{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KAMULI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nORiciwyar, \nCopy \nOFFICE OF THE AUDITOR GENERAL \nUGANDA \nDECEMBER, 2023", "metadata": {"headings": [[], [{"headings_0": {"content": "ORiciwyar,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. level as at the inspection date 16\" November 2023. The in progress  \nworkers on site were not wearing protective gears e.g.  \nUGIFT Helmets, Gumboots  \nAt the inspection time on 16\u00b0 November 2023, the staff Staff house not in use house was substantially completed pending fixing of the  \nwardrobes but was not yet in use  \nMicro  \nAs at 30 June 2023 only 21 farmers had made Co- Intended objective for\n2. scale  \npayment for the irrigation equipment out of the targeted the irrigation scheme irrigation \\| 81 farmers.  \nnot achieved yet.  \n,  \nAt the time of inspection 16% November 2023 the Classroom has only 7 Educatio classroom block at Nawango P/s was completed desks which are not n", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "1. HLG Core e The HLG Core Implementation team was The Accounting", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "1. Wealth  \ne All 80 parishes did not carry out wealth ranking The Accounting Ranking of during identification of subsistence households. Officer should Households Details are in Appendix 12.  \nensure that the wealth ranking Failure to carry out wealth ranking could lead exercise  \nis challenges in identifying subsistence households carried out to which may undermine the achievement of pillar enable  \nthe objectives. identification of subsistence  \nThe Accounting Officer attributed the failure carry households.  \nout wealth ranking to changing implementation  \nguidelines. The Accounting Officer explained that  \nas a way forward, the wealth ranking process was  \nbeing stream line in the financial year 2023/24.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Selection  \n\u00b0 All 80 parishes selected flagship projects that The Accounting and  \nwere inconsistent with the LG selected priority Officer should Implementat commodities.  \nensure that the ion  \nof \u00a2422 out of 718 farmer enterprise/households flagship projects Prioritized/FI implemented projects that are not from the selected by", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": " \nagship \npriority commodity list. Details are in Appendix parishes  \nand Projects 13. SACCOs are consistent with Failure to select and implement prioritized the LG selected projects may undermine the achievement of pillar priority \nobjectives. \ncommodities. \nThe Accounting Officer explained that all parishes had priority enterprises selected, following the enterprise group priorities.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, [{"headings_0": {"content": "agship", "page": 43, "level": 2}}], [{"headings_0": {"content": "agship", "page": 43, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Insurance  \ne The failure to obtain an insurance policy among The Accounting Policy for beneficiaries could not be ascertained Officer should Farming considering the loan disbursement process ensure that", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "Enterprises \nhappened after the closure of the financial year beneficiaries 2022/2023. carrying out \nfarming \nLack of recourse in form of insurance will expose operation obtain the farming enterprises to the adverse effects of an  \ninsurance climate change and may result into failure to policies. recover the loan funds. \nAppendices  \nAppendix 1: Performance of Local Revenue.  \nNo Source  \nApproved budget Actual Collections Variance Tax Revenues Pp  \n1 Local Services Tax  \n2 Land fees \n3 Business Licenses \n189,169,807 739,807 \n11,369,770 -24,344,500 \n3,420,000 -31,528,000 \n4 Other tax revenues \n55,363,940 135,949,336 80,585,396 \nNon-Tax Revenues \\|\\_\\_\\|  \n5 Investment income \n6,135 0 \n6 Rent 0 100,000,000 7 Administrative fees and licenses \n162,971,710 -109,103,070 \nTotal Revenue 502,886,758 -183,650,367 \\|\\_\\_\\| \nAN 0 \nAppendix 2: Utilization of wage per department \nDepartment Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 43, "level": 2}}, [{"headings_0": {"content": "Enterprises", "page": 43, "level": 2}}], [{"headings_0": {"content": "farming", "page": 43, "level": 1}}], [{"headings_0": {"content": "farming", "page": 43, "level": 1}}], [{"headings_0": {"content": "farming", "page": 43, "level": 1}}], [{"headings_0": {"content": "farming", "page": 43, "level": 1}}], [{"headings_0": {"content": "189,169,807 739,807", "page": 44, "level": 2}}], [{"headings_0": {"content": "189,169,807 739,807", "page": 44, "level": 2}}], [{"headings_0": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}], [{"headings_0": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}], [{"headings_0": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}], [{"headings_0": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}], [{"headings_0": {"content": "6,135 0", "page": 44, "level": 3}}], [{"headings_0": {"content": "6,135 