{"paragraphs": [{"content": "1. \\_ Wage expenditure 18,120,396,341 18,120,396,341 51", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish Development 105,230,144 18,225,626,485 51", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Model \n.", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 6, "level": 3}}, [{"headings_0": {"content": "Model", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. Focus area-Education 873,840,005 19,099,466,490 53 \\_ grant - Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 6, "level": 3}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54 \nprojects \\_\\_ nn nn een neinenen", "metadata": {"headings": [{"headings_0": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}, [{"headings_0": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5. Transitional 318,015,389 19,786,560,259 55 development grant -  \n\u201a  \nHealth Adhoc \\_\n6. Transitional 675,090,249 20,461,650,508 57 development grant -", "metadata": {"headings": [{"headings_0": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Works Adhoc \nnn", "metadata": {"headings": [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7. UGIFT (Infrastructure) \\_\\_\\_\\_6,050,444,559 \\_26,512,095,067. 74 \u201a8. Water development \\| 939,692,012 27,451,787,079 77 \\|  \n\\| \\| grant (Piped water, \\|", "metadata": {"headings": [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. UGIFT Construction of The kitchen at the Education services to the", "metadata": {"headings": [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| completed mi but \nthey \\| utilize OPD and maternity \u2014 \\| \nyet in \nward and staff house and \\| were not use.  \n\\|  \n\\|  \nI Po \\_\\|placentapit. \n\\| I  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}], [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}], [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}], [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Construction of Delayed completion, Expected health service \\| Nyamarunda HC the project", "metadata": {"headings": [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "delivery has been delayed \\| was  \n\\|  \nplanned to be due to failure to complete \\| I  \n\\|  \n\\|  \n\\| completed by March the project within the \\| \\|  \n\\| 14, 2023 but was still original contract duration. \\| \\| incomplete the \\| on  \n\\|  \ndate of inspection. \\| The contract has \\| since been extended  \n\\| \\| twice up to October  \n30, 2023. \nThe Accounting Officer explained that  \no Nyamarunda Health Centre III was expected to be handed to the District by 31\\* December 2023 and it would be commissioned in January 2024.  \no Phase 1 Kasimbi Health Centre III was completed and is expected to be commissioned by 20\" December 2023. \nRecommendation \nThe Accounting Officer should ensure that completed structures are put to use by the \nbeneficiaries. \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nThe District had a wage budget of UGX.15,639,625,129, out of which UGX.14,613,897,421 was utilised for the period under review. Below is a summary of \nOut of the total warrants, UGX.14,613,897,421 was utilized by the DLG resulting in un-utilized warrants of UGX.908,307,136 representing utilization of 94%% as summarized in the table below and detailed in Appendix 7 \nApproved Supple Revised Warran Payment Unspent Budget mentar Budget ts UGX. sUGX.Bn Balance UGX. Bn y UGX. UGX. Bn  \nUGX. Bn Bn  \nBn \n13.209 2.43 15.64 15.52 14.61 0.90 \n2,2 Validation of employees on the entity payroll  \nThe District had 1,056 employees on the IPPS payroll of which The \nAccounting", "metadata": {"headings": [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}]], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Staff in post-refer to.  \n2023/24 in line with headcount  \n\\| the results of the Fully verified 765 9,748,255,677  \nPartially verified 12 183,637,020", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. essen see 2 Piped Water Construction of piped water \\| 2  \n2  \n\\|  \n\\| \\| Sub-Grant  \nscheme at Imara and Kitutu", "metadata": {"headings": [{"headings_0": {"content": "Component)", "page": 18, "level": 8}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. Construction of Kitutu Water Supply system, 496,900,314  \n15/09/2022 pump station, civil works, transmission  \nMains, distribution mains, water reservoir  \nae\n2. Drilling 6 boreholes  \n153,748,849 15/09/2022 \u2014 - \\_\n3. Extension of piped water supply from Imara 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n15/09/2022 \n\\_\\_ to Kikedi . . ch Total \n750,649,163 \nb) A review of contract documents of procurements revealed that three (3) projects contracts were awarded after 31\u00b0 October 2022, as shown in the table below; \na Ke = teeters Contracts \nAward", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "15/09/2022", "page": 20, "level": 1}}], [{"headings_0": {"content": "15/09/2022", "page": 20, "level": 1}}], [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}], [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}], [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}], [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kitutu Water Supply system, 496,900,314 02/02/2023", "metadata": {"headings": [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \npump station, civil works, transmission mains, \ni \ndistribution mains, water reservoir \\| \\_\\_\\_.  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}], [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}], [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}]], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Drilling 6 boreholes  \n153,748,849 13/04/2023\n3. Extension of piped water supply", "metadata": {"headings": [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "from Imarato \\_ \n100,000,000 23/11/2022 \nKikedi  \nPo Total \n153,860,392 \nDelayed procurement affects timely implementation of planned activities. \nThe Accounting Officer explained that delays in the release of development grants \nI reviewed the district asset register and noted that equipment procured under Drilling Boreholes were not recorded. Details are of projects where equipment were bought are the table below; \n[sn \\_\\| Activity inspected  \nT \\| Construction Zr piped water \nTotal \nexpenditure(UGX) \nof \nKitutu er \\_\\| 496,900,314 \\| \\| \n3 I Extension of Piped wateratImarakked \\| \nnn - \n100, 000 \u201a000 \\| 2  \n\"es of a at 30,000,000 \nborehole \nKibogo Parish- Nyamarrunda .  \n\\| \n14 7 Drilling \n\\| of a \nborehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 | \n6 borehole at 4,500, \u201a000 \nTE \u201aRehabilitation ofa  \nNyaburungi- Kayaja sc = =: \n|Total \ntt  \ntst\u2014\u2018is\u2014SSSS - \\| \n661,400,314 | \nAs a result, the water assets may not be easily traced thus creating an opportunity for \nmisappropriation. \nRecommendation \nThe Accounting Officer should ensure that the Head of Finance records these water assets in the fixed assets register. \n4.1.6 Review of the Implementation of the Grant activities  \n4.1.6.1 Approval of the project designs  \nGuideline 4.1.7 of the Grant Guidelines (2022/2023) requires that all piped water supply systems being constructed in the District must have approved engineering designs from the Ministry of Water and Environment. \nI reviewed project files and noted that two (2) projects did not have their designs approved by the Ministry of Water and Environment. Details are in the table below; \n[Sn | Project \n=f Amount(UGX) | Construction \nof \nKitutu Water Supply \u2018system, 1 \\| \nPump \u2018station, ee civil  \n\\| 496,900,314 \\| works, transmission mains, distribution mains, water reservoir \\| \n| _ 100, \n\\| 2 Extension of piped water supply from Imara to Kikedi \n| 000,000 | \n\\_  \nrkof\u00e4l. OG, 900,: 314 \n\\| ee  \nN;  \natl  \nER \nUnapproved designs may affect the standard of water works and its effectiveness in optimizing water production. \nThe Accounting Officer explained that this was an oversight. \nI noted that the ongoing UGFIT project of the construction of Kisalizi Parents Secondary School was not provided with a water source that was accessible by the local community. Details are in the table below; \nS/N UGIFT Project Water \nCommunity (name) Audit Conclusion source place and accessibility to  \nand status water s status", "metadata": {"headings": [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}, [{"headings_0": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}], [{"headings_0": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}], [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}], [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}], [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}], [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}], [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}], [{"headings_0": {"content": "Total", "page": 21, "level": 2}}], [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}], [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}], [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}], [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}], [{"headings_0": {"content": "nn -", "page": 21, "level": 4}}], [{"headings_0": {"content": "nn -", "page": 21, "level": 4}}], [{"headings_0": {"content": "borehole", "page": 21, "level": 1}}], [{"headings_0": {"content": "borehole", "page": 21, "level": 1}}], [{"headings_0": {"content": "14 7 Drilling", "page": 21, "level": 4}}], [{"headings_0": {"content": "14 7 Drilling", "page": 21, "level": 4}}], [{"headings_0": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "|Total", "page": 21, "level": 4}}], [{"headings_0": {"content": "|Total", "page": 21, "level": 4}}], [{"headings_0": {"content": "661,400,314 |", "page": 21, "level": 5}}], [{"headings_0": {"content": "661,400,314 |", "page": 21, "level": 5}}], [{"headings_0": {"content": "misappropriation.", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "[Sn | Project", "page": 21, "level": 3}}], [{"headings_0": {"content": "=f Amount(UGX) | Construction", "page": 21, "level": 3}}], [{"headings_0": {"content": "of", "page": 21, "level": 3}}], [{"headings_0": {"content": "of", "page": 21, "level": 3}}], [{"headings_0": {"content": "of", "page": 21, "level": 3}}], [{"headings_0": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}]], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kisalizi Parents Non-existent Kyebando Sub county Water source not in Secondary School place", "metadata": {"headings": [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, the UGIFT project has water constraints and the surrounding communities are not benefitting from water sources that were supposed to accompany the projects. \nThe Accounting Officer explained that Ministry of Water and Environment was undertaking a feasibility study where Kisalizi is to be among the beneficiaries from the water system under design. \nRecommendation \nThe Accounting Officer to make budget provisions to have this water source constructed at the school to enable the community around the school access safe and clean water. \n4.1.7 Monitoring  \n4.1.7.1 Preparation and submission of quarterly reports  \nGuideline 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 10% January, Quarter 3: 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. \\| HC \\_\\| Delayed of", "metadata": {"headings": [{"headings_0": {"content": "| u |", "page": 27, "level": 1}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2. \\- 22; \\| \\| tests", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 37, "level": 4}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "not \\| \\| Material done \\|\\_\\_\\| Kitooga road (9KM \\| \nnot | \n3 Bukonda- -Buhango- Rwenga road (6KM) \\| 18,777,175 \\| Material tests done \\| \\| 4 Kirabibanga- Byalemera-Kigaaza- 20,332,000 tests not \n\\| Material done \\| \\| \\| \n\\| \nBwamiramira\\_(3.5km) \\| \\| j \u2014 \nThere is a risk that sub-standard road materials were used thus putting the road at the risk of having a short lifespan. \nRecommendation \nThe Accounting Officer should ensure that tests of all materials used in the road construction is undertaken as required by the guidelines. \n4.6.2.4.3 Delayed completion of projects  \nGuideline 2.4 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 specifies implementation timelines as shown in the table below; \n\\| [Deadline \\| \u2014 \n_SN | Description \n= Submission of work plans \nand procurement plans\u201c \n15% \nMarch, March,  \n2022 \\| 2. \\| Submission of detailed designs and BoQs and standard contract \\| 15\u00ae June, 2022 \n23 \\ TermmensenahE documents of Procurement \n| 1stJuly, 2022 \nae | \n\\| 4. \\| Commencement of works  \n15 Oct, 2022 \n31% \n\\_", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 37, "level": 4}}, [{"headings_0": {"content": "not |", "page": 37, "level": 1}}], [{"headings_0": {"content": "not |", "page": 37, "level": 1}}], [{"headings_0": {"content": "not |", "page": 37, "level": 1}}], [{"headings_0": {"content": "not |", "page": 37, "level": 1}}], [{"headings_0": {"content": "not |", "page": 37, "level": 1}}], [{"headings_0": {"content": "not |", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "_SN | Description", "page": 37, "level": 3}}], [{"headings_0": {"content": "_SN | Description", "page": 37, "level": 3}}], [{"headings_0": {"content": "_SN | Description", "page": 37, "level": 3}}], [{"headings_0": {"content": "15%", "page": 37, "level": 3}}], [{"headings_0": {"content": "15%", "page": 37, "level": 3}}], [{"headings_0": {"content": "23 \\ TermmensenahE documents of Procurement", "page": 37, "level": 2}}], [{"headings_0": {"content": "| 1stJuly, 2022", "page": 37, "level": 4}}], [{"headings_0": {"content": "ae |", "page": 37, "level": 2}}], [{"headings_0": {"content": "ae |", "page": 37, "level": 2}}], [{"headings_0": {"content": "31%", "page": 37, "level": 2}}], [{"headings_0": {"content": "31%", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. \\| Conclusion of works", "metadata": {"headings": [{"headings_0": {"content": "31%", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Auditor's Responsibility for the Audit of Financial Statements  \nMy 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 ISSAIs 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.", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}], "page": 39, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e 10 sampled PDM SACCOs had a PDM member registers for 120 enterprise groups  \n\u00b0 UGX. 5.7 Billion was transferred to 57 SACCOs after signed PRF financing agreements  \ne SACCO bank account numbers provided were captured in the signed PRF Financing Agreement of the respective PDM SACCOs  \n\u00b0 All 57 SACCOs were inclusive in the attestation form submitted to the Secretariate  \n20 beneficiaries in 10 Parishes who accessed loans before 5th June 2023 were e  \nselected through the PDMIS.  \n20 beneficiaries in 10 Parishes who accessed loans after 5th June 2023, were \u00b0  \nvetted by a village meeting convened by the enterprise groups as detailed in the table below.  \ne 20 beneficiaries in 10 parishes accessed loans from enterprise groups where they were members.  \n\u00b0 20 beneficiaries received UGX.20,000,000 as indicated in the SACCO records. e 20 beneficiaries in 10 PDM SACCOs had received PRF once. \n5.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n5.2.1 Planning and Budget Performance  \nI reviewed the District approved work plan and budget for PDM activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}], [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,2.1.1  \nDelayed release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO.  \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, there\u2019s none of the 57 PDM SACCOs that received all their PRF in the last quarter of the year. \nRecommendation \nThe Accounting Officer was commended for ensuring that no PDM SACCO receives all its PRF in the last quarter of the year. \n5.2.1.2  \nDisbursement of Parish Revolving Fund (PRF) to the Households Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed  \nfrom the \nRecommendation \nThe Accounting Officer should investigate further why funds disbursements are low so that solutions can be provided. \n5.2.2 Review of Governance Structures  \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that;", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}]], "page": 42, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. o The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \no APDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \no The Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans.  \noe The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems.  \n\u00a9 The Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \no Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \na nn  \n\\| SN \\| Governance \\| Observations  \n\\_jstructure \\| \\| \n\\| \n\\| 0000", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Parish Development Did not prepare parish priorities and The Accounting \\| Committees", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "action for the FY 2022/2023. Officer did not \\| \nfunds to support \\| PDM activities. \n3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin \nSub Committees  \nconstitute the Loan, Production, Officer explained Marketing, Business Development that it was very services, Finance and investment difficult  \nto \nsub Committees. Details are in operationalize the Appendix 23  \nCommittees and the \nsub Committees \nwithout being funded. \ne Failure to prepare parish priorities and action plans, implementation of PDM activities will be negatively affected since it will not be guided by appropriate plans and priorities.  \ne Failure to fill in expression of interest forms by propective board members affects transparency of the selection process.  \noe Failure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nRecommendation \nThe Accounting Officer should;  \n\u00b0 ensure that PDCs are sensitized on their role of preparing priorities and action \nplans. \ne Ensure the PDM Boards operationalise utilization of expression of interest forms by candidates interest in being elected to the board.  \noe ensure the PDM Boards institute and operationalise sub-committees. \n5.2.3 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}], [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}], [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}], [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}]], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions money lenders act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e A 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. \nI  \nmade the following \nobservations; \n'SN Nature of Observations  \n\\|  \n\\| \\| \nLack of licenses leads to challenges in enforcement of recovery of PRF from beneficiaries of unlicensed PDM SACCOs. \nRecommendation \nThe Accounting Officer should immediately follow up the licensing process with micro finance support centre after expiry of the probationary period.", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}], [{"headings_0": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.2.4 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 Inclusion, 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;  \no The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LCi chairpersons.  \no 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 For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nT  \n.  \n\\| SN \\| Activity \\| Observations  \n\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Wealth Ranking of \u00b010 sampled parishes did not carry out \\| The Accounting \\| Households", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\| wealth ranking during identification of Officer explained \\|  \n\\| \\|  \nsubsistence households. Details are in \\| that the guidance \\| \\| \nAppendix 25 \n\\| given from PDM \\| \\| Secretariat was \\| too scientific and  \n\\|  \n\\| \\| was \nits criteria too \\| \\| limiting. \nHe added that \\|  \n\\| there was failure of the PDMIS to \\| \\| \n\\|  \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for 20 PRF beneficiaries out 20 who carried The Accounting \\| Farming Enterprises out farming enterprises in 10 sampled Officer explained PDM SACCOs did not obtain agricultural \\| that there was no insurance policies from UAIS. Details are formal  \nin Appendix 28 communication and guiding policy on the rates and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 46, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 28,476,913 \\| 28,038,137 438,776", "metadata": {"headings": [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- RST MB \\_  \nnn  \n= ul Cross cutting activities and", "metadata": {"headings": [{"headings_0": {"content": "4,511,662", "page": 66, "level": 2}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "14. site visit Minutes  \n\\_ Audit remarks Absence of  \nroject name Amount", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Vehicle \\|  \nNAADS  \nProd-64 620,000 \u00a9 Payt for Repair of", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- of vehicle ineligible activities CONTRACTORS U SMC \\_ maintenance  \nUBE", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| LTD \nProd-212 \n14/06/2023 \u00a9 NEW ERA \n656Q under production", "metadata": {"headings": [{"headings_0": {"content": "| LTD", "page": 80, "level": 1}}, [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}], [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}], [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- department  \nPayment for the repair and 5852516 85,000 expenditure on \\| \\_ CONTRACTORS U SMC maintenance of vehicle UBE", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ineligible activities \\_  \n\\| LTD \n656Q under production \ndepartment \nProd-212 14/06/2023 NEW ERA Payment for the repair 9852516 \n\u201a and 43,200 expenditure on CONTRACTORS U SMC maintenance of vehicle UBE \nineligible activities \u0131 \nLTD 656Q under production \ndepartment \n76 \nProd-212 14/06/2023 NEW ERA \\| Payment for the repair and \\| \\|  \n5852516 42,840 expenditure on \n| | \n\\| \n\\|  \nCONTRACTORS U SMC \\| maintenance of vehicle UBE \n\\|  \n\\| ineligible activities \\| LTD 656Q under production \\| \\| \\| of \\_\\| department \\| OEE \\|", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}], [{"headings_0": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\| \\| \\_  \noo  \n\\| Prod-212  \n14/06/2023 NEW ERA", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "28. (U) LTD Payment for Fuel supplied to Kitoma- 4683871 30/03/2023", "metadata": {"headings": [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nWorks- \\_ KWEROSEV CO \\|  \nBl \\| Kiryabicooli-Rusandara- Mitujju Road \n82 \n9,799,000 \n263311 Transitional \n.  \nDevelopment Grant \nKIRABIRA FRANCIS \\| Payment for the supply and delivery of Culverts 4683542  \n30,080,000 263311 \\| Transitional \n874727 and materials along Kyakazihire-Kicwamba- \n| Development Grant \n\\| \n\\| \nMuziizi road ot a \\| us \\| ase \\| \\_ \ni \nPREMIUM SUPPLIES Payment of Fuel for rehabilitation of 4688731 \n9,724,000 263311 Transitional  \ni \nAND LOGISTICS LTD Kiribanga- Kigaaza- Kibombo \\|", "metadata": {"headings": [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}], [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}], [{"headings_0": {"content": "9,799,000", "page": 86, "level": 1}}], [{"headings_0": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Development Grant", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Youth \\_ \\|  \nDid not prepare parish priorities and action \\|", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- \\| OVS VOW) DIA aTVvan\u0131 TI", "metadata": {"headings": [{"headings_0": {"content": "ln TEN", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. Kibaale DLG Kahyooro", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kibaale DLG Kibingo", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kibaale DLG Kiribanga", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kahyoro Bwamiramira PDM \\_ Coffee, Vegetables, poulty, piggery, \n100,000,000 \nSACCO LTD \n' beans maize, Bananas \n\\| Kibingo Bwamiramira PDM \\_ Coffee, poulty, maizee, vegetables and \n100,000,000 \nSACCO LTD \n\\_ bananas \nKiribanga Bwamiramira PDM \\| Piggery, Banana, Cassave, poultry and \n100,000,000 \nr SACCO LTD coffee  \n. \nKibaale DLG \nKabasekende \\| Kabasekende Kabasekende  \n' Poultry, coffee, maize and piggery \n100,000,000 \n\\| \n\\| PDM SACCO LTD \\|", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}], [{"headings_0": {"content": "SACCO LTD", "page": 106, "level": 2}}], [{"headings_0": {"content": "SACCO LTD", "page": 106, "level": 2}}], [{"headings_0": {"content": "SACCO LTD", "page": 106, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kibaale DLG Nyamugura Nyamugura", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nKabasekende PSM \\| Coffee, Onions, piggery, maize and \n100,000,000 \n\\| \nSACCOLTD \n\u201apoulty \na DLG \ni \\| Kibaale \nI Kabaleega __ \nKabalega Kibaale PDM SACCO \u201a Poulty, Vegetables, coffee, piggery \n100,000,000 \n| | LTD \n", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}], [{"headings_0": {"content": "SACCOLTD", "page": 106, "level": 1}}], [{"headings_0": {"content": "\u201apoulty", "page": 106, "level": 1}}], [{"headings_0": {"content": "\u201apoulty", "page": 106, "level": 1}}], [{"headings_0": {"content": "\u201apoulty", "page": 106, "level": 1}}], [{"headings_0": {"content": "I Kabaleega __", "page": 106, "level": 3}}], [{"headings_0": {"content": "I Kabaleega __", "page": 106, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}], [{"headings_0": {"content": "| | LTD", "page": 106, "level": 2}}], [{"headings_0": {"content": "| | LTD", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Kibaale DLG Masaaza Masaaza Kibaale PDM SACCO Poulty, Piggery, Coffee", "metadata": {"headings": [{"headings_0": {"content": "| | LTD", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000 \nLTD \n", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8. Kibaale DLG Ruguuza \\| Ruguuza SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}], "table_of_contents": []}