}}], [{"headings_0": {"content": "Se", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Kalungu Central Central Mbabazi 1,000,000 1,000,000 Cabbage dig lukaya Jacky farming", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, [{"headings_0": {"content": "Se", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kalungu Magezi Magezi Mugema 1,000,000 1,000,000 Tomatoes dig Kizungu Moses farming", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Kalungu Bulawula Bulawula Ssebowa 1,000,000 1,000,000 Coffee dig kalungu John", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. Kalungu Villa Maria Villa Maria Mutyaba 1,000,000 1,000,000 Coffee  \ndig kalungu Edward ; h  \nf", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}], "table_of_contents": []}