0", "page": 44, "level": 3}}], [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}]], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kamuli NAWANSASO- Yes Operational Operational Operational Not Not operational Not No Not operational DLG KITAYUNJWA operational operational PDM SACCO  \nKamuli BULOGO- Yes Operational Operational Operational No Not Not operational Not Not operational DLG NAMWENDWA operational operational PDM SACCO  \nKamuli BULANGE- Yes Operational Operational Operational No Not Not operational Not No Not operational DLG NAMWENDWA operational operational PDM SACCO  \nBULUUYA Yes Operational Operational Operational No Not No Not operational Not No Not operational DLG WARD- operational operational NAMWENDWA  \nT/C PDM  \nSACCO  \nKamuli BULYANGO Operational Yes Operational Yes Operational Not Not operational Not Not operational DLG WARD- operational operational NAMWENDWA  \nT/C PDM  \nSACCO  \nKamuli ISINGO- Operational Yes Operational Yes Operational No Not No Not operational Not Not operational DLG NAMWENDWA operational operational PDM SACCO  \nKamuli KINU- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not  \nNot \noperational DLG NAMWENDWA operational operational PDM SACCO  \nKamuli BUGONDHA- Yes Operational Yes Operational Yes Operational No Not No Not operational Not  \nNot \noperational DLG NAMWENDWA operational operational PDM SACCO  \nKamuli BUPADHENGO Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG URBAN operational operational WARD-  \nNAWANYAGO  \nT/C PDM  \nSACCO  \nKamuli BUPADHENGO Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG -NAWANYAGO operational operational PDM SACCO  \nKamuli BUTEME- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not  \nNot  \noperational DLG MAGOGO PDM  \noperational operational  \nSACCO \n\\|  \nKamuli EAST WARD- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI T/C operational operational PDM SACCO  \nKamuli IZANIRO- Yes Operational Yes Operational No Not Not operational Not Not operational DLG KISOZI PDM  \noperational operational  \nSACCO \n58", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, [{"headings_0": {"content": "__|", "page": 61, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}]], "page": 62, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4 Kamuli DLG Bugulumbya No  \nN/A No 5 Kamuli DLG Bugondha - (Mbulamuti Sc) No  \n6 Kamuli DLG Buluya No  \n7 Kamuli DLG Busandha No No  \n8 Kamuli DLG Butansi  \n\\|\\_9 Kamuli DLG Buwoya No  \n10 Kamuli DLG \u2014 Bwiiza No  \n11 Kamuli DLG Kagumba No  \n12 Kamuli DLG Kasambira Ward No  \n13 Kamuli DLG Kasolwe No  \n14 Kamuli DLG Kibuye No  \n15 Kamuli DLG Kiige [we  \n16 Kamuli DLG Kawaga No  \n17 Kamuli DLG Namasagali No  \n18 Kamuli DLG Naibowa No  \n19 Kamuli DLG Nabirumba 1 No  \n20 Kamuli DLG \\| Lugloire Ward No  \n21 Kamuli DLG Kiyunga - (Mbulamuti Sc) No \n[N/A __[.No \nN/A No \n\u2014 N/A No \nN/A No \nN/A No \n\u2014| N/A No \nN/A No \nN/A No \\| N/A I no \n|N/A No \nN/A No \\| \nN/A No \n| N/A No \nN/A No \\| N/A No \n\u2014 N/A No \nN/A No 22 Kamuli DLG Nawanende Town Board No  \n23 Kamuli DLG Mbulamuti Ward [No \nN/A No No \\| \nN/A \n24 \\| Kamuli DLG \\_\\_\\| Nakibungulya\\_ No  \nN/A No  \n25 Kamuli DLG Naluwoli No  \nN/A No  \n26 Kamuli DLG Nabwigulu No  \nN/A No \\| 27 28 Kamuli DLG Nabirumba II No  \nN/A No  \nKamuli DLG Namunyingi No N/A No  \n29 Kamuli DLG Nabulezi No  \n\\|  \n30 Kamuli DLG Namaira No  \n31 Kamuli DLG Kasozi No \nN/A No  \nN/A No \\_\\| \nN/A No \n61 \n32 Kamuli DLG Nawangoma  \n33 Kamuli DLG Budhatemwa  \n34 Kamuli DLG  \n35 Kamuli DLG  \n36 Kamuli DLG  \n37 Kamuli DLG  \nBusejja Ward  \n38 Kamuli DLG Busimba Ward No \nN/A \n39 Kamuli DLG Butende No \nN/A \n40 Kamuli DLG Mission Ward No \nN/A \n41 Kamuli DLG Mpakitoni No \nN/A \n42 Kamuli DLG Nagamuli No \nN/A \n43 Kamuli DLG Nagwenyi No \nN/A \n44 Kamuli DLG Kitayunjwa No \nN/A \n45 Kamuli DLG Namaganda No  \nNo 46 Kamuli DLG Namisambya No  \nNo 47 Kamuli DLG Nawango No  \nN/A No 48 Kamuli DLG Nawansaso No  \nN/A No 49 Kamuli DLG Bulogo No  \nN/A No Kamuli DLG Bulange No N/A No Kamuli DLG Buluuya Ward No \nN/A No", "metadata": {"headings": [{"headings_0": {"content": "CNA No", "page": 65, "level": 2}}, [{"headings_0": {"content": "[N/A __[.No", "page": 65, "level": 1}}], [{"headings_0": {"content": "[N/A __[.No", "page": 65, "level": 1}}], [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "\u2014| N/A No", "page": 65, "level": 2}}], [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "|N/A No", "page": 65, "level": 1}}], [{"headings_0": {"content": "|N/A No", "page": 65, "level": 1}}], [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "| N/A No", "page": 65, "level": 1}}], [{"headings_0": {"content": "| N/A No", "page": 65, "level": 1}}], [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}], [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}], [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}], [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}], [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}], [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []}