{"paragraphs": [{"content": "2023. These were captured as new records in my determination of the updates of the District wage bill. payroll going forward. A follow-up The summary of the validation exercise is shown in the table below;  \nof the affected staff should immediately Details  \nNo. of Annual base be made by Individ (UGX) management to uals  \nhave them access Number of staff as per the payroll (June 1,636  \n17,304,669,528 the payroll. 2023)  \nValidated as follows;  \nTotal number of staff verified 1,239 12,941,883,072  \n(complete/fully verified) (A)", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}], "page": 13, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6. Construction 82,574,180 of a 2  \nClassroom  \nblock at St.  \nLuke Kiryolo  \np/s", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}], "page": 28, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "retention fee.  \nThe toilet is existing Not commissioned Completed in time delays service not commissioned delivery  \n,  \nnot in use \nt \nNo. Project Total Pictorial evidence Summary of Audit conclusion details expenditure findings (Existence, (UGX) (Existence, Timeliness, Timeliness,  \nQuality,  \nQuality, Quantity, Quantity, Cost Cost and and \n", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}]], "page": 28, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}], "page": 29, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer ce  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer \n(DCDO). \ne The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe  \nthat 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; \nSN Observations Recommendation Structure  \nParish  \nI reviewed the operations of the PDC in the 10 The \nAccounting \nDevelopment sampled PDM SACCOS, and noted the following; Officer  \nshould Committees \\|e Out of the 10 sampled PDCs, 3 did not ensure that PDCS \n(PDC) \nprepare parish priorities and action plans carry out their for the FY 2022/2023.  \nfunctions inline the e None of the PDCs prepared parish 5-year PDM guidelines and \nplan \nensure that the e Funding received of UGX.750,000 per PDC PDCs receive funds SACCO was inadequate to facilitate the as guided. activities of the PDCs. However out of the  \n10 sampled PDCS, two PDCs received  \nUGX.500,000 instead of UGX.750,000  \nprovided in the guidelines. \nThe Accounting Officer explained that during the transfer of funds, there was a system error on the two wards and we are yet to transfer to these two wards. \n", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}], [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}], [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}], [{"headings_0": {"content": "plan", "page": 38, "level": 2}}], [{"headings_0": {"content": "plan", "page": 38, "level": 2}}], [{"headings_0": {"content": "plan", "page": 38, "level": 2}}], [{"headings_0": {"content": "plan", "page": 38, "level": 2}}]], "page": 37, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. General  \ne All SACCOs held a general meeting and all  \nThe Accounting Meetings by SACCOs held their first general meeting in Officer should PDM SACCOs more than 1 month after their registration.  \nsensitize SACCO leaders to ensure The Accounting Officer explained that this was AGMs are timely due changing of guidelines.  \nheld and all SACCO members  \nare trained as per the", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the e  \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, [{"headings_0": {"content": "financing", "page": 40, "level": 2}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}]], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Insurance \u00b0 20 PRF beneficiaries out sampled 20 who carried out The", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting \nPolicy for farming enterprises in 10 PDM SACCOs did not obtain Officer  \nshould Farming agricultural insurance policies from UAIS.  \nengage the relevant \nEnterprises", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}], "table_of_contents": []}