{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KATAKWI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30' JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nList of Acronyms \nAcronym | Meaning \nDLG_ \n\\_ \\| \\| \nLocal Government : u District \nUganda. \ni i \nGovernment of \nU \\| Capital of  \nHuman Management System Information and Communication \nTechnology IH \n\\_ International Organization of Supreme Audit Institutions Integrated Personnel and Payroll system  \nInternational Standards of Supreme Audit Institutions  \nISSAIs  \n\\| \nLGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \n\\_\\| Local Government \nFinancial and Accounting Manual, Authority 2007  \nIH \nLGPPDA \nLocal Government Public Procurement and Disposal Lower Local Governments  \nLocal Revenue  \nMinistries, Departments and Agencies \nMinistry of Education \nMinistry of Finance, Planning \u201aand Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development \nMoLG \nMinistry of Local Government \\|  \nNAA \nNational Audit Act \nNTR Tax Revenue \n\\| Non \\_\\_ OAG \nOffice of the Auditor General  \nPBS Program Budgeting System  \nLM \\|  \nPCA Payroll Consults Africa  \n\\\\  \n.  \n\\_\\_ \\| Management System \nPayroll Deduction \nProcurement & Disposal Unit Public Finance Management Act \nPublic Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury. Treasury Single Account \nAccount | \n\\| \nTreasury Sub Single \n\\_\\| \nUganda Banker's Association \n\\_  \n\\_  \n\\|  \nUganda Consolidated Fund  \n\\_\\_\\_\\_\\| and \\| Lender\u2019: Association Uganda Consumer s  \n\\| \\| Intergovernmental Fiscal \nUganda \nTransfers \nProgram \nfor. Results \\_ Hl 5 \\| \\_ \nUganda Shilling Uganda Support to \nMunicipal Te \ninfrastructure Development \\_ \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KATAKWI 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 Katakwi 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 Katakwi 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": "Acronym | Meaning", "page": 4, "level": 3}}], [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}], [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}], [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 4}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 4}}], [{"headings_0": {"content": "Government of", "page": 4, "level": 1}}], [{"headings_0": {"content": "Government of", "page": 4, "level": 1}}], [{"headings_0": {"content": "Technology IH", "page": 4, "level": 5}}], [{"headings_0": {"content": "Technology IH", "page": 4, "level": 5}}], [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}], [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}], [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}], [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}], [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}], [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}], [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}], [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}], [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}], [{"headings_0": {"content": "MoLG", "page": 4, "level": 1}}], [{"headings_0": {"content": "MoLG", "page": 4, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}], [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}], [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}], [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}], [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}], [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}], [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}], [{"headings_0": {"content": "Account |", "page": 4, "level": 5}}], [{"headings_0": {"content": "Account |", "page": 4, "level": 5}}], [{"headings_0": {"content": "Treasury Sub Single", "page": 4, "level": 1}}], [{"headings_0": {"content": "Treasury Sub Single", "page": 4, "level": 1}}], [{"headings_0": {"content": "Uganda Banker's Association", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Banker's Association", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda", "page": 4, "level": 3}}], [{"headings_0": {"content": "Transfers", "page": 4, "level": 3}}], [{"headings_0": {"content": "Program", "page": 4, "level": 4}}], [{"headings_0": {"content": "Program", "page": 4, "level": 4}}], [{"headings_0": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}]], "page": 1, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- na Non-Tax Revenues 455,590,111 316,100,681 139,489,430 fulfilling their tax 731,625,355 460,997,181 270,628,174 obligations.", "metadata": {"headings": [{"headings_0": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], "page": 7, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- based error.  \nPrivate Sector 12,234,145 Payment of Failure to Development staff salaries recruit staff as planned", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}], "page": 9, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No Observation Recommendation \ne Planned construction projects were not completed which affected service delivery.  \ne Pension and Gratuity payments were not made. \nThe Accounting Officer explained that the under-utilization was mainly due to delayed disbursement of funds which led to funds being reverted to the consolidated fund before they were utilized. \n1.1.4 Lack of appropriate performance indicators and targets in the work \nplans", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}], [{"headings_0": {"content": "plans", "page": 10, "level": 3}}]], "page": 10, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- PUISIA ueqin\u2019 NWIWWO> sso20y uawuieW", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 12, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- were on site\n- were planted but didn\u2019t sprout.", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}], "page": 26, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- material on site.\n- is said to be handling another seed school construction under UGIFT in another District.\n- trees planted as stated in the BoQs.\n- signage", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Constructio 2,652,862,00 17/10/202 18/10/202 of Toroma 0 2 4  \nn  \nSeed  \nSecondary  \nSchool \non site. -Construction work was on oy  \ngoing and in line with BoQ \nspecifications \n-Contractor was on site -Materials were on site", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}], [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}], [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}]], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- have been planted as stated under the", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "science and ICT laboratories as stated in the BoQ.", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and finishes were well done.\n- water", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "harvesting \ntanks  \nin place.", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}]], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- quality blackboards", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "seen \nin science \nlaboratory \n", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}], [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}]], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- on the sports field are still", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "incomplete.", "metadata": {"headings": [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- not cleared.\n- signage on site  \n\\| -N atanted trees", "metadata": {"headings": [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- the time There is \\_\\|  \nCapital on of 2  \n\\| of delay in Developm classroom  \ninspection, handover ent block with", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\} the of the shelves, \n\u2018\\| construction structure to office \n\u201c\\| works the school were  \nand which has \nActivity Total Pictorial Evidence Summary Audit details expenditu \nof findings conclusio re (UGX) (Time, n \nQuality, \nQuantity, \nCost and Functionali \nConstructi Capital on of 2 \nof delay in \u00a9! inspection, handover Developm classroom  \n\\*\\| the of the ent block with  \nshelves, \n\\| construction structure to works were the school office  \nspace and \ncomplete which has however the resulted store at  \nGetom structure into was not yet delayed P/S  \nin use service awaiting delivery. commissioni  \nng by the The quality DEO. of the", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}]], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- shelves is quality of the not  \n\\|  \nwork is good commenda however, the ble workmanshi considering p of the the poor classroom finishing. shelves is  \npoor as the  \nsurfaces and  \nedges of the  \nshelves are  \nnot even and  \nshelves not  \npainted as  \nwell.  \nNo trees  \n-  \nwere planted  \nas agreed in  \nthe contract", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "agreement. \nTotal Pictorial Evidence Summary Audit Program Activity  \nof findings conclusio details expenditu  \nme (UGX) (Time, n re \nQuality, \nQuantity, \nCost and Functionali \nThe quality -  \nHuman Constructi \n18,200,000 \nConstruction of the Capital on of 2  \nof the classroom Developm classroom  \nclassrooms floor was ent block  \nwas done by not fully Osudio  \nthe time of satisfactory P/S  \ninspection given that and they cracks were both in were already  \nuse.", "metadata": {"headings": [{"headings_0": {"content": "agreement.", "page": 34, "level": 3}}, [{"headings_0": {"content": "agreement.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 36, "level": 1}}], [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}], [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}], [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}], [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}], [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}]], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- parts developing of the floor in sections of the floor were", "metadata": {"headings": [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "developing \ncracks.", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, [{"headings_0": {"content": "developing", "page": 36, "level": 3}}]], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- shade trees were planted by the contractor as agreed in the contract agreement.", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the time The quality Human Constructi  \nof of the pit Capital on of 5  \ninspection, latrines is Developm Stance pit  \nconstruction not  \nent latrine at  \nworks were satisfactory Amusia  \ncomplete but given that P/S  \npit latrine cracks are was not yet already  \nin use developing however in sections cracks were of the floor. beginning to  \ndevelop at  \nthe entrance  \nof the pit of  \npeople with  \ndisabilities.  \n-Fresher", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Program Activity Total Pictorial Evidence Summary Audit me details expenditu \nof findings conclusio re (UGX) (Time, n \nQuality, \nQuantity, \nCost and Functionali \nHuman Constructi 19,789,695", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, [{"headings_0": {"content": "developing", "page": 36, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 37, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the time The quality \u2018  \nCapital on of 5", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n= of of the pit Developm Stance pit EL, \\| inspection, \n/ > latrines is ent latrine at \u201cI met] construction not Angoding ae works were satisfactory \n= 14 \nseen to be given that od P/S  \na i \ncomplete but it is not pit latrine user- was not yet friendly.  \nin use as  \ncontractor  \nhad not yet  \nhanded over  \nthe  \nstructure.", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}], [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}], [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}], [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- were  \nlocked by  \ncontractor so  \nwe didn\u2019t get  \nan inside  \nlook.  \nHowever,  \nthe  \nHeadmaster  \nof the school  \nexplained  \nthat the  \npositioning  \nof the pit  \nholes is not  \nuser friendly  \nas it is very  \nclose to door  \nway.  \nHuman Supply of 8,160,000 + = -The desks The quality \\|.", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "had been of the Capital 51 three a <= \u2014]  \ndelivered at desks is not Developm seater Ne an eae by satisfactory ent desks at Sa \nee =] the school SSR = \nthe time of given the Kamenu  \nP/S \\| \u201c==! inspection defects however  \nseen.  \nthey were \nNo Program Activity Total Pictorial Evidence Summary Audit details expenditu  \nof findings conclusio re (UGX) (Time, n \nQuality, \nQuantity, \nCost and Functionali \ndelivery \nbefore wood could dry which  \ndoesn't  \nmake the desks user friendly for the pupils. Human Supply of 9,280,000", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}], [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}], [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 38, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 38, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 38, "level": 3}}], [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- desks There was Capital 58 three  \nhad been delay in Developm seater  \ndelivered at supply of ent desks at  \nthe school by the desks Ocwiin  \nthe time of which  \nP/S  \ninspection resulted in however delayed  \n\\|\\|  \n\\|\\| they were service not supplied delivery.  \nin time as  \nper contract More desks agreement. were\n- desks delivered were", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "than delivered requisited instead of 38 for which desks as could have stated in led to procurement delivery of documents. a less quantity to other \nbeneficiary \nschools. 366,908,5  \n04 \n4.5 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Katakwi District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \nPositive observations  \nI noted that the supplier offered training and technical support to the farmer e  \nduring the warranty period.  \noe [I noted that expenditure worth UGX.314,480,149 was supported with accountability documents like acknowledgement of receipt of funds.  \ne The program activity reports to the Accounting Officer were prepared. \nAreas of improvement  \nI noted the following areas where the District needs improvement; \n4.5.1 Planning and Budget Performance \nPlanning \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}]], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- supply and entatio Getom s (U) Ltd  \ninstallation of the\\|n Sub  \nequipment.  \ncounty KATA857  \n/SUPLS/ -Handover of the 22-  \nequipment to the 23/00191 farmer was on 16/10/2023.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of poor quality =\\|  \ndrip tubes and some of the drip lines are not in the 20-30cm emitter 4  \nspacing.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- pressure rate of water flowing from some of the sprinklers was too low.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- pressure rate of water flowing from the hose pipe is too low. It is heavy and does not exceed 30m which is the length of the hose pipe hence the farm coverage is small and yet only 2 Hydrant spots were installed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- training on how to use the equipment is needed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}], "page": 53, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Financial Inclusion October 2022 provides that the LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}], "page": 61, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. KATAK Okure 1,000,000 989,000 Sheep  \nDifferent WI DLG Abela Micheal  \nGetom  \nAbela Pdm  \nSacco  \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that PDM beneficiaries from 6 Parishes in Osep, Oedepus, Okore, Orimon, Aminit and Angisa in the Sub Counties of Ngariam, Okore and Magoro were displaced by insecurity caused by armed Karamojong warriors leading them to be branded \u201cghosts\u201d since they are resident in neighbouring parishes. Management has written to MoLG on the status of the alleged ghost parishes in the sub counties of Okore, Ngariam, and Magoro to allow disbursement of PDM funds to approved eligible beneficiaries from those parishes since their PDM funds are idle in PDM SACCO bank accounts. As evidenced in the letter submitted to permanent Secretary dated 27% September 2023. \nRecommendation \nThe Accounting Officer should engage the relevant authorities for clearance to allow \nThe non-deduction of WHT results in an overpayment to the suppliers and according to the Income Tax Act, it constitutes an offence for which the Accounting Officer is personally liable.  \nIn addition, it further exposes the District to the risk of penalties/fines from URA. \nRelatedly, UGX.37,973,564 was deducted as 6% WHT from various suppliers by the District, was not remitted to the URAy as required. Appendix 40 refers. Management explained that the system failed to deduct automatically, so it will be recovered when paying retention. \nThe Accounting Officer should always deduct 6%WHT from suppliers which should promptly be remitted to URA. \nfe \nJohn F.S. Muwanga  \nAUDITOR GENERAL co py \nORT \nGINAL, \n28\" December, 2023 \nAppendices \nAppendix 1: Performance of Local Revenue \nIN Sources Approved budget Actual Collections  \nReasons for under/ over collection \nTax Revenues [ode ee \n1  \nLocal Services Tax  \n79,041,000 117,727,500 -38,686,500 New employees enrolled on the payroll and other people \n2 Land fees  \n14,530,000 \n37,798,000 \non gainful employment were mobilized like contractors \n20,278,000 -5,748,000 The number of land applicants for development increased more than budgeted \n6,891,000  \n30,907,000 There was over projection \n4 Other tax revenues \n14666204 ar  \n144,666,244 \u201e244 No collections attained \nRevenues fT \nee 20,000,000 No collections attained \nee 6 \nOther property income \\| 7,130,000  \nkt 7,130,000 No collections attained \n8  \nAdministrative fees and \nPenalties \n263,816,000 293,021,322 -29,205,322 Agency fees for the tenders increased \n10 Miscellaneous Revenue \n17,580,251 Pen 21,829,359", "metadata": {"headings": [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}], [{"headings_0": {"content": "fe", "page": 73, "level": 1}}], [{"headings_0": {"content": "fe", "page": 73, "level": 1}}], [{"headings_0": {"content": "ORT", "page": 73, "level": 2}}], [{"headings_0": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}], [{"headings_0": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}]], "page": 72, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Other non-categorized revenues were collected through", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3 KATAKWI DLG  \nYes  \nSACCO was registered on 2\" May Aliakamer Aliakamer Katakwi Pdm Sacco Limited  \n2022  \n4 KATAKWI DLG  \nYes  \nThe SACCO was registered on 2nd May Amusia Amusia Amusia Pdm Sacco Limited  \n2022  \n5 KATAKWI DLG Atorom Obongut Atorom Obongut Ward Toroma Town Council Pdm Sacco \\| Yes  \nThe SACCO was registered on 2\u2122 May Ward Limited 2022  \n6 KATAKWI DLG \\|  \nYes  \nCentral Ward Central Ward Usuk Town Council Pdm Sacco Limited \\|  \n7 KATAKWI DLG  \nYes  \nOdoot Odoot Palam Pdm Sacco Limited  \n8 KATAKWI DLG  \nNo  \nOkokoma Okokoma Akoboi Pdm Sacco Limited  \n9 KATAKWI DLG  \nYes  \nToroma Toroma Toroma Pdm Sacco Limited  \n10 KATAKWI DLG  \nYes  \nWestern Ward \\_\\_\\| Western Ward Katakwi Town Council Pdm Sacco Limited \n83 \n[The SACCO was registered on 2\"d May 2022 \nThe SACCO was registered on 2\" May 2022 \nThe registration certificate was missing not availed. \nThe SACCO was registered on 2\" May 22  \nThe SACCO was registered on 2\"d May 2022 \nAppendix 13:  \nTransfer of PRF to un-licensed SACCOs \nVote Name Parish Name of SACCO  \nIs the SACCO Remarks Name registered under Microfinance  \nInstitutions money  \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}]], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. KATAKWI Central Central Ward Usuk Town Council Pdm Sacco 6 /2/2023  \nYes  \nBoard members were elected by the DLG Ward Limited GM.\n7. KATAKWI  \nDLG Odoot Odoot Palam Pdm Sacco Limited\n8. KATAKWI  \nDLG Okokoma Okokoma Akoboi Pdm Sacco Limited\n9. KATAKWI  \nDLG Toroma Toroma Toroma Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1% /2/2023 Yes  \nBoard members were elected by the GM. \n30/1/2023 Yes \nBoard members were elected by the GM. \n12%/6/2022 Yes \nBoard members were elected by the GM.  \n10 KATAKWI Western Western Ward Katakwi Town Council Pdm Sacco 7 /2/2023  \nDLG Ward Limited \n87 \n3 members didn't fill Out of 9 members only 6 filled expression of interest forms  \nexpression of interest forms \nAppendix 18:  \nNon functionality of SACCO committees and sub committees \nVote Name of SACCO Supervisory Executive Loan Sub Production Marketing Business Finance and Remarks Nam committee Committee committee sub sub Developmen investment  \ne \nCommittee Committee t services sub  \nsub  \nCommittee \nWa Is the Wa Is the Wa Is the s it commi s it commi s it commi \nCommittee  \nIs the  \nIs the Wa Is the Wa Is the commi  \ncommi s it commi s it commi Con ttee Con ttee Con ttee ttee ttee Con ttee Con ttee stit operat stit operat stit operat  \nute ional? ute ional? ute ional? \noperat stit operat stit operat stit operat ional? ute ional? ute ional? ute ional? d? (opera d? (opera d? (opera (opera d? (opera d? (opera d? (opera (ye tional (ye tional (ye tional tional (ye tional (ye tional (ye tional s/N or Not s/N or Not s/N or Not  \nor Not s/N or Not s/N or Not s/N or Not", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, [{"headings_0": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}]], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. operat 0) operat 0) operat operat o) operat 0) operat 0) operat ional) ional) ional) ional) ional) ional) ional)", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 92, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. KATAKWI  \nAbela Getom Pdm Sheep rearing, Piggery, Poultry, No  \n10 10 \\| 4 4 DLG Abela Sacco Limited Cassava growing\n2. KATAKWI Abwokodia Usuk Cassava growing, Groundnuts No 8 8 5 5", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I DLG  \nAbwokodia\\_\\| Pdm Sacco Limited growing, Goat rearing, Piggery", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. KATAKWI  \nGroundnuts growing, Maize No 12 12 5 4 DLG  \ngrowing, Rice growing, Cassava  \nAliakamer Katakwi growing, Poultry,", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Sheep \nAliakamer Pdm Sacco Limited rearing, Goat rearing \\_", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}]], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4. KATAKWI Amusia Amusia Sheep rearing, Poultry, No 11 11 0 0 DLG Amusia Pdm Sacco Limited Piggery\n5. KATAKWI Atorom Obongut Sheep rearing. Poultry, No 8 8 2 1 DLG  \nAtorom Ward Toroma Cassava growing, Green Gram,  \nObongut Town Council Pdm Produce buying and selling  \nWard Sacco Limited\n6. KATAKWI Central Ward Usuk Goat rearing, Sheep rearing, I DLG Central Town Council Pdm Piggery, Sim-sim growing\n7. u Ward Sacco Limited  \nKATAKWI  \nSheep rearing 5 Green Gram No DLG  \nOdoot Palam Pdm 1 Poultry 1 Groundnuts", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10 10 TA \u00b0 14 11 5 4 \nOdoot Sacco Limited growing 4", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}]], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI Okokoma Akoboi Cassava growing, Groundnuts 6 6 5 5 \u201c\\|", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No \nDLG  \nOkokoma Pdm Sacco Limited growing, Piggery", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, [{"headings_0": {"content": "No", "page": 96, "level": 4}}]], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9. KATAKWI  \nSheep rearing, Goats rearing, No 8 8 4 2 DLG  \nCow peas growing, Cassava  \ngrowing, Groundnuts growing,  \nToroma Toroma Piggery, Poultry, Green  \nToroma Pdm Sacco Limited Gram", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|  \n10 \\| KATAKWI Western Ward Poultry, Groundnuts growing, No il il 6 4 . DLG  \nKatakwi Town Sheep rearing, Cassava growing, ii  \nWestern  \nCouncil Pdm Sacco Piggery, Rice growing,  \nWard Limited growing \n92 \nAppendix 23:  \nFailure to car out Wealth ranking of households \nSN Vote Name Parish Name \nLs KATAKWI DLG  \nAbela \nWas wealth ranking No. of No. of villages were Remarks  \ncarried out at parish village wealth ranking was  \n\\_ level? s carried out  \nNo  \n6 0 Wealth ranking was not carried out", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, [{"headings_0": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}]], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. KATAKWI DLG No 4 0 Wealth ranking was not carried Abwokodia\n3. KATAKWI DLG Aliakamer No\n4. KATAKWI DLG  \nNo Amusia\n5. KATAKWI DLG Atorom Obongut No Ward\n6. KATAKWI DLG  \nNo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "out  \n6 0  \nWealth ranking was not carried out  \n6 0 Wealth ranking was not carried out  \n3 0  \nWealth ranking was not carried out  \n4 0 Wealth ranking was not carried Central Ward out Fi KATAKWI DLG  \nOdoot", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI DLG  \nOkokoma\n9. KATAKWI DLG  \nToroma\n10. KATAKWI DLG", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No  \n7 0 Wealth ranking was not carried out  \nNo  \n6 0 Wealth ranking was not carried \nNo  \n5 0 Wealth ranking was not carried \nNo  \n4 0 Wealth ranking was not carried Western Ward out \n93 \nAppendix 24:  \nUtilization of PDM administrative and coordination funds \nDocument Transaction Description PAYEE Number Date \nN N  \nunaccounted for fund \nDIN|NI w \nNS  \n\u00a9  \nMALINGA MOSES 817210 29 PDM-17 26-Jun-23 Being i Facilitation for PDM Operational i Funds MALINGA MOSES 817210 36 PDM-20 26-Jun-23 Being i Facilitation for PDM Operational i Funds ACHEN LILLIAN  \nPDM-20 26-Jun-23 Being Facilitation for PDM Operational Funds ACHEN LILLIAN \nAB uo B \n1027374 IKAA STEPHEN 1027374  \nBY] oO] PDM-25 26-Jun-23 Being Facilitation for PDM Operational Funds IKAA STEPHEN 1027374 \nunaccounted for Funds \nunaccounted for funds 149,036 unaccounted for funds 394, 94,364 unaccounted for funds 170,972 unaccounted for funds", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, [{"headings_0": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}]], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. KATAKWI Amusia Amusia Amusia Pdm lemu Simon Peter (Poultry) es September 1M each Yes No Village DLG Sacco Limited Emong Pancras (Piggery) 2023  \nmeeting minute was \\| not availed\n5. KATAKWI Atorom Atorom Obongut Ward Akwi Angella (Poultry) Yes September 1M each Yes No Village DLG Obongut Toroma Town Council Esokodo Isaac (Sheep rearing) 2023  \nmeeting Ward Pdm Sacco Limited  \nAugust 2023  \nminute was Ta not availed\n6. KATAKWI Central Ward Central Ward Usuk Ikwangat Deborah Norah (Sheep Yes  \nSeptember 1M each Yes No Village DLG Town Council Pdm rearing) 2023 meeting Sacco Limited Aguma Joyce (Sheep rearing)  \nminute was", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "beep a \nnot availed ne KATAKWI Odoot Odoot Palam Pdm Oburo Julius (Sheep rearing) Yes July 2023 1M each Yes No \nVillage \nDLG Sacco Limited Amuron Janet (Poultry)  \nmeeting minute was N not availed", "metadata": {"headings": [{"headings_0": {"content": "beep a", "page": 102, "level": 3}}, [{"headings_0": {"content": "beep a", "page": 102, "level": 3}}], [{"headings_0": {"content": "Village", "page": 102, "level": 3}}], [{"headings_0": {"content": "Village", "page": 102, "level": 3}}]], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8. KATAKWI Okokoma Okokoma Akoboi Pdm Akellot Margret (Cassava growing) Yes October 1M each Yes No", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Village \nDLG Sacco Limited 2023 meeting \n98 \nIkauwat Alice Jeniffer (Groundnuts September  \nminute was growing) 2023 not availed KATAKWI Toroma Toroma Toroma Pdm Odongo Francis (Sheep rearing) October \nVillage \nDLG Sacco Limited Ikuwe Stella Rose (Sheep rearing) 2023  \nmeeting August 2023  \nminute was not availed KATAKWI Western Western Ward Katakwi Adengo Florence (Sheep rearing)  \nSeptember 1M each Yes No Village DLG Ward Town Council Pdm Otim Julius (Piggery) 2023 \nmeeting \nSacco Limited  \nminute was not availed \n99 \nAppendix 27:  \nFailure to obtain an insurance policy \nSN. Vote Parish Name of SACCO \\| Name of PRF beneficiary Name Name \nLoan  \nIf the loan is for a farming Remark Amount  \noperation, did the borrower obtain  \nan agriculture insurance policy  \nunder the Uganda Agriculture  \nInsurance Scheme (UAIS)? \\_", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, [{"headings_0": {"content": "Village", "page": 102, "level": 3}}], [{"headings_0": {"content": "Village", "page": 102, "level": 3}}], [{"headings_0": {"content": "Village", "page": 102, "level": 3}}], [{"headings_0": {"content": "Village", "page": 103, "level": 1}}], [{"headings_0": {"content": "Village", "page": 103, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}]], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. KATAKWI Abela Abela Getom Pdm Sacco Okure Micheal (Sheep rearing) 989,000 No  \nAn agriculture  \nDLG Limited Alayo Janet (Piggery) each  \ninsurance policy was Abwokodiz \\_ not obtained. 2, KATAKWI Abwokodia Usuk Pdm Okiro Emmanuel (Cassava growing) 989,000 No  \nAn agriculture  \nDLG Sacco Limited Opel John Francis (Groundnuts each  \ninsurance policy was rowing) not obtained.\n2. KATAKWI Aliakamer Aliakamer Katakwi Pdm Areikin Nathan (rice growing) 989,000 No  \nAn agriculture  \nDLG Sacco Limited Abwate Mary (Goat rearing) each  \ninsurance policy was", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "K ige \nnot obtained.  \n4, KATAKWI Amusia Amusia Amusia Pdm Alemu Simon Peter (Poultry) 989,000 No  \nAn agriculture  \nDLG Sacco Limited Emong Pancras (Piggery) each  \ninsurance policy was not obtained.  \n5, KATAKWI Atorom Atorom Obongut Ward Akwi Angella (Poultry) 989,000 No  \nAn agriculture  \n\\_ DLG Obongut Toroma Town Council Esokodo Isaac (Sheep rearing) each  \ninsurance policy was Ward Pdm Sacco Limited  \nnot obtained.", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}]], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6. KATAKWI Central Central Ward Usuk Town Ikwangat Deborah Norah (Sheep 989,000 No  \nAn agriculture  \nDLG Ward Council Pdm Sacco rearing)  \neach  \ninsurance policy was \u2014 Limited Aguma Joyce (Sheep rearing)  \nnot obtained.\n7. KATAKWI Odoot Odoot Palam Pdm Sacco Oburo Julius (Sheep rearing) 970,000 No  \nAn agriculture  \nDLG Limited Amuron Janet (Poultry) each  \ninsurance policy was not obtained.\n8. KATAKWI Okokoma Okokoma Akoboi Pdm Akellot Margret (Cassava growing) 989,000 No  \nAn agriculture  \nDLG Sacco Limited Ikauwat Alice Jeniffer (Groundnuts each  \ninsurance policy was growing) not obtained. 9; KATAKWI Toroma Toroma Toroma Pdm Odongo Francis (Sheep rearing) 989,000 No  \nAn agriculture  \nDLG Sacco Limited Ikuwe Stella Rose (Sheep rearing) each  \ninsurance policy was not obtained.\n9. KATAKWI Western Western Ward Katakwi Adengo Florence (Sheep rearing) 989,000 No  \nAn agriculture  \nDLG Ward Town Council Pdm Sacco Otim Julius (Piggery) each  \ninsurance policy was i jt Limited  \nnot obtained.", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100 \nAppendix 28:  \nDelayed/Low disbursement of Parish Revolving Fund (PRF) \nSN Vote Name Parish Name PDM SACCO Name", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}], [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}]], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAKWI Abela Abela Getom Pdm Sacco Limited DLG\n2. KATAKWI Abwokodia Abwokodia Usuk Pdm Sacco Limited DLG\n3. KATAKWI Aliakamer Aliakamer Katakwi Pdm Sacco Limited DLG\n4. KATAKWI Amusia Amusia Amusia Pdm Sacco Limited DLG\n5. KATAKWI Atorom Obongut Atorom Obongut Ward Toroma Town DLG Ward Council Pdm Sacco Limited\n6. KATAKWI Central Ward Central Ward Usuk Town Council Pdm DLG Sacco Limited\n7. KATAKWI Odoot Odoot Palam Pdm Sacco Limited DLG\n8. KATAKWI Okokoma Okokoma Akoboi Pdm Sacco Limited DLG\n9. KATAKWI Toroma Toroma Toroma Pdm Sacco Limited DLG\n10. KATAKWI Western Ward Western Ward Katakwi Town Council DLG  \nPdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nTotal PRF received Total  \n%age Remarks (2021/2022 & Disbursements disbursed \n2022/2023) \n(Loans) \n(C) = (B/A)  \n107,766,696  \n95,000,000 88% Delayed/Low disbursement of PRF \n107,766,696 98,000,000 \n107,766,696 105,000,000 \nDelayed/Low disbursement of PRF Delayed/Low disbursement of PRF \n107,766,696  \n43,000,000 40% Delayed/Low disbursement of PRF \n107,766,696  \n80,000,000 74% Delayed/Low disbursement of PRF \n107,766,696  \n87,000,000 81% Delayed/Low disbursement of PRF \n107,766,696 \n48,000,000 \\| 45% Delayed/Low disbursement of PRF 107,766,696  \n32,000,000 30% Delayed/Low disbursement of PRF \n107,766,696  \n55,000,000 51% Delayed/Low disbursement of PRF \n107,766,696  \n107,000,000 99% Delayed/Low disbursement of PRF \n1,077,666,960  \n750,000,000 \n101 \nAppendix 29:  \nIrregularities in PRF loan disbursements \nS Vote Parish Name of SACCO  \nName of PRF beneficiary N. Name Name \n", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}], [{"headings_0": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}]], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAKWI  \nOkure Micheal (Sheep rearing) DLG  \nAbela Getom Pdm Sacco Alayo Janet (Piggery)  \nAbela  \nLimited\n2. KATAKWI  \nOkiro Emmanuel (Cassava DLG  \ngrowing)  \nOpel John Francis (Groundnuts Abwokodia Usuk Pdm Sacco growing)  \nL  \nAbwokodia Limited\n3. KATAKWI  \nAreikin Nathan (rice growing) DLG  \nAliskarmar Kavala Pdm Abwate Mary (Goat rearing) Aliakamer Sacco Limited\n4. KATAKWI  \nAlemu Simon Peter (Poultry) DLG", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Emong Pancras (Piggery) Amusia Amusia Pdm Sacco  \nAmusia  \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. KATAKWI  \nAkwi Angella (Poultry)  \naoe  \nAtorom Atorom Obongut Ward  \nObongut Toroma Town Council Pdm Esokodo Isaac (Sheep rearing) Ward Sacco Limited\n6. KATAKWI  \nIkwangat Deborah Norah DLG (Sheep rearing) Aguma Joyce (Sheep rearing) Central Ward Usuk Town  \nCentral Ward Council Pdm Sacco Limited\n7. KATAKWI  \nOburo Julius (Sheep rearing) DLG  \nOdoot Palam Pdm Sacco Amuron Janet (Poultry) Odoot  \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "102 \nLoan Amount as per hea Amount as per Remark  \nSACCO records household evidence  \n\\| provided (Interview  \nnotes)  \n1,000,000 989,000 Under payment of PRF funds \\| 1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \\| 1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 970,000 Under payment of PRF funds \n970,000 Under payment of PRF funds \\| 1,000,000  \nme \n", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}]], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI  \nAkellot Margret (Cassava", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "DLG \ngrowing) \nOkokoma Akoboi Pdm Sacco Ikauwat Alice Jeniffer Okokoma Limited (Groundnuts growing)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}]], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. KATAKWI  \nOdongo Francis (Sheep rearing)", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nDLG \nTorema Torama Pdm Sacco Ikuwe Stella Rose (Sheep Toroma Limited rearing) \n10 KATAKWI  \nAdengo Florence (Sheep \nDLG  \nrearing) \nWestern Western Ward Katakwi Town Otim Julius (Piggery) \nWard  \nCouncil Pdm Sacco Limited \n103 \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000  \n989,000 Under payment of PRF funds \n20,000,000 19,761,000 \nAppendix 30:  \nH alted Disbursement of PRF Funds UGX.3,987,367,752 \nSN Vote Name Parish Name PDM SACCO Name Total PRF received Total Closing Bank  \nRemarks \n(2021/2022 & 2022/2023) Disbursements  \nBalance as at \n1, KATAKWI DLG Okocho Okocho Okulonyo Pdm Sacco \n", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}]], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. KATAKWI DLG Okuso Okuso Ngariam Pdm Sacco E  \n3; KATAKWI DLG Nyero Nyero Ngariam Pdm Sacco\n3. KATAKWI DLG Oedepus Oedepus Ngariam Pdm Sacco 5, KATAKWI DLG Akisim Akisim Ngariam Pdm Sacco\n4. KATAKWI DLG Adipala Adipala Ngariam Pdm Sacco\n5. KATAKWI DLG Bisina Bisina Ngariam Pdm Sacco\n6. KATAKWI DLG Apeleun Apeleun Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "g, KATAKWI DLG Osep Osep Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. KATAKWIDLG Olupe T/Board Olupe T/Board Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ara \n11 DLG Olupe Olupe Ngariam Pdm Sacco \n12 KATAKWI DLG Omukuny Omukuny Okulony Pdm Sacco 13 KATAKWI DLG Okuda Okuda Ongongoja Pdm Sacco 14 KATAKWI DLG Oburatum Oburatum Ongongoja Pdm Sacco 15 KATAKWI DLG Odungulu Odungulu Okore Pdm Sacco  \n16 KATAKWI DLG Aminit Aminit Okore Pdm Sacco  \n17 KATAKWI DLG Acuna Acuna Angodingod Pdm Sacco 18 KATAKWI DLG Okore Okore Okore Pdm Sacco  \n19 KATAKWI DLG Adungulu Adungulu Omodoi Pdm Sacco \n20 KATAKWI DLG Okwamomwar Okwamomwar Palam Pdm Sacco \n(Loans) \n30/9/2023 \n0 108,770,148 \n107,766,696  \nHalted disbursement of PRF \n107,766,696 \n0 108,770,148 = disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \nmT 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 Halted disbursement of PRF \\| \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \\| \n107,766,696  \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \\|  \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \\|  \n0 108,770,148 Halted disbursement of PRF \n104 \n21 KATAKWI DLG Ongongoja Ongongoja Ongongoja Pdm Sacco i 107,766,696 22 KATAKWI DLG Acanga Acanga Palam Pdm Sacco  \n107,766,696 23 KATAKWI DLG Aakum Aakum Guyaguya Pdm Sacco  \n107,766,696 24 KATAKWI DLG Omodoi Omodoi Omodoi Pdm Sacco \n107,766,696", "metadata": {"headings": [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, [{"headings_0": {"content": "ara", "page": 108, "level": 2}}], [{"headings_0": {"content": "ara", "page": 108, "level": 2}}], [{"headings_0": {"content": "ara", "page": 108, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}]], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- of contract to sole bidder\n- selection criteria of choosing the lowest priced technically responsive bid was not adhered to.", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "112 \nAppendix 39: \nInvoice Description Number \nFailure to withhold taxes \nwk23-055 Funds for repair and servicing of motor vehicle UG3177R. \nEFT / Payment Invoice Amount Distribution 6% WHT Check Date Amount Amount not Number  \nwithheld \n3777963 21-Feb-23 5,000,000 5,000,000 300,000 \nHTH-23- Being payment for construction of Staff House at Aliakamer HC III Cert 2 6417571 27-Jun-23 222 \nEDUC-23- Payment for the construction of Toroma seed secondary school certificate 1 5315398 17-May-23 99 \n(MoES/UGIFT/WRKS/21-22/00003) \nEDUC-23- Payment for the construction of 2 classroom block and store in Acanga p/s 5300720 17-May-23 94 \n75,199,827 75,199,827 4,511,990 273,942,450 273,942,450 16,436,547 38,247,300 38,247,300 2,294,838 \nEDUC-23- Being funds for renovation of 4 class Room Block at Orimai-Kapujan. 25  \nEDUC-23- Construction of Toroma seed sec school certificate 3  \n192 \nEDUC-23- Construction of Toroma seed secondary school certificate 2 184  \nEDUC-23- Construction of Toroma seed secondary school certificate 2 184 \n2599617 09-Dec-22 67,113,603 67,113,603 4,026,816 6417625 27-Jun-23 106,461,000 106,461,000 6,387,660 \n6417625 27-Jun-23 536,057,550 460,980,372 27,658,822 6417625 27-Jun-23 536,057,550 75,077,178 4,504,631 \nADMIN23- Payment for retention for the construction of council chambers phase viii 5313674 17-May-23 275 certificate 2 \n113 \n9,347,254 560,835 \n66,682,139", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}]], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Est 8 Aero iti", "nn", "ODIMON - 1", "weenie enctetaeensesuesnicemeceseneier enn", "Bas\u0131s CON OPIN - 1", "gs eae sa rege cree ec ee eeepc eee", "Fy PUTT YS Sg ee ae - 1", "  1.0 Implementation of the Approved BUGet ::::ccssececssseessssueenseusesceusueneususseaueeeeseees - 1", "  2.0 Management of the Government Salary Payroll usunsesueennnnsennnnonennnnnnnnnnannnnnnnnennn anne - 9", "Aen TAIN crassa sre ai rE le - 12", "  3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) - 12", " ::+5", "Other Information se een ae nnnnueuahum - 49", "Management\u2019s Responsibility for the Financial StateMent ccccccsseccesseeeseeeeeeaeessseees - 49", "Auditor\u2019s Responsibility for the Audit of Financial StateMents cccccssssececsseeessseresseeeeees - 49", "Other Reporting Responsibilities - 50", "ne een an nennen", "Report on the Audit of Compliance with Legislation - 50", " uss22s222200000n00nnonnnnnn nn onen nennen", "ADDENIEES nn - 70"], "page": 3}]}