{"paragraphs": [{"content": "- Formerly SFG  \ni", "metadata": {"headings": [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "12. Micro- Supply and 3 demonstration sites had The", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 11, "level": 3}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2. Planned Refer 132 2,042,382,396 \\| \\| to the approved and cleared", "metadata": {"headings": [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Quarter One", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 3}}], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Auditor\u2019s 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 ISSAls 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.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 25, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth  \ne 10 sampled parishes did not The Accounting Officer explained Ranking of carry out wealth ranking that the President through a :  \nHouseholds during identification of presidential directive dated July 5 subsistence households. 2023 where he directed that Details are in Appendix 14  \nsubsistence households be selected  \n\u00a9 through village meetings stopped the use of PDMIS to do wealth \u2014 ranking of the households.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2. Selection and e 46 parishes selected flagship The Accounting Officer explained Implementati projects that were that they received many on  \nof inconsistent with the LG implementation guidelines several Prioritized/FI selected  \npriority of them contradictory especially in", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nagship \ncommodities. Details are in the issue of enterprise selection by :  \nProjects Appendix 15  \nthe beneficiaries such as the user\u2019s \u00bb30 out of 106 farmer handbook for the Parish revolving \\| \n\\_ enterprise/households  \nfund Pillar 1 October 2022 had 22 implemented projects that enterprises that a farmer can pick are not from the priority from depending on the profitability. commodity list. Details are in  \n\\|  \nAppendix 16  \n;  \n\\|  \n.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, [{"headings_0": {"content": "agship", "page": 32, "level": 1}}], [{"headings_0": {"content": "agship", "page": 32, "level": 1}}], [{"headings_0": {"content": "agship", "page": 32, "level": 1}}]], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Insurance  \ne 20 PRF beneficiaries out 20 The Accounting Officer explained \u201a Policy for who carried out farming that PDM enterprises guide no.2", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 32, "level": 1}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "0. If no fully", "metadata": {"headings": [{"headings_0": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Partial artial/N \u2018", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| Actio ncial indicator ' Manag y  \n. [Not ot \nn \nyear s to ement (Full Qua", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Imple Impleme \\| \\| Plan) measure reason y ntifi", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2. n of a two of quan", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- \u201a \\|", "metadata": {"headings": [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}], "page": 49, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "11. SACCO PDM  \nSN Vote Parish", "metadata": {"headings": [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Board Name \\_ of SACCO \u2018Date of Name Name  \n\\_ board \n\"Did board \u201a Remarks. members fill  \nmember expression of appointment interest forms \n(Yes/No) \nMasindi Bwinamira BWINAMIRA 01/06/2022 No Board DLG parish BUDONGO PDM  \nmembers SACCO  \ndid not fill Masindi Isimba ISIMBA MIIRYA 02/06/2022 No expression DLG parish PDM SACCO  \nof interest Masindi Kabango KABANGO 01/06/2022 No forms DLG ward KABANGO PDM \nMasindi Ki ruli 01/06/2022 . D LG Parish a", "metadata": {"headings": [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}, [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}]], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- namen 01/06/2022 Masindi \\_ Kihonda  \nKIHONDA  \n\\_  \nDLG \\_ parish LABONGO PDM  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}], "table_of_contents": []}