{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KASESE MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORIGimar, D > \n-  \nDe \nCOPY \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [[], [{"headings_0": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "10. peo. LONDN.NSUOI Japun Jo SJBJOM sJaypea\\| \u201cMeuid Alepuo9as SUONNINSUI Jo Jeuon\u0131pen juawAed pue 0\\} \u201cYeys", "metadata": {"headings": [{"headings_0": {"content": "jou", "page": 10, "level": 2}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "1. Construction of Mboghoyabo Rd.\n2. Construction of selected infrastructure sub projects in cluster 7 (4.2Km)  \nRefer to Appendix 2 for details;", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "2.3\\| Inconsistencies in Employee Details  \nA total of 200 employees on the payroll had inconsistencies in their dates of The Accounting Officer birth, captured in the payroll and data captured by NIRA on the National IDs. should engage the The information is critical in the identification of an individual.  \naffected staff and ensure that employee Inconsistent information undermines the integrity of the District's records and records are duly may complicate the employee service history and retirement procedures. Where updated and brought the errors in dates of birth increase the length of service, it may lead to the to the attention of the irregular extension of employee service.  \nMinistry of Public Service within a specified timeline for The Accounting Officer explained that according to circular letter dated 17th Feb  \nappropriate action. 2017 on change of birth of public officers, the date of birth of a public officer  \nshall be that which was initially recorded unless unquestionable evidence to the  \ncontrary is produced and accepted by the responsible Permanent Secretary. We  \nintend to contact the affected staff to ensure their documents are reconciled  \nand updated. \na)", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}]], "page": 16, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. HLG Core \u00b0 The MC did not The Accounting The Accounting Implementation prepare  \nTeams", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "quarterly \nOfficer explained Officer should ensure that PDM HLG core that the PDM HLG \nperformance implementation team core team is fully reports as is fully constituted. functional. evidence of However, they held  \nfunctionality. only one meeting  \nbecause of the late \nreceipt of funds. PRF was received from \n25'\"/6/2023 to \n29'\"/6/2023 towards the end of FY \n2022/2023. A lot of uncertainty about the cash inflow of \nPRF made it difficult for us to \ncontinuously conduct PDM HLG core team \nmeetings.", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}], [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2. Parish", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nThe PDCs held 3 The Accounting The Accounting Development  \nout of A quarterly Officer \nexplained Officer should ensure Committees meetings. that 3 PDC meetings the PDCs always \nactivities. and make \nimplementation \ndifficult. e.g. funds for FY 2023/2024 have not yet been released, making it difficult for us to conduct meetings for Qtri and Qtr2.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}]], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. General e The 10 sampled The Accounting The Accounting Meetings by SACCOs held Officer explained Officer should follow PDM SACCOs  \ntheir first general that there were a lot the guidelines while meeting more of uncertainties conducting the than 1 month about PDM strategy. General meeting. after  \ntheir This caused delays in  \nregistration. some processes.  \ne The PDM General Meetings  \nSACCOs did not were conducted but  \ninclude the bank after 1 month of  \naccount opening registration  \nresolution in the Bank accounts were  \nminutes opened urgently  \nbecause there was  \ntoo much demand  \nfor them from the  \nSecretariat. However  \nsubsequently ward", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "meetings \nwere conducted to have consensus on the bank and on the \n", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "4. PDM SACCO oe The members of Board the board did not fill in expression of interest forms prior to being elected board members.", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "The Accounting Officer acknowledged the short coming. \nsignatories \n.  \nThe Accounting Officer should ensure the board members are selected through the right procedures to enable having capable members. \nfunctional. It was \nhandy in organising communities  \nto \nreceive their PRFs. \nThe supervisory was not yet functional because funds were \nnot yet released. The loan  \ncommittee \nsomehow  \nlost \nrelevance  \nsince \nevery HHs under 39% is entitled to \nPRF and to Ugxim \nFailure to have functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.3.6 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;  \nThe LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \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.", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Nature of Observations Recommendation registration  \nLicensing of All the 18 SACCOs The Accounting The Accounting PDM SACCOs were not licensed officer explained Officer should Under the to take on the that UMRA ensure the SACCOs Microfinance  \nbusiness of lending licenses SACCOs are licensed as Institutions  \nunder Microfinance that have been stipulated by the Money Lenders Institutions money registered Microfinance  \nAct  \nlenders act.  \npermanently by Institutions money MTIC. All the lenders act, 2016 As a result, PDM SACCOs are  \nenforcement of not yet  \nrecovery of PRF permanently  \nfrom beneficiaries registered. They  \nby the PDM were registered  \nSACCOs may be\\|in March 2022  \nlegally challenged and they have  \nleading to loss of not yet made the  \nfunds. \n5.3.7 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial -  \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}]], "page": 30, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth e  \nranking 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.  \ne Each 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.  \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For Purchase  \nGoods \nI made the following observations; \n\\| SN Activity Observations Recommendation . Wealth Ranking of The 10 sampled The Accounting The Accounting Households  \nparishes did not carry Officer explained Officer should  \nout wealth ranking that Wealth ensure that wealth during identification ranking was not ranking is carried of \nsubsistence their mandate / out so that the PRF households. prerogative. It funds are  \nwas done at forwarded to Failure to identify ward level eligible subsistence through the beneficiaries. households using the leadership /  \nwealth ranking tool Board of the  \nand select and SACCO.  \nimplement prioritized Beneficiaries  \nprojects may were determined  \nundermine the through a  \nachievement of pillar community \nobjectives. \nmeeting.", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 31, "level": 2}}]], "page": 30, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. Selection and\\|o Ten wards The Accounting The Accounting Implementation of selected flagship Officer explained Officer should Prioritized/Flagship projects that that Kasese MC ensure that each", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "- 58,314,000 58,314,000 54,397,509 3,916,491 \\|", "metadata": {"headings": [{"headings_0": {"content": "Works", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000 \nInternal Audit 22,528,000 eee 22,528,000 20,192,565 2,335,435 Trade, industry and local development 22,307,000", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "- 22,307,000 22,307,000 21,933,194 \\| 373,806 \\| TOTAL  \n10,073,428,639 13,377,418,241 23,450,846,880 23,450,846,879 11,060,184,753 12,390,662,126", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "32 \nAppendix 4: Grounded Motor vehicles and Equipment \nS/n Type of M/v or M/cycle \nRegistration \n1 Tractor Holland  \nUAJ 149X \n|__| \n2 Tata Skip Loader  \nUAJ 165X \n3 Bitumen boiler \na Tipper Lorry Jiefang  \nLG 0042-18 \n3 Pedestrian roller  \nNo. 011321 \n33 \nAppendix 6: Project implementation \nParish  \nName of PRF Loan Loan Project Status of the Name Name SACCO beneficiary Amountas Amountas funded project per SACCO per  \nrecords  \nhousehold \nevidence provided \nil. Kasese Nyakabingo Nyakabingo Musubaho 1,000,000 1,000,000 Goat rearing \nAl well | \nMunicipal III III-Bulembia Habib \n\u2018\\| implemented council  \n\\|  \n\\| \nKajoina 1,000,000 1,000,000 Bean selling Well  \n\\|  \nGertrude \\| implemented \n", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}], [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}], [{"headings_0": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}], [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}], [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}], [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}], [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}]], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. Kasese Nyakasanga Nyakasanga Mwangye Isa 300,000 300,000 Butchery /  \nThere\u2019s no \\|  \nN  \nMunicipal III III-", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Poultry \" clear plan for \\|  \ncouncil Nyamwamba \nby vt \\| him to Ss \\|\\| receive the \\\\ UGX.700,000 \\|  \n\\| since the  \n>\\| system does  \n\\_  \n\\_/\\| not accept a beneficiary to \\|\\|  \nreceive PRF  \n\\|  \n\u2018\\| twice Busingye Jane 1,000,000 1,000,000 \\| Poultry  \nImplemented \nem \u2014 \n", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}], [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. Kasese Kamaiba Kamaiba Muhindo \\| Amos 1,000,000 1,000,000 Poultry  \nWell  \n\\|\\|  \nMunicipal Central 7 implemented council  \n\\| BUBEN. IL", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "34 \nBusimba 1,000,000 1,000,000 Piggery Implemented Patrick \nKasese Rukooki Rukooki- Mukankusi 1,000,000 1,000,000 Maize ey Well Municipal Nyamwamba Beatrice \ngrowing i: Ms implemented council \\| IE Munuge Aisha 1,000,000 1,000,000 Poultry = Well \nimplemented \na \nKasese Base Camp Base Camp- Mugisha Hillary 1,000,000 1,000,000 Maize \nNo project Municipal Central \\| growing  \ncouncil  \nKanyunyunzi 1,000,000 1,000,000 Poultry \u201ces - Implemented EL.  \nAnnet \nSse \nKasese Nyakabingo Nyakabingo Ithungu 1,000,000 1,000,000 Bee keeping  \nImplemented \\| \nMunicipal II II-Central Rosette council \nZ  \nIthungu Hellen 1,000,000 1,000,000 Beans and  \n=\\| Well  \nmaize \u2018\\| implemented \nKasese Namuhuga Namuhuga- Mukerghe 1,000,000 1,000,000 Coffee \n4 Well \nMunicipal Bulembia Janakeison processing implemented \\_  \ncouncil  \nSe  \nKobusinge 1,000,000 1,000,000 Well =\\| \nMargret Bright implemented \\| \nKasese Nyakasanga Nyakasanga Basemera 1,000,000 1,000,000 \n229) Well \nMunicipal II II- Agnes  \n\\|\\| implemented council  \nNyamwamba \n35", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}], [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}], [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}], [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}]], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}], "table_of_contents": []}