{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF MBARARA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nORIGUTAT \nmm \nDECEMBER, 2023 \nTable of Contents \nPage \nTable of Corkenisi  \nii sen anna anna annnan sen ea OPT ON i ress erences ean ceraexei-nenncaanescennce RER BES FORINT 1 ie AUD A ie 2  \n1 eee eee eee 1.0 Implementation of the Approved BUGet .........cccceccsssceescscssnscssssssesscssscsessesssnsesatentesaeetens 1 2.0 Management of the Government Salary Payroll.........ueeeseesenssnennsnnanennnennennenn 9 EPP iets IF DENE TER euer i. 3.0", "metadata": {"headings": [[], [], [{"headings_0": {"content": "ORIGUTAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGUTAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGUTAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGUTAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}]], "page": 1, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that on PBS some outputs do not have the option  \nof inputting the indicators and targets. This is because they do not have  \nappropriate Programme Implementation Action Plans (PIAPs) that should be  \nprovided for by the system. These PIAPs are system generated and therefore  \ncannot be edited or added onto the system by the users. An input without a PIAP  \non the system does not give the user the option to add appropriate activity targets  \nand indicators.  \n5 Implementation of outputs  \nI assessed the implementation of seven (07) outputs with thirty four (34) I advised the Accounting activities worth UGX.1,770,240,947 and noted that;  \nOfficer to put in place", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}], "page": 9, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Four (4) outputs with twenty one (21) activities and expenditure worth measures to address the UGX.244,838,140 million were fully implemented.  \nchallenges that led to the delay of the projects\n2. Three (3) outputs with thirteen (13) activities worth UGX.1,525,402,807 and ensure their full were partially implemented. Out of the thirty-four (34) activities, the implementation.  \nentity fully implemented twenty one (21) activities; thirteen (13) activities  \nwere partially implemented.  \nIn addition, the Accounting Officer Table showing performance indicators and targets  \nshould ensure close Categor  \nNo of No.of No of No of Expenditure monitoring of the y of activi Activi activi activiti Amount (UGX) projects being outputs ties in ties ties es not  \nimplemented.  \nthe fully partia implem  \noutpu imple Ily ented  \nts ment imple  \ned  \nment  \ned  \nFully 0 244,838,140 implemen  \nted  \noutputs  \nPartially 0 13 0 1,525,402,807  \nimplemen  \nted", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}], "page": 9, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Observation  \nRecommendation \nConstruction of Mbarara Health Training School could not be fully implemented due to inadequate funding using DDEG funds. By design it\u2019s a phased project. Refer to Appendix 2 and 3 for details. \n1.6  \nDelivery 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: \n1.6.1 Service Delivery under URF and DDEG  \nI sampled two (2) out of seven (7) activities with a total expenditure of UGX.95,015,259 million The significant findings are provided in the table below.  \n. \nProgramme \\| Activity Sourc Total Summary of Audit Photographic Evidence details eof expenditur findings conclusion  \nfunds e (UGX) (Time,  \n\u2018Millions\u2019 Quality,  \nQuantity,  \nCost and  \nFunctionality  \n)", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}]], "page": 10, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Integrated Mechanized  \n34,580,000 At the time of There Transport routine  \ninspection, need to Infrastructur maintenanc  \ngrading works recruit road e Services e of 21.5  \nwere gangs to km of  \ncompleted, but maintain the Kashaka-  \nthe road was road. Karuyenje bushy and Phase1 destroyed by road heavy rain", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}], "page": 10, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}], "page": 10, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Human Construction DDEG 60,435,259 At the time of Partially Capital of Class inspection, implemente Management room Block  \nd  \nat Mbarara  \nHealth  \nTraining  \nInstitute  \nwith  \nPrincipals  \noffice and", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}], "page": 10, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Recommendation  \nI advised the Accounting Officer to expedite the intervention on the roads before they worsen and become impassable. \n1.6.2 The service delivery under focus areas  \nI sampled three (3) out of nine (9) activities in Five (5) focus areas with a total expenditure of UGX. 5,540,467,235 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. \nActivity Total Summary of Audit Photographic Evidence details expendit findings (Time, conclusi  \nure Quality, Quantity, on  \n(UGX) Cost and \nMillions\u201c_| Functionality)", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}], [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}]], "page": 11, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ie \\| \\| Huma Constructi  \n3,069,896, At the time of Constructi  \nn on of  \n759 inspection of the on works  \nCapital Rwanyam  \nschool, the site were on  \nManag ahembe  \nappraisal was done, going  \nement Seed  \nthe Super and Sub  \nSchool  \nstructure were also  \ncompleted, Roofing  \nand Playground were  \npartially done  \nHuma Constructi  \n2,398,852, At the time of There was  \nn on of 147 inspection of the a delay in Capital Rwentang  \nschool, the site starting  \nManag a Farm  \nappraisal was done, the works  \nement Institute  \nthe foundation on which  \nexcavation, Hardcore resulted  \nfilling the Oversite in delayed  \nconcrete were also service  \ncompleted, Roofing, delivery.  \nFlooring, Fabricating  \nGR8, External works  \nand others were  \npending.  \nHuma Constructi  \n71,718,32 At the time of\\| The  \nn on of a  \n9 inspection of the activities  \nCapital Classroom  \nschool, the site were not  \nManag block at  \nappraisal was done, implemen  \nement Akarungu.  \nthe lightening ted as  \nP/s arrestors were planned installed, the Super therefore  \nand Sub structure there is  \nwere also completed. no service  \ndelivery  \nto the beneficiari  \nes \nThe Officer that of Construction of Farm \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nMbarara DLG had a wage budget of UGX.20,289,188,201, out of which UGX.19,191,331,922 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}], [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}], [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}], [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}]], "page": 11, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No Observation Recommendation 2.1 Utilization of the Wage Budget  \nThe District had an approved wage budget of UGX.17,278,037,999, I advised the and obtained supplementary funding of UGX.3,011,150,202 resulting Accounting Officer to into a revised wage budget of UGX.20,289,188,201, engage the UGX.19,191,331,922 (95%) was warranted resulting into unwarranted authorities once the funds of UGX.1,097,856,279 (5%).  \nban is lifted to allow recruitment of staff in Out of the total warrants, UGX.19,191,331,922 was utilized by the time to enable District representing utilization of 100%, UGX 1,097,856,277 was absorption of the released for secondary school teachers but not warranted as warranted funds. summarized in the table below and detailed in Appendix for details \nApprov Supple Revised Warran Payment Unspent  \ned menta Budget ts UGX. s UGX. Balance UGX. Budge ry UGX. Bn Bn Bn  \nt UGX. UGX. Bn  \nBn  \nBn  \n17,278 3,011 \\| 20,289 19,191 19,191 1,097,856,277 \ne From the above analysis UGX.1,097,856,277 was unspent from the supplementary funding . \n2.2 Validation of employees on the entity payroll  \nI advised the The District had 1656 employees on the IPPS payroll of which 1613 Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}], [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}], [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}]], "page": 12, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 the validation and were categorised as follows;  \nsalary payment \\| to their new duty i. Eight (08) employees who did not appear for the headcount  \nstations.  \nwere accounted for by the Accounting Officer as being away e To always liaise for genuine reasons which included study leave abroad, staff  \nwith the relevant who had no National IDs at the time of validation.  \nstakeholders to ii. Thirty five (32) employees were confirmed to have exited  \nensure prompt the District due to: death, dismissal, abscondment, updates of the retirement, transfer of service, and those who are known to  \npayroll going the Accounting Officer but failed to appear for validation  \nforward. A without justification.  \nfollow-up of the affected staff iii. A total of UGX. 8,556,311 was paid as salary to ten (10)  \nshould  \nemployees in question after exit and this is considered a  \nimmediately be financial loss to Government.  \nmade by management so iv. I further noted that three (03) individuals who were paid  \nas to have them UGX.5,161,456 in the last four years, were not accounted for  \naccess the and these were omitted from the validated payroll. \npayroll.", "metadata": {"headings": [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "c) Six (06) individuals whose names were not on the District's e To engage the payroll by June 2023, appeared for the validation exercise. These  \naffected staff and individuals were included on the validated payroll, upon ensure that confirmation by the Accounting Officer regarding their status.  \nemployee records are duly updated The Accounting Officer explained that these staff were genuine  \nand brought to employees of the vote, are on the payroll and all appeared for  \nthe attention of validation. Some employees were recorded as New Records as  \nthe Ministry of they had HCM migration issues on transfer, some were on  \nPublic Service contract and others had pending feedback from MoES and MoPS.  \nwithin a specified timeline for appropriate  \n\\|  \naction.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}], "page": 13, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details  \nI advised the A total of 206 employees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an staff and ensure that individual.  \nemployee records are dually updated and Inconsistent information undermines the integrity of the District\u2019s brought to the records and may complicate the employee service history and attention of Ministry retirement procedures. Where the errors in dates of birth increase the of public service length of service, it may lead to the irregular extension of employee within a specified service.  \ntime line for appropriate action. The Accounting Officer explained that change of dates of birth in IPPS  \nwas the sole responsibility of MoPS as per the permanent secretary's  \nletter dated 6th February 2017. The issue was noted and the internal  \nmemo has been issued to all the affected staff to submit the required  \ndocuments to the Head of Human Resource Management Unit to \n2.6 Review of the DLG Staff Establishment  \nI advised the Review of the establishment revealed;  \nAccounting Officer to i.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- UGX 300,000,000  \nlines installed with head walls.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], "page": 27, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Lower Section \nI noted that all the planned 2.2kms were worked on using force account. \n4.5.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.5.2.1 Monitoring and Evaluation  \n4.5.2.2  \nFailure to Carry Out Monitoring and Evaluation  \nSection 7.1 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 states that the MoWT shall carry out M&E on quarterly basis to ensure compliance to implementation guidelines, standards and specifications. \nI noted that the Ministry did not carry out quarterly Monitoring and Evaluation contrary to the guidelines. \nAs a result, this could lead to possible compromise on compliance to implementation guidelines, standards and specifications hence poor quality works. \nThe Accounting Officer explained that this responsibility lies with the Ministry of Works and Transport and promised to liaise with them. \nRecommendation \nevidence that the Entity responded to and implemented the recommendations made as per details below; \nRecommendation  \nStatus of Implementation Testing of Accounting Officer is advised to Not implemented. There were materials ensure that materials are tested no reports on file detailing was \nand report of testing results results from testing of not done  \nproduced and filed at each stage of materials and works.  \nworks, \nThis could result in shoddy works and loss of government funds. \nThe Accounting Officer explained that it was the responsibility of the Ministry of Works and Transport but the Ministry will be notified. \nRecommendation \nI advised the Accounting Officer to remind the Ministry team monitor government projects on quarterly basis and issue recommendations to the implementers.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}]], "page": 27, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.6 Other Entity Specific Findings  \n4.6.1 Youth Livelihood Program (YLP) recoveries  \nThe YLP is responsive to Uganda\u2019s Vision 2040 whose mission is to realise \u201ca Transformed Uganda Society from a Peasant to a Modern and Prosperous country within 30years\u201d. At the time of its development, UWEP was informed by the theme of the National Development Plan (2010/11-2014/15), \u201cGrowth, Employment and Social Economic Transformation for Prosperity\u201d. The National Development plan (NDPII2015/16-2019/20) acknowledged the UWEP, indicating that the Government initiated the programme as one of its interventions in response to the high unemployment rate and poverty among the youth. According to NDPII, the YLP was one of the Government\u2019s strategies for ensuring inclusive growth for the youth population segment in the country. \nI noted that since 2014/2015 when the program was launched, Government injected a total amount of UGX.1,161,663,328. During the year under review, only UGX.380,885,800 was recovered, leaving an outstanding balance of UGX.969,077,066 as shown in table below. \nAMOUNT AMOUNT 5% SERVICE OUT STANDING FINANCIAL YEAR DISBURSED RECOVERED FEE BALANCE \n2014/2015 176,231,328 95,020,300 51,755,356 143,956,429 \n2015/2016 139,632,000 118,773,600 12,072,897 32,688,497 \nFailure to recover the funds on due date leads to loss of public funds and fails the program objectives of running a revolving fund to other groups. \nThe Accounting Officer explained that he devised various strategies for recovery of YLP Revolving Fund such as tasking the Focal Person to regularly monitor, supervise and mobilize groups on performance of group projects including funds recovery and serving payment reminders. From ist July, 2023 to 15th November, 2023, the District had recovered UGX.12,722,000 under YLP. \nRecommendation  \nI advised the Accounting Officer to engage the MoGLSD for support in the recovery of these funds.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}]], "page": 28, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Rugarama Parish HQRTS, Bubare S/C Parish Hqtrs- Vacant 0.5 Acres  \nNot", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], "page": 30, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Surveyed 4 Karwesanga land, Rubindi- Ruhumba TC Plan for a market 19 Acres  \nNot \nSurveyed 5 Kyekurura land, Bitsya ward Rubindi- Plan for a market 0.5 Acres  \nBe Titled \n4.9  \nPerformance of Uganda Road Fund  \nRegulation 18(3) of the local government financial accounting and regulations, 2007 states that \u201cthe budget estimates shall be based on the objectives to be achieved for the financial year and during implementation efforts shall be made to achieve the agreed objectives or targets, as the programme of the council\u201d.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}]], "page": 30, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that for mechanised routine maintenance, Road fund had not provided funding for the year but in this current FY 2023/2024, the funds were received. The district was at the final stage of road gang's recruitment and the expected date for Road Gangs to start works was ist December, 2023. He added that heavy rain received during the 2nd and 3rd quarter FY 2022/2023 washed away roads however the District received emergency culverts from Ministry of Works to clear bottlenecks on roads thus out of UGX.115,166,000 allocated for routine manual maintenance UGX.18,125,500 was used to install Armco culverts received from Ministry of Works. \nRecommendation \nI advised the Accounting Officer to always make follow up to ensure that all funds are released where possible. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Mbarara District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}]], "page": 32, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"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'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\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], "page": 33, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The PDC was fully constituted as per guideline\n- The PDC held 4 out 4 quarterly meetings\n- 4 out of 4 quarterly performance reports were prepared.\n- Funding was received of UGX 46,000,000 to cater for the PDC activities  \noe Training of masters trainers was carried out as per guideline and included DPOs and DCOs.  \noe Training of trainers (Core Implementation team) was carried out as planned.  \noe Training oa local experts were carried out.  \noe I observed that in all  \nof Households and", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}], "page": 35, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I noted that all PDM SACCOs had fully constituted Boards and held regular Board e \nmeetings. \noe All PDM SACCOs had included the bank account opening resolution in the minutes. \ne All Enterprise groups in 46 PDM SACCOs were registered by the Community Development Officers at the Subcounty as Community Based Organisations.  \noe All PDM SACCOs have updated PDM member registers as per the guidelines.  \noe I noted that all parishes carried out wealth ranking during identification of subsistence households. \nI noted that none of PDM SACCOs failed to Account for SACCO funds. oe \nI noted that beneficiaries received funds as indicated in the SACCO records. oe \ne I further noted that no beneficiaries/ households in PDM SACCos received PRF multiple times.  \ne I noted that 46 PDM SACCOs received PRF of UGX.100 million each hence no \nover or under release. \n5.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n5.1.3 Planning and Budget Performance  \nI reviewed the Mbarara District approved work plan and budget for PDM activities and noted the following. \n5.1.4 Late disbursement of funds \nPara.10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nI noted that 46 SACCOs received PRF in the last quarter, among which 46 PDM SACCOs received all their PRF in the last month of the FY, June 2023, as shown in table below. \nSN Date of  \nNo. of PDM SACCOs paid Amount paid onthe Remarks  \nrelease on the date date  \n1 27/10/2022 46 1,150,000,000  \n2 22/12/2022 \\| 1,150,000,000  \n3 23/06/2023  \n2,275,000,000 All PDM SACCOs received funds in the last month. (Delayed) \n4,575,000,000", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}]], "page": 36, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.1.5 Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below;  \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer \n(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 2}}]], "page": 37, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.  \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District Parish and SACCO level and made the following observations; \nSN Governance Observations \\| Recommendation