{"paragraphs": [{"content": "1. Development Construction DDEG 24,997,800 Ex we;  \nComplete and Plan of five : functional implementation h .  \nstance lined tee  \neae  \npit latrine at", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}], "page": 10, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "2023. These were captured as new records in my determination of obtain  \nminute the District wage bill.  \nextracts for the The following observations were made;  \nvalidation of the employees by Ministry a) Out of 812 employees 701 (86.33%) appeared for the validation of Public Service. exercise and presented all the pre-requisite documents to confirm  \ntheir existence and regularity of recruitment.", "metadata": {"headings": [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}], "page": 12, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "1. Constructio Kyamulimbwa e Building ttl \u2014<3All planned n of a Carpentry works : Z activities  \n5  \nthree \u2014 Workshop and e Roofing / a  \nwere Fully classroom Nee . Construction Ltd. e Plasterin ; asin Eee hes implemente block with UGX.107,325,775  \ng > and", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 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": "objectives.", "page": 21, "level": 1}}], "page": 22, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. General Meetings e 10 sampled SACCOs held their first I advised the Accounting by PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "general meeting more than 1 month Officer to engage the PDM after their registration as detailed in Secretariat for further the appendix 9 \nguidance on this matter. \nThe Accounting Officer explained that this was due to failure by some of the SACCOs to adhere to the guidelines.  \n2, SACCO \ne All the 10 sampled SACCOs did not I advised the Accounting Committees and have functional Production, Marketing, Officer to organize more Sub Committees \nBusiness Development services, trainings on the roles and Finance and investment sub importance of these Committees as detailed in appendix committees in the", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}]], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. implementation of PDM and also. liaise with relevant The Accounting Officer explained that authorities to provide some this was due to insufficient funding of facilitation to motivate the PDC which fails the committees and sub committee members. committees on delivering their mandate.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5.4.1 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;", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for All the 20 PRF beneficiaries in the 10 sampled I advised the Accounting Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}], "page": 29, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "0. issue of com wing resoluti SACCO certificate mitt the on membe of ee PDM (Yes/N rs registratio elec SACC o) underta n) ted Oo ken and byela during inau ws the gur establ meetin ate ished g d ? (Yes/N (Ye (Yes/ 0) s/N No)  \n0)  \n1 Masaka Bugere Bugere Kyesiiga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \n2 Masaka Makonzi Makonzi 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \nBukakata  \n3 Masaka Kyesiiga Kyesiiga Kyesiiga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \n4 Masaka Kanywa Kanywa 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \nBuwunga  \n5 Masaka Buwung Buwunga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG a Buwunga  \n6 Masaka Buyinja Buyinja 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes Dig  \nKyanamukaka  \n7 Masaka Kamuzin Kamuzinda 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG da Kyanamukaka  \n8 Masaka Kyantale Kyantale 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \nKyanamukaka  \n9 Masaka Kasaka Kasaka Buwunga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \n10 Masaka Ssunga Ssunga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG  \nBukakata", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}], "page": 34, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}], "page": 34, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. and of", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}], "page": 34, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 11: Transfer of PRF to un-licensed SACCOs  \nSN. Vote Name Parish Name Name of SACCO  \nIs the SACCO Remarks registered under  \nMicrofinance  \nInstitutions  \nmoney lenders  \nact  \n2016?  \n(Yes/No)  \n1 Masaka DLG Bugere Bugere Kyesiiga  \nNo Not Licensed 2 Masaka DLG Makonzi Makonzi Bukakata  \nNo Not Licensed 3 Masaka DLG Kyesiiga Kyesiiga Kyesiiga  \nNo Not Licensed 4 Masaka DLG Kanywa Kanywa Buwunga  \nNo Not Licensed 5 Masaka DLG Buwunga Buwunga Buwunga No Not Licensed 6 Masaka Dig Buyinja Buyinja Kyanamukaka No Not Licensed 7 Masaka DLG Kamuzinda Kamuzinda Kyanamukaka No Not Licensed 8 Masaka DLG Kyantale Kyantale Kyanamukaka No Not Licensed 9 Masaka DLG Kasaka Kasaka Buwunga  \nNo Not Licensed 10 Masaka DLG Ssunga Ssunga Bukakata  \nNo Not Licensed", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 36, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 12: Transfer of PRF to SACCOs with PRF financing agreement  \nSN Vote Name Parish Name of SACCO Did the Date funds Date Remarks Name SACCO were agreement Chairpe received was signed  \nrson  \nsign  \nPRF  \nfinanci  \nng  \nagreem  \nent  \nwith  \nthe AO?  \n1 Masaka DLG Bugere Bugere Kyesiiga Yes 02/12/2022 Agreement Agreement not signed not signed 2 Masaka DLG Makonzi Makonzi Bukakata Yes 02/12/2022 Agreement Agreement not signed not signed 3 Masaka DLG Kyesiiga Kyesiiga Kyesiiga Yes 22/06/2023 Agreement Agreement not signed not signed 4 Masaka DLG Kanywa Kanywa Buwunga Yes 02/12/2022 Agreement Agreement not signed not signed 5 Masaka DLG Buwunga Buwunga Buwunga Yes 02/12/2022 Agreement Agreement not signed not signed 6 Masaka Dig Buyinja Buyinja Kyanamukaka Yes 19/04/2023 Agreement Agreement not signed not signed 7 Masaka DLG Kamuzinda Kamuzinda Yes 02/12/2022 Agreement Agreement Kyanamukaka not signed not signed 8 Masaka DLG Kyantale Kyantale Kyanamukaka Yes 02/12/2022 Agreement Agreement not signed not signed 9 Masaka DLG Kasaka Kasaka Buwunga Yes 02/12/2022 Agreement Agreement \n", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}]], "page": 36, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Masak Bugere Bugere Nalubega Yes 26/06/20 1,000,0 Yes Yes a DLG Kyesiiga Ziida 23 00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Luswata  \nJimmy  \n1,000,0  \n00  \n2; Masa Makonzi Makonzi Kakeeto Yes 26/06/20 1,000,0 Yes Yes ka Bukakata Baram 23 00  \nDLG  \nNabasum  \nba Resty  \n1,000,0  \n00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Masak Kyesiiga Kyesiiga Nassuna Yes 30/06/20 1,000,0 Yes Yes a DLG Kyesiiga Mary 23 00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "1,000,0 Ssali Ibra 00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Masa Kanywa Kanywa Kamulege Yes 26/06/20 1,000,0 Yes Yes ka Buwunga ya Musa 23 00  \nDLG", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Bbale  \nChristoph  \n1,000,0 \nbea er 00 \n", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}]], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. Masa Buwung Buwunga Kivumbi Yes 26/06/20 1,000,0 Yes Yes ka a Buwunga Peter 23 00  \nDLG  \nTamale  \nAdam  \n1,000,0  \nI", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "00", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Masa Buyinja Buyinja Namayanj Yes 19/06/20 1,000,0 Yes Yes ka Kyanamuk a Regina 23 00  \nDLG  \naka  \nMbazireki  \n1,000,0  \nMargaret  \n00\n7. Masa Kamuzin Kamuzinda Iyelo Yes 26/06/20 1,000,0 Yes Yes ka da Kyanamuk Margaret 23 00  \nDLG  \naka  \nMusinguzi  \n1,000,0  \nFrancis  \n00\n8. Masa Kyantale Kyantale Matovu Yes 26/06/20 1,000,0 Yes Yes ka Kyanamuk Deogratiu 23 00  \nDLG aka S  \n1,000,0  \nKalanzi  \n00  \nPatrick\n9. Masak Kasaka Kasaka Lugabira Yes 26/06/20 1,000,0 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Sn Vote Name Parish Name Of Name Sacco \nMasaka DLG Bugere Bugere Kyesiiga 1 \nMasaka DLG Makonzi Makonzi \nName Of PRF Loan  \nIf the loan is Remark Beneficiary Amount for a farming  \noperation, did  \nthe borrower \nobtain an \nagriculture insurance \npolicy under the Uganda Agriculture Insurance \nScheme (UAIS)? \nNo insurance  \nNo insurance policy Nalubega Ziida 1,000,000 policy obtained. obtained. \nLuswata  \nJimmy  \n1,000,000  \nKakeeto 1,000,000 No insurance No insurance policy Bukakata Baram policy obtained. obtained.  \n2 \nNabasumba 1,000,000  \nResty  \nMasaka DLG Kyesiiga Kyesiiga Kyesiiga Nassuna Mary 1,000,000 No insurance No insurance policy policy obtained. obtained.  \n3 \nSsali Ibra \nMasaka DLG Kanywa Kanywa \n1,000,000 \nKamulegeya 1,000,000 No insurance No insurance policy 4 Buwunga Musa policy obtained. obtained. \nBbale \nMasaka DLG Buwung Buwunga 3 a Buwunga \nChristopher 1,000,000  \nKivumbi Peter 1,000,000 No insurance No insurance policy policy obtained. obtained.  \nTamale Adam \nKyanamukaka Deogratius  \npolicy obtained. obtained. \nKalanzi Patrick 1,000,000  \n9 Masaka DLG Kasaka Kasaka Buwunga Lugabira John 1,000,000 No insurance No insurance policy \n10 Masaka DLG Ssunga Ssunga \npolicy obtained. obtained. \nSsenkayi 1,000,000 No insurance No insurance policy Bukakata Ronald policy obtained. obtained. \nLubambula 1,000,000 Gonzaga  \nL \\| \nAppendix 15: Failure to obtain an insurance policy \nSn Vote Name Parish Name Of  \nName Of Prf Loan \nIf the loan is for a Remark \\| Name Sacco Beneficiary Amount farming operation,  \ndid the borrower  \nobtain an  \nagriculture  \ninsurance policy  \nunder the Uganda  \nAgriculture  \nInsurance Scheme  \n(UAIS)?  \nMasaka DLG Bugere Bugere Kyesiiga Nalubega Ziida 1,000,000 No insurance policy No insurance policy 1 obtained. obtained. \nLuswata \nMasaka DLG Makonzi Makonzi \nJimmy \n1,000,000 Kakeeto \n1,000,000 No insurance policy No insurance policy Bukakata Baram obtained. obtained. 2 \nNabasumba 1,000,000  \nResty  \nMasaka DLG Kyesiiga Kyesiiga Kyesiiga Nassuna Mary 1,000,000 No insurance policy  \nNo insurance policy obtained.  \nobtained.  \n3 \nSsali Ibra  \n1,000,000", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}]], "page": 38, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []}