{"paragraphs": [{"content": "1. Construction of Nyakaliso Seed Secondary School\n2. Completion of Padrombu Seed Secondary School\n3. Construction of a mini piped water system.", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 2 for details. \nThe Accounting Officer explained that most of the partial implementation was mainly due to lack of capacity by the contractors to execute the planned work in time. \n1.7 Delivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF \nProgra Activity Source Total Pictorial Summary of Audit mme details of expenditur evidence findings conclusio funds e (UGX)  \n(Time, Quality, n  \n\u2018Bns Quantity, Cost and \nFunctionality) \nIntegra Routine GOU 55,100,000 ;, \nAt the time of Poor Mechaniz pil inspection, quality ed had road maintena done affects Infrastr nce of 58  \nhowever the mobility \\|  \nucture \nroad was muddy hence  \nAnd  \nand impassable. delay in \u00bb-.  \nService \n\\| The drainage service 5 channels were delivery not opened. \nThe Accounting Officer explained that an allocation of UGX.50m has been provided in the adjusted Ministry of Works and Transport Maintenance Grant for spot gravelling and an additional culvert installation along, 2km of the section of this road \nThe Accounting Officer should ensure routine maintenance is undertaken in order to keep the road motor able. \n1.7.2 The service delivery under focus areas  \nI sampled Six (06) out of Forty Two (42) activities in Five (05) focus areas with a total expenditure of UGX.4,068,662,011 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. \nSN Focus Area Key Observation \nKey \nrecommendation(s) \ni. Education  \ne Three classroom block had been Development completed and 3 seater desks Grant  \nprovided at Arindruwe Primary School \nThis resulted in increased space for pupils hence improving on\\_ the learning environment for students. \n", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}], [{"headings_0": {"content": "Key", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}], [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}], [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}], [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}]], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Education  \ne Renovation of 4 classroom block at", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}], "page": 14, "document_name": "Koboko 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's 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's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}], "page": 41, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SACCO  \n010 SACCOs did not have functional The Accounting Officer Committees and Production, Marketing, Business attributed this to limited Sub Committees Development services, Finance and funding.  \ninvestment sub Committees.", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer should ensure that all the subcommittees are fully functional. \n5.5 \nRegistration 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 \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The o \npurpose 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 o \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM o \nSACCO 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; \nNature of Observations \nManagement's response registration", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}]], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 SACCOs were not licensed to The Accounting Officer SACCOs Under \\| take on the business of lending explained that arrangements the Microfinance under Microfinance Institutions are underway to have all the Institutions money lenders act a", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}], "page": 46, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6. Development 04 -Accountability 18040604- Oversight 000023- Inspection and 27,937,672 4 Plan  \nSystems and Monitoring Reports of Monitoring  \nImplementati service Delivery NDP III Programs  \non", "metadata": {"headings": [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "produced \n", "metadata": {"headings": [{"headings_0": {"content": "produced", "page": 51, "level": 8}}, [{"headings_0": {"content": "produced", "page": 51, "level": 8}}]], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7. Private Sector 02- Strengthening 7030201- Product and 190036 - Trade Development  \n103,281,854 2 Development Private Sector market information  \nInstitution and systems developed", "metadata": {"headings": [{"headings_0": {"content": "produced", "page": 51, "level": 8}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Organisation \nCapacity \n14- Public 03- Human 14050501-Human 390014-Development and 20,468,837 3 Sector Resource Capital Management \\| Operationalisation of Human  \nTransformatio Management (HCM) System Rolled Resource System  \nn \nout  \n16- 01- Institutional 16060502- 000014- Administrative and 208,860,646 4 Governance Coordination Administrative support Support Services  \nand Security  \nservices enhanced  \n10 12 - Human 03- Gender and 1204010702- Gender 320145 Response to gender  \n1,500,000 3 - \nCapital Social Protection Based Violence Violence \nDevelopment \nprevention and response  \nsystem strengthened  \n11 11- Digital 02- E-Services 11010503- ICT Services 300016- parish Development  \n49,027,752 1 Transformatio Model Operations  \na \n| 3,994,997,307 \na7 \nBudget Out- Total Out-put Total No Number of No of No of program \nput expenditure activities fully partially activities that UGX \u2018000\u201d in the implemented implemented were not \n04-labour 1202010201-Basic 000023- 213,608,313 Capital and Requirements and Inspection and  \nDevelopmen Employmen Minimum Monitoring  \nt \nt services standards met by schools  \nand \noutput activities activities implemented 1 2 \ntraining institutions  \n\\| TOTAL 213,608,313 1 2 \nNot Implemented out-puts  \nProgram Sub-program PIAP-Outs Budget Out-put Total Out- Total No Number of fully put activities in implemented expenditure the out-put activities  \nUGX \u2018000\u201d  \nPrivate Sector 02- Strengthening 7030201- 190036 - Trade Development 103,281,854 2  \n0 Development Private Sector Product and  \nInstitution and market  \nOrganisation Capacity information \nsystems \ndeveloped \n103,281,854 \n48 \nAppendix 3: Utilization of wage per department  \nDepartments Approved Supplementary Revised Budget Warrant Payments Unspent Balance Budget UGX UGX UGX UGX UGX UGX \n| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611 \n\\| Commercial Services 55,300,824 \\| - 55,300,824 \\| 55,300,824 19,789,357 \\| 35,511,467 \\| Community based Services 125,074,140 - 125,074,140 \\| 125,074,140 75,985,903 \\| 49,088,237 \n| Education \n6,218,239,875 1,575,387,615 7,793,627,490 \\| 7,793,627,490 \\| 7,523,951,224 \\| 269,676,266 \\| Finance 198,232,920 - 198,232,920 \\| 198,232,920 \\| 99,269,108 98,963,812 \n| Health \n4,526,660,905 1,481,759,495 6,008,420,400 6,008,420,400 \\| 5,883,864,547 124,555,853 Internal Audit 28,078,032 - 28,078,032 28,078,032 27,472,746 605,286 Natural Resources \\| 194,094,954 57,118,814 \\| 251,213,768 251,213,768 223,547,524 27,666,244 Plannin \\| 39,627,144 - \\| 39,627,144 39,627,144 11,615,639 28,011,505 Production \\| 809,849,548 \\| 203,349,965 1,013,199,513 1,013,199,513 954,566,045 58,633,468 Roads and Technical 119,327,004 15,812,817 135,139,821 135,139,821 122,357,639 12,782,182 Services \nStatutory bodies 219,287,474 - 219,287,474 219,287,474 200,522,096 18,765,378 \\| Water and Sanitation 30,196,716 22,018,404 52,215,120 52,215,120 36,869,938 an TOTAL  \n\\_14,568,946,838 3,614,819,372 18,183,766,210 18,183,766,210 17,255,028,719 928,737,491 \n49", "metadata": {"headings": [{"headings_0": {"content": "Organisation", "page": 51, "level": 3}}, [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}], [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}], [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}], [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}], [{"headings_0": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], [{"headings_0": {"content": "systems", "page": 52, "level": 8}}], [{"headings_0": {"content": "developed", "page": 52, "level": 1}}], [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}], [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}], [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}], [{"headings_0": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}], [{"headings_0": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}], [{"headings_0": {"content": "| Education", "page": 53, "level": 3}}], [{"headings_0": {"content": "| Education", "page": 53, "level": 3}}], [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}], [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}], [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}], [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}]], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": [{"content": ["cam neu manswssnicnvenannineanwaananain tena ind itis indies sane anew aneanenenasoananannanenaseatan canenndiitil", "eels", "1", "  1.0 Iimnplenrientation of tie Approved Budget nun en nun nnaeennnnn - d", "2.0 Management of the Government Salary Payroll", "11", " :::::sccsssessessssssssnrsscccecseenses", "eer ST - 14", "eee oe eee eee ene eee neem", "Implementation of Key Government Grants/Programmes (FOCUS AREAS) 00006 14 3.0", "Implementation of The Road Fand (URF) neuen nn 33 4.0", "DENBF UNO ANNE - 36", "EEE TREE", "Management's Responsibility for the Financial Statements cccccssssseccreneseseeereneassereeees - 36", "Auditor\u2019s Responsibility for the Audit of Financial Statements ccsssscesessssseseeneneeeesees - 37", "Other Reporting ReSpcnS tes", "38", "Report on the Audit of Compliance with Legislation", "38"], "page": 3}]}