{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nORIGINAL Copy \nOFFICE OF THE AUDITOR GENERAL UGANDA  \n, \nDECEMBER, 2023 \nTable of Contents  \nTOD Or i EEE ii \nBreanne", "metadata": {"headings": [[{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Breanne", "page": 2, "level": 2}}]], "page": 1, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee  \n1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE  \n1 \u201eennnrnn 2.0 Managerient. of The Government Salary Payrcl  \n8 nenne ET I TEE 11 3.0  \nChange in Accounting Treatment for Non-current Assets... 11 AD Paryablas\u0131 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE >  \n12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.  \n14 ..................... Be En 17 EEE  \nEI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES  \n21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21 \nList of Acronyms \nMeaning \nInternational Organization of Supreme Audit \nrset cetitetn Institutions IPPS \nIntegrated Personnel and Payroll system  \nISSAIs  \n\\_International Standards of Supreme Audit Institutions MoFPED of conomic \nMinistry Finance, Planning and \\| E Development Oe Ministry of Local Government  \nMinistry of Works Transport and Engineering  \nNon-Tax Revenue \nProgram Budgeting System Public Finance Management Act \nPermanent Secretary / Secretary to Treasury \nUganda Intergovernrnentel Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kitgum 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 Kitgum 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": "Breanne", "page": 2, "level": 2}}, [{"headings_0": {"content": "Breanne", "page": 2, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}]], "page": 2, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Integrat Rehabilitation 137,691,0 &- ed of 2.6 km 08  \nTranspo Awuch-  \nrt Lanydyang \\| Infrastru road (low L", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Functionality)  \nRoad works Rehabilitat I advise Bi  \n<  \ncompleted on ion manageme 0.6km but other undertake nt to sections (2km) In on a allocate are at base phased funds for cture cost ceiling) level. manner rehabilitatio and  \nn of the Services entire road.", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Agro Animal 110,538,6 (N Fencing Market Promotion Industri markets 64  \ncompleted but only of market mG he  \nalization. fencing  \n8 market utilized on to enable", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Meteo \u201e\\| \\|  \nunderutilized no Mondays full evidence of utilization of \u2018\\|  \n\\|\\| Animals structure.", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Human Okidi Health 91,774,57", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ER  \na ee  \n\\_-\\| Project  \nStaff had I advise the capital center 5 we Te completed, abounded Accounting construction \n7a \n\u201c4! however, its not the facility Officer to = ah yet in use \nme \\| '\\|  \nfor some ensure that time the facility which is made affected operational the to service operation the  \nof the community. health  \ncenter.", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, [{"headings_0": {"content": "7a", "page": 10, "level": 2}}], [{"headings_0": {"content": "7a", "page": 10, "level": 2}}], [{"headings_0": {"content": "7a", "page": 10, "level": 2}}]], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Human Construction 28,609,27 N Building Additional I capital of staff house 4 \u00e9s  \nye of recommend", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Ace f completed but works at Lokom \nea \\| not in use. tilling of that the primary airy ho the extra works 0 \nNo Program Activity Total Pictorial evidence Summary of Managem Recommen me details expenditu  \nfindings (Time, ent dation re (UGX) Quality, Response  \n\u2018Bns Quantity, Cost  \nand \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, [{"headings_0": {"content": "7a", "page": 10, "level": 2}}], [{"headings_0": {"content": "7a", "page": 10, "level": 2}}], [{"headings_0": {"content": "7a", "page": 10, "level": 2}}]], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Total 451,408,0 06", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation \nI advised the Accounting Officer to ensure that Nudiel project designs for buildings are harmonised with Ministry of Education and Sports.  \nI also advised the Accounting Officer to ensure that existing structures are fully utilized. \n1.7.2 The service delivery under focus areas  \nI sampled eight (8) out of Thirty one (31) activities in Four (4) focus areas with a total expenditure of UGX. 1,012,107,220 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}]], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Education e The Two projects of \\|e The projects should be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nDevelopment \nconstruction of twin staff houses  \ncommissioned and\\_ buildings Grant  \nat Pagen and Akado primary  \nput under use.  \nschools were completed  \nhowever not functional. \nThis can lead to quick deterioration of the structures and \npoor performance grades. \nUGFIT  \nThe Seed school built at Layamo  \nI advised the accounting officer sub county was still under to engage the contractor to have construction \nMaterial had been mobilized late and the work is behind schedule \nwith expected completion date being 30\" June 2024 and works currently at 40% \nImplication \nEducation and Health service \ndelivery to the beneficiaries will be delayed  \n. ee \\_ \nmore resources directed towards expediting the works. \nu \nissued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKitgum District Local Government had a wage budget of UGX. 23,898,813,497 out of which UGX. 21,984,713,950 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}]], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation 2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX. 21,043,386,417, I advised the and obtained supplementary funding of UGX. 2,855,427,080 resulting Accounting Officer to into a revised wage budget of UGX. 23,898,813,497 which was all improve accuracy of warranted.  \nthe entity\u2019s budget by Out of the total warrants, UGX. 21,984,713,950 was utilized by the ensuring that all DLG resulting in un-utilized warrants of UGX. 1,914,099,546 budget estimates are representing utilization of 92% as summarized in the table below and based  \non actual numbers and also Payments Unspent ensure that all Balance warranted funds are UGX. Bn \nutilised as planned. \nFrom the analysis, I noted that \ne The supplementary funding of UGX. 1,914,099,546 was not utilized  \ne The supplementary funding of UGX 2.8bn was not requested by the Accounting Officer. \nThe Accounting Officer explained that wage supplementary budgets were sent by Ministry of Finance to address the salary enhancement for science teachers. \n2.2  \nValidation of employees on the entity payroll  \nThe District had 1,554 employees on the IPPS payroll of which 1515 \\|a)I advised the (97.49 %) were fully verified, none partially verified, 2 (0.128 %) not  \nAccounting Officer verified, and 37 (2.38 %) did not show up.  \nto use the verified payroll as a\\_ basis The following observations were made;  \nfor updating monthly payrolls for a) 1,515 (97.49 %) employees appeared for the validation exercise  \npaying employee and presented all the pre-requisite documents to confirm their  \nemoluments. existence and  \nof recruitment. \nvalidation without justification.  \nService and make arrangements to II. A total of UGX 32,295,515 was paid as salary to 15 validate the staff employees in question after exit and this is considered a  \nthat are genuinely financial loss to Government.  \naccounted.", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}]], "page": 12, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IV.  \nI further noted that 6 individuals were not accounted for and ii) The Accounting these were omitted from the validated payroll.  \nOfficer should initiate a process of deleting The Accounting Officer explained that cases of unverified these names from individuals had been forwarded to the Rewards and Sanctions the payroll. For staff Committee.  \non transfer of In addition some genuine employees who did not appear for service,  \nthe validation where away on sick leave study leave did not have Accounting Officer ,  \n,  \nthe required original documents while others simply did not show should initiate a up without reason.  \nprocess of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}], "page": 13, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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. 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": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], "page": 23, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parish Development I reviewed the operations of the PDC in the 10 I advised the Accounting Officer Committees (PDC) sampled PDM SACCOS, and noted the ensure parishes prepare 5 year following; development plans parish priorities and action plans e \\_PDCs did not Prepare 5-year Development generated in the prescribed plans as per the guidelines.  \nformat for onward submission to e PDC prepared Parish priorities and action the sub county and district. plans for the FY 2022/2023 however, they  \nwere not in the prescribed format showing  \ncategory, name of priorities, quantity,  \nlocation and expected date of  \nimplementation. Refer to Appendix 4  \n(d)  \nSACCO Committees e 10 Sampled SACCOs did not have functional I advised the Accounting Officer and Sub Committees  \nsupervisory, executive committees as well avail minutes and quarterly as the Loan, Production, Marketing, reports of the SACCO Business Development services, Finance and committees and Sub", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7.1.3.3 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations;  \nSN Nature of \\| Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 sampled SACCOs were not licensed to I advised the SACCOs Under the take on the business of lending under Accounting Officer to Microfinance  \nMicrofinance Institutions money lenders act engage the PDM Institutions Money as detailed in Refer to Appendix 4 (d)  \nSecretariat and obtain Lenders Act  \nAs a result, enforcement of recovery of PRF proper guidelines on from beneficiaries by the PDM SACCOs may Licensing of PDM be legally challenged leading to loss of SACCOs Under the funds.  \nMicrofinance Accounting Officer explained that there was Institutions Money no clear guideline in respect to Licensing of Lenders Act,2016.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 29, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 1 (a): Performance of local revenue \nu | Source \nApproved budget Actual Variance Reasons for under/over \n(1 [Local Services Tax 100,000,000 \\| 102,815,000 \\|  \n\\_2\\_\\_\\| land fees  \n3 \\_\\_\\| Business Licenses \n4 \\_\\| Other tax revenues \n49,000,000 \nNon-Tax Revenues I \\| \\| \nIE Rene \n| 3 en \n6 Other property income 51,000,000 \n\\| (disposal of assets)  \n\\| 8 Administrative fees and licenses 10,000,000 1,800,000 \n\\| 10 \\| Other fines and Penalties \\| \u2014\u2014\u2014O \\| \n50,000,000; \n\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}], [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}], [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}], [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}], [{"headings_0": {"content": "49,000,000", "page": 30, "level": 3}}], [{"headings_0": {"content": "49,000,000", "page": 30, "level": 3}}], [{"headings_0": {"content": "IE Rene", "page": 30, "level": 3}}], [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}], [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}], [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}], [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}], [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Reasons not given Reasons not given", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "13. \\| 22023 Ve", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "0. (operation d? onal? ed? onal? d? ional? ed? ional? ? nal? ? onal?  \nka or Not (yes/ (opera (yes (opera (yes/ (opera (yes/ \\| (opera (yes/ (operatio (yes/ (operat  \n\\| \\|  \n\\| operationa No) \\| tional /No) tional No) tional No) \\| tional No) nal or No) ional or", "metadata": {"headings": [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| I) \n\\| \\| operati operati operat operat \\| operatio operati \\| \nor Not or Not or Not or Not \\| Not Not \\| \n\\| ional) ional) nal) \n\\| onal) onal) i \nKITGUM N [No [no [No \\| DLG LUGWAR  \nN No [No [No \\| \\| \nPALUBA Yes \nYes \\|Yes k  \n[Yes ves NO [No [no No \\{No [No \\|Nno PALWO Yes Yes\\_\\_\\| Yes [Yes \\|ves \\|No No  \nNo No Lt Te \\| \\|  \nOKOL Yes Yes Yes Yes No\\_\\_\\| No  \nNo [No \\| \\|  \n\\| Yes  \n\\| LUMULE \\| Yes  \nNo \nPACHUA\\_\\_ Yes \nYes No No no \\|  \n\\| PUDO\\_\\_\\_ Yes \nYes\\_\\_\\| Yes No \\|No \\|No No \\|No No  \n\\|  \n\\|  \nPUGODA Yes  \nYes Yes No No No No No No No \\| \\| \n\\| MELONG \\|Yes  \n\\| No No Bu Se 07 Yes \nAppendix 4 (e) : Registration of SACCOs \nEe \\| Parish Name Name of Is the SACCO registered under the Is the SACCO Remarks Name \\|  \nSACCO Cooperative Societies Act? (Yes/No) registered under  \n\\|  \n\\|  \nMicrofinance \n\\| Institutions money \n\\| KITGUM KITENY KITENY Yes \\_  \n\\_\\_\\|\\_  \n\\_ DLG LUGWAR LUGWAR Yes \\| \\| \\| \\_\\_ \\_\\_PALUBA \\_PALUBA \\| Yes \\| \\_PALWO PALWO Yes \nOKOL \n\\| \nlenders act 2016? \nNo \n\\| SACCOs registered and the Cooperative Society Act 2020 as amended  \nNo  \nSACCOs registered and the Cooperative Society Act 2020 as amended ~~~ SACCOsregistered and the Cooperative Society Act 2020 as amended \\| [No \nSACCOS registered and the Cooperative Society Act 2020 as amended\\_\\_ SACCOs registered and the Cooperative Society Act 2020 as amended \n32", "metadata": {"headings": [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []}