{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \n\\| ON THE FINANCIAL STATEMENTS OF KYEGEGWA DISTRICT LOCAL GOVERNMENT \\| FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nOR ya, \nCop -Opy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nET \nii a engere PV OU PR canara iii cea cates neces ect emcees aoscceceranecortrcsescnenmmteaenteaonraremsesctees  \nIE AT 1 EEE EEE TEE EEE BE EEE f EEE  \n1 \nEee \ndof\\} TMPLEMENTATIEN BF THE APPROVER B\u00dcDEET  \n1 \nanne \n20 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \n9 \num \nOTHER MATTER 10 csencais:xeradasiannooneeaneraresnemassnonennuirransnisuonie nine noucekunanncesenad cueny ayia rversvsnreseneeeaenangts 3.0  \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 10 3.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) ..................... 11 3.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) \nES \n13 \nEEE \n3:3 EDUCATION DEVELOPMENT GRANT esessssssaseucsscsscvctsvessassassassessnesercnavoneecnenerenensenseoneneneansense: 16 3.4  \nDEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP).............. 17 23 MERD SCALE RATEN  \n21 euere Pee Te 28 \nEEE \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCTAL STATEMENTS  \n28 aussen. AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .........ua. 28 OTHER REPORTING RESPONSIBILITIES ........c.cscssssssssssesessecsssesecossesseessscessvcssecstssusssessesstesaveaveevesees 29 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .u....cssccsccsscssssseesesseeseessessesseseeeee 30 5.0  \nIMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL... 30 Ble EEE 40 \nList of Acronyms \n\\| \n\u2018Acronym \\| Meaning \u2014 Sa Ss 7 \\| DLG \\| District Local Government  \n\\| \n\"Government \n: \\|GoU sid of Uganda a  \n/HCMS \\| Human Capital \\| Management System : = \u2014\u2014\u2014 \\| ICT and Communication \n\\| Information Technology : \\| INTOSAI \u0131 = \\| International Organization of \u201cSupreme / Audit Institutions ye. pera  \n= \\| \nIPPS \\| Integrated Personnel  \nand Payroll \nsystem a nn \nInternational Standards of Supreme Audit \nInstitutions EEE \nISSAIs \nLGFAM \u201cLocal Government Financial and \n\\| Accounting Manual, IT 7]34OUwW\\*\u201dW \u2018LGFAR Local Government Financial and Accounting Manual, 2007 ee \\| \nAuthority - \n\\|  \nLGPPDA Local Government Procurement and Disposal \nPublic \nee  \n\\| \n\u201cLLG tee Lower Local Governments ah \n\\|  \nOO  \na i LR . \u201cLocal Revenue  \npanel, 'MDAs \u2014s  \nMinistries, Departments and Agencies  \na MoES OO \\| \\| \nnn Ministry of Education  \n\\|  \nMoFPED Ministry Finance, Planning \n= of and Economic Development FR i us", "metadata": {"headings": [[], [{"headings_0": {"content": "OR ya,", "page": 1, "level": 3}}], [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ET", "page": 2, "level": 2}}], [{"headings_0": {"content": "ET", "page": 2, "level": 2}}], [{"headings_0": {"content": "Eee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Eee", "page": 2, "level": 1}}], [{"headings_0": {"content": "anne", "page": 2, "level": 1}}], [{"headings_0": {"content": "anne", "page": 2, "level": 1}}], [{"headings_0": {"content": "um", "page": 2, "level": 1}}], [{"headings_0": {"content": "um", "page": 2, "level": 1}}], [{"headings_0": {"content": "ES", "page": 2, "level": 2}}], [{"headings_0": {"content": "ES", "page": 2, "level": 2}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}], [{"headings_0": {"content": "Institutions EEE", "page": 3, "level": 3}}], [{"headings_0": {"content": "Institutions EEE", "page": 3, "level": 3}}], [{"headings_0": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}], [{"headings_0": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}], [{"headings_0": {"content": "Authority -", "page": 3, "level": 4}}], [{"headings_0": {"content": "Authority -", "page": 3, "level": 4}}], [{"headings_0": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}]], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 7 .", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": ". Ministry of Gender, Labour and Social Development  \nMoLG ay \\| ae Ministry of Local Government \nNAA National Act \n\\| Audit 7 \n\u2014 \n\u2018 \n\\|  \n\\| \\| Tat NTR Non-Tax Revenue  \n\\|  \nOAG of Auditor General 2 nn  \nOffice the  \nPBS \\# Program System Eh inca? Ei an \nBudgeting \n4 7 \na \\|  \nPCA \nPayroll Consults Africa  \nPDMS 1; \\_Payroll Deduction Management System er ee rt Er 1  \nIPDU- Procurement & \nDisposal Unit 7 oO a 7 = \nDun,  \nKr \\_  \nPFMA Public Management Act \nFinance \n7 \nPFMR Public Finance Regulations Oe u \nManagement \n\\| PPDPA\\_ Public Procurement & Disposal of \n\\| \nPublic Assets \u2014 \u2014\u2014 ; i \nPS/ST Permanent Secretary Secretary to \n\\| / Treasury a \nOO \nTSA \\| Treasury Single Account \na eee \nSAL Sub Single Account nn nn 2 \n| Treasury \n\\|  \nEEE \nUBA \n| | Uganda \nBanker\u2019s Association EEE FE Fund i ss\u2014(i\u2018<\u2014C~tw;\u201ds \n. IUCE 2 Uganda Consclidte \n", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}], [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "a eee", "page": 3, "level": 3}}], [{"headings_0": {"content": "SAL Sub Single Account nn nn 2", "page": 3, "level": 3}}], [{"headings_0": {"content": "| Treasury", "page": 3, "level": 1}}], [{"headings_0": {"content": "| Treasury", "page": 3, "level": 1}}], [{"headings_0": {"content": "UBA", "page": 3, "level": 3}}], [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u00bb \u00abREPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}], "page": 4, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "mn \nON THE FINANCIAL STATEMENTS OF KYEGEGWA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kyegegwa 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 Kyegegwa 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": "mn", "page": 4, "level": 1}}, [{"headings_0": {"content": "mn", "page": 4, "level": 1}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Ebola response for child protection.\n2. Enabling environment, prevention and response.\n3. Maternal & neonatal health for child survival and adolescent health.", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Under DRDIP;", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Funds for sub projects under environment, livelihood and projects under infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following;  \nPreparation of farmers for irrigation, field visits, workshops and e  \ntrainings, procurement of irrigation supply systems for farmers  \ne Follow up and support supervision of groups not adequately done. Follow up on recoveries of YLP and UWEP recoveries also affected by insufficient funds  \ne Roads maintenance not carried out adequately  \ne Projects supervision not adequately carried out", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Construction of Kabweeza HC III\n2. Construction of Ruyonza Seed secondary school\n3. Completion of Rwentuuha Seed school", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Refer to Appendix 2 for details  \nThe Accounting Officer explained as follows; \na) Construction of Kabweeza HC III", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}]], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- There was delayed procurement of a contractor due to a Presidential directive to use UPDF Construction brigade, which was later declined. When the procurement process started, the contract was signed in May 2022 which led to sweeping away the funds at the end of FY 2021/2022.  \nUnfortunately, there were delays in re-voting of the funds by MoFPED in FY 2022/2023 due to late approval by Parliament dated May 2023. This delayed the utilization and completion of work by the contractor. However, work is at 97% of completion.", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Social and Economic Services and 6,048,183,540 4,778,064,996 1,270,118,544 Infrastructure (SESI)  \nTotal 6,890,469,665 5,329,620,006 1,560,849,659", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Parish I reviewed the The Accounting The Accounting Development operations of the PDC Officer explained Officer should ensure Committees  \nin the 10 sampled PDM that management \\| that PDCs prepare and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "(PDC) \nSACCOS, and noted the acknowledges the develop  \nparish following;  \nobservation and priorities in the e Parish priorities the staff is hereby prescribed format. and action instructed to  \nplans for the FY further undertake  \n2022/2023 participatory  \nwere not processes and  \nprepared by 4 procedures in  \nPDCs. nature to guide  \nDetails in Appendix 9 the PDC and  \nSACCO BOD to  \nundertake the  \nprocess to its \nstructures \u00b0 \u201c~~ \u201cto\u201d \nsupport \ncommunity for sustainable Social Economic transformation.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}, [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}], [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}], [{"headings_0": {"content": "support", "page": 37, "level": 2}}], [{"headings_0": {"content": "support", "page": 37, "level": 2}}]], "page": 36, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2. PDM SACCO e 10 PDM SACCOs with The Accounting The", "metadata": {"headings": [{"headings_0": {"content": "support", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting \nBoard \nfully constituted Officer explained Officer should ensure Boards did not hold that expression of that board members Board interest was done fill in the expression of regular  \nin writing the interest forms before \nmeetings. \napplication for the they are elected. o The members of the post to the BOD  \nboard did not fill in posts as per the  \nexpression of interest Co-operation Act  \nforms prior to being as amended. PRF  \nelected  \nboard hand book sample  \nmembers. Appendix of interest form  \n10 was after the  \nprocess (it was out  \nin October 2022)  \nbut next time, we  \nshall have to fully  \nfollow the filling in  \nof interest forms.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. SACCO", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\u00b010 SACCOs did not Accounting Officer The \nAccounting \nCommittees have functional explained that Officer should ensure and Sub Production, \nProduction and that all the SACCOs Committees Marketing, Business marketing, have existent and Development Business functional services, Finance and Development subcommittees. investment sub services, Finance,  \nCommittees. planning and  \nAppendix 11  \ninvestment as well  \nas the arbitration, \ntraining \nand education were constituted and trained. They are inactive because much of the efforts \nand had been \nonce 5.4.1 Registration of-PDM SACCOs and Enterprise Groups-- \n:--- \n-  \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;", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": ":---", "page": 38, "level": 1}}], [{"headings_0": {"content": ":---", "page": 38, "level": 1}}]], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of e  \nthe 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 e  \nmembers 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 e  \nOfficers 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.  \noe A 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.  \ne The 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  \ne The 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 Management Recommendation \nregistration \nResponse", "metadata": {"headings": [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, [{"headings_0": {"content": ":---", "page": 38, "level": 1}}], [{"headings_0": {"content": ":---", "page": 38, "level": 1}}], [{"headings_0": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "registration", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of 10 SACCOs were not Accounting Officer The Accounting PDM SACCOs \\| licensed to take on attributed this to the Officer  \nshould Under the the business of requirements of ensure that all the Microfinance lending under registering the micro- SACCOs get Institutions Microfinance finance and money registered under Money Lenders Institutions money lenders institution. Eg the Microfinance Act  \nlenders act as The PDM SACCOS \\| Institutions Money", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "license. \nCritical steps that are required to have the SACCO registered have already been under taken;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, [{"headings_0": {"content": "registration", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Registration  \nof the SACCO by the", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Registrar \nof \nCooperatives of which probation is done. \n", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2. Functional Committees have been enabled to be elected.", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Operational offices for physical address are being established.", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Compliance with the law", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nespecially holding AGMs, Audit meetings of the Board, Development of policies, Budgets and work plans are all being transferred to BOD. \nKey in protection of funds was signing of financing agreements as a tool to control \nloss of funds. \nUpdate of \u00a94 SACCOs did not The Accounting The Accounting SACCO \nhave a PDM Officer explained that Officer should Enterprise and member registers/ PDM as a strategy at ensure that the Household updated PDM its inception has PDM member \nRegisters \nmember registers various challenges register is updated contrary to the more so the high as required by the Refer to levels of \nand \nfacilities due to the mode of the policies and guidelines which do not allow contributions from members neither operation costs from Government which would support in \nacquisition \nof stationery and other basic requirements. For the period under review, most of the documents were hard to access due to the above challenges. And for those who managed to establish offices were arrested because members had contributed and thus referring to it as extortion.", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Signing of PRF e UGX 1,000,000,000 The Accounting The Accounting", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Financing \nwas transferred to Officer explained that Officer  \nshould \nAgreements \n10 SACCOs without Management took ensure signing of signed \nPRF note and shall adhere the PRF financing financing \nto the processes. agreement before funds are released agreements.  \nto the SACCOs. Appendix 14 \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 2}}, [{"headings_0": {"content": "Financing", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Approved budget Actual Collections Variance No Source", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTax Revenues \n1 Local Services Tax \n297,528,000 132,411,264 165,116,736 \n2 Land fees  \n91,034,000 58,532,974 32,501,026 \n3 Business Licenses \n261,213,000 171,590,258 89,622,742 Non-Tax Revenues  \n4 Administrative fees and licenses 777,785,000 370,287,015 407,497,985 Miscellaneous Revenue 461,814,000 151,345,647 310,468,353 Total Revenue 1,889,374,000 884,167,158 1,005,206,842 \nAppendix 2: Implementation of planned outputs Fully implemented out-puts \nNo Program a Sub-program PIAP-out \nBudget \nTotal Out-put Total No Number of fully Out-put expenditure activities in implemented the out-put activities  \nUGX \u2018000\u201d  \ndL. Human Capital 01- 1205010802-Basic Requirements 320162 - Capitation 805,956 9 9 \nDevelopment \nEducation,Sports and Minimum standards met by (Primary) and skills  \nschocls and training institutions", "metadata": {"headings": [{"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": 42, "level": 2}}], [{"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": 42, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 43, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 43, "level": 3}}], [{"headings_0": {"content": "Development", "page": 43, "level": 3}}], [{"headings_0": {"content": "Development", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Natural Resources, 03-Water 06010120-Water resources data 000006 - Planning and 657,526 5  \n5 Environment, Resources  \n(Quantity & Quality) collected and Budgeting services  \nClimate Change, Management assessed  \nLand And Water", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "06010105-Degraded \nwater catch nents protected and restored through implementation of catchment management measures \n40 \nNo Program Sub-program PIAP-out \nBudget \nTotal Out-put Total No Number of fully - \nOut-put \nexpenditure activities in implemented : =  \nSe the out-put activities UGX \u2018000\u201d =", "metadata": {"headings": [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}], [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}], [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}]], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. Agro- 01-Institutional 01060203-Enabled agricultural 000006 - Planning and 1,103,093 2 2 Industrialization Strengthening and extension supervision system Budgeting services  \nCoordination developed and operationalised\n4. Integrated 04-Transport Asset 09040106-Community access & 260002-District, Urban and 519,785 2", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2 Transport Management feeder roads constructed & Community Access Road  \nInfrastructure And \nmaintained to facilitate market  \nMaintenance Services  \naccess \n3,086,360 \nPartially Implemented out-puts \nProgram Sub-program PIAP-Outs \nBudget Out- Total Out-put Total No Number of No of partially No  \nof put expenditure activities fully implemented activities that UGX \u2018000\u201d in the implemente activities  \noutput d activities  \n01- 1205010802-Basic 320158- 2,199,875", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}], [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}], [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}], [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}], [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. HUMAN CAPITAL Education,Sports Requirements and Capitation DEVELOPMENT and skills  \nMinimum standards met (Secondary) by schools and training  \ninstitutions", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "02-Population 1203011501-Improve 320165- 1,748,063 Health, Safety and population health, safety Primary Health  \nManagement and management care services", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Public Sector 03-Human 14050501-Human 390014- 7,077,417 3 Transformation Resource Capital Management Development  \nManagement (HCM) System Rolled and  \nout", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2013. \\_ Lf al Yes Yes No No Yes 1,000,000 Inadequate \\|  \nfunding \\_  \n2 Yes Yes No No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 54, "level": 5}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "funding \n3 Yes Yes Yes No Yes 1,000,000 Inadequate \nfunding \n4 Yes Yes Yes No Yes 1,000,000 Inadequate funding  \n5 Yes Yes Yes No Yes 1,000,000 Inadequate funding  \n6 Yes Yes Yes No Yes 1,000,000 Inadequate \nfunding \n7 Yes Yes Yes No Yes 1,000,000 Inadequate funding  \n8 Yes Yes No No \\| Yes 1,000,000 Inadequate \nfunding \n9 Yes Yes No No Yes 1,000,000 Inadequate \nfunding \n10 Yes yes yes No yes 1,000,000 Inadequate \\| funding \n52 \nAppendix 10: Functionality of PDM SACCO Board \nSN. Vote Name Parish Name Name of SACCO  \nDate of board Did board members fill Remarks \n\\| member \nexpression of interest \nappointment \nforms \n( Yes/No) \n", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 56, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 56, "level": 2}}], [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}]], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Kakabara PDM SACCO 9\" Sept 2022 No Kijaguzo", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2; Kyegegwa Kyarwehuta Kyarwehuta Kakabara PDM 16\" Sept 2022 No \n|_| \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}]], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyegegwa Buraro Buraro Kakabara PDM SACCO 8\" Sept 2022\n4. Kyegegwa Kikyedo Kikyedo Kakabara PDM SACCO EN Sept 2022 No \\|  \n5; Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM SACCO 9\u201d Sept 2022\n5. Kyegegwa Ihunga Parish Ihunga Kakabara PDM SACCO IR Sept 2022 No\n6. Kyegegwa Kisiita Parish Kisiita Kakabara PDM SACCO 8\" Sept 2022 No\n7. Kyegegwa Nkaaka Parish Nkaaka Kyegegwa PDM SACCO 11\" Sept 2022 No", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "9. Kyegegwa Kyegegwa Kyegegwa Kyegegwa PDM 12\" Sept 2022 No Parish", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}]], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Kyegegwa Nyamuhanami Nyamuhanami Kyegegwa PDM 12\" Sept 2022 Parish  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "53 \nThey were already elected at the\u2019 sub-county before filling in the . expression of interest forms. Same as above \nSame as above Same as above \n\u2014 Same as above  \nSame as above  \nSame as above \n: Same as above \nSame as above \nSame as above \nAppendix 11: Non functionality of SACCO committees and sub committees", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}]], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Kyegegwa Nyamuhanami Parish Nyamuhanami Kyegegwa 17 no PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Appendix 14: Signing of PRF financing agreement \nSN Vote Parish Name Name of SACCO Did the SACCO Date were Date \nfunds Remarks ~ Name \nChairperson sign PRF received agreement financing agreement with  \nwas \nsigned ae the AO?  \ni Kyegegwa Kigaguzo- Kijaguzo Kakabara PDM Yes \n30\" 06 2022 \n30\" June 2022 Signed on the Kakabara SACCO same day they \n2 Kyegegwa Kyarwehuta Kyarwehuta Kakabara PDM Yes SACCO  \n3 Kyegegwa Buraro Buraro Kakabara PDM SACCO Yes \n4 Kyegegwa Kikyedo Kikyedo Kakabara PDM Yes \ngot PRF. Late 12\" 10 2022 \n11\" Oct 2022 Late \n12\" 12\" Signed the ~ 10 2022 Oct 2022 on same day they got PRF. Late 12 10 2022 \n12\" Oct 2022 Signed on the SACCO same day they \n5 Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM Yes \not PRF. Late 12\" 10 2022 \n12\u2122 Oct 2022 Signed on the SACCO same day they \n6 Kyegegwa Ihunga Parish Ihunga Kakabara PDM Yes SACCO  \n7 Kyegegwa Kisiita Parish Kisiita Kakabara PDM SACCO Yes \nKyegegwa Nkaaka Parish Nkaaka Kyegegwa PDM Yes SACCO  \nKyegegwa Kyegegwa Kyegegwa Kyegegwa PDM Yes Parish  \nSACCO  \nKyegegwa Nyamuhanami Nyamuhanami Kyegegwa Yes Parish PDM SACCO \n30\" June 2022 12\" 10 2022 \n30\" June 2022 30\" June 2022 30\" June 2022 \n57 \ngot PRF. Late 17\u00ae Oct 2022 Signed late \n12\u2122 Oct 2022 Signed on the same day they got PRF. Late 11\u2122 Sept 2022 Signed late \n12\" Sept 2022 Signed late \n12\" Sept 2022 Signed late \nAppendix 15: Failure to select and implement prioritized /flagship projects  \n\\_SN Vote Parish Name of L st of flagship Are the flagship \u2018\\|  \nHow many  \nNumber of How many of How many of \n1 Name Name SACCO projects per projects consistent enterprisesare PDM the the farming SACCO  \nwith the priority implementing enterprises enterprises enterprisesare commodities flagship \\| are farming from the priority selected by the LG? projects  \nenterprises commodity list  \n1, Kakabara Kabara- Kijaguzo irsh, piggery, no 14 14 6 5", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}]], "page": 60, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- kijaguzo Kakabara goat rearing and  \nSACCO PDM SACCO fishing \\_  \nKyarweh Kyarwehuu Kyarwehuta Goat rearing, no 18 18 12 6 uuta- ta Kakabara p-ggery, poultry,  \nKyegegw 3  \nPDM SACCO Maize, irish, bee,  \na and coffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2. Kyarweh Kyarwehuu Kyarwehuta Goat rearing, no 18 18 12 6 uuta- ta Kakabara p-ggery, poultry,  \nKyegegw 3  \nPDM SACCO Maize, irish, bee,  \na and coffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Buraro- Buraro Buraro Bull fattening, no 15 15 12 7 Kyegegw Kakabara paultry, fisheries,  \na SACCO  \nPDM SACCO\\_ Coffee growers,  \nfruit, irish, maize  \nand onoins\n4. Kikyedo- Kikyedo Kikyedo P ggery, coffee, no 11 11 3 4 Kyegegw Kakabara paultry, goat,  \na SACCO  \nPDM SACCO rraize and bull\n5. \"\\| fettening  \nKihaguzi- Kihaguzi Kihaguzi Goat rearing, no 16 16 13 3 Kyegegw parish Kakabara Maize, Irish  \na SACCO  \nPDM SACCO\\_ Potato, Beans &  \ncoffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "+. \n", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, [{"headings_0": {"content": "+.", "page": 61, "level": 2}}]], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6. Thura- Ihunga Ihunga Goat rearing, Bull no 11 11 5 5 Kyegegw Parish Kakabara fettening, Maize,  \na SACCO  \nPDM SACCO Banana Growers,  \nFsh farmers and  \nb2ans", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "L", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Kisiita- Kisiita Kisiita Goat rearing, No 18 18 8 4 Kyegegw Parish Kakabara poultry, maize,  \na SACCO", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO banana, Fish and \\| b2ans", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Nkaaka- Nkaaka Nkaaka P ggery, poultry, No 26 26 9 2 Kyegegw Parish Kyegegwa dary, maize,  \na SACCO  \nPDM SACCO\\_ coffee and  \ntomatoes", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "; : \\| \\| \n58 \nKyegegw Kyegegwa Kyegegwa Piggery, Matooke, a- Parish Kyegegwa Goat rearing, Kyegegw  \nPDM SACCO\\_ poultry, beans,  \na SACCO  \ndiary & maize \nNyamuh Nyamuhan Nyamuhana\\_ Coffee, banana, anami- ami Parish mi  \ndiary, vegetable & Kyegegw Kyegegwa goat rearing a SACCO \nPDM SACCO \nAppendix 16: Failure to obtain an insurance polic \nSN. Vote Name Parish \nName of Name of PRF Loan Amount If the loan is for a farming  \nRemark  \n\\| Name SACCO beneficiary \u2014  \n=  \n:  \n\u00e4 \n: \nes \noperation, did the borrower obtain an agriculture insurance : \npolicy under the Uganda \nAgriculture Insurance Scheme \n: \n(UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}], [{"headings_0": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], [{"headings_0": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}]], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Biligaarwa 1,000,000 NO  \nFarmers could not Kijaguzo Kakabara Monica  \nafford the insurance PDM  \nand it was put on hold. SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}]], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kyegegwa Kyarwehuta Kyarwehuta Byaruhanga 1,000,000 NO  \nFarmers could not Kakabara Julius  \nafford the insurance PDM  \nand it was put on hold. SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyegegwa Buraro Buraro Kabasiita Naume 1,000,000 NO  \nFarmers could not Kakabara  \nafford the insurance  \n\\| PDM  \nand it was put on hold. \\| SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4, Kyegegwa Kikyedo Kikyedo Kisembo 1,000,000 NO  \nFarmers could not i Kakabara Aloysius \nafford the insurance \\| PDM  \nand it was put on hold. \\} SACCO \n59 \nen \nAppendix 17: Physical Inspection of Household Project Im lementation \nSN. ] vote Parish Name of Name of Loan Loan Project Status of the project  \nRemark Name Name SACCO PRF Amount Amount as funded  \nbeneficiary as per per  \nSACCO household  \nrecords evidence \nprovided \n", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}], [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}], [{"headings_0": {"content": "en", "page": 62, "level": 2}}], [{"headings_0": {"content": "en", "page": 62, "level": 2}}], [{"headings_0": {"content": "en", "page": 62, "level": 2}}], [{"headings_0": {"content": "provided", "page": 63, "level": 2}}], [{"headings_0": {"content": "provided", "page": 63, "level": 2}}]], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Baligaarwa 1,000,000 1,000,000 Coffee Not implemented  \nShe had not \\| Kijaguzo Kakabara PDM Monica  \ngrowing yet received SACCO", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4  \nthe money", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kyegegwa Kyarwehuuta Kyarwehuta  \nByaruhanga 1,000,000 1,000,000 Coffee  \nHe is growing Kakabara PDM Julius  \ncoffee  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "intercropped \nwith beans.", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}]], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. Kyegegwa Buraro Buraro Kabasiita 1,000,000 1,000,000 coffee  \nShe  \nis Kakabara PDM Naume  \ngrowing SACCO  \ncoffee.  \n\\|  \n4, Kyegegwa Kikyedo Kikyedo Tugume 1,000,000 980,000 piggery  \nHe is doing, Kakabara PDM Vincent  \npiggery SACCO", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Kyegegwa Kihaguzi Kihaguzi Tereza Kahwa 1,000,000 0 coffee  \ncoffee parish Kakabara PDM  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kyegegwa Ihunga Ihunga Musambya 1,000,000 0 Fish  \nFish farming Parish Kakabara PDM farmers group", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nfarming \nSACCO \n60", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, [{"headings_0": {"content": "farming", "page": 63, "level": 8}}], [{"headings_0": {"content": "farming", "page": 63, "level": 8}}], [{"headings_0": {"content": "farming", "page": 63, "level": 8}}]], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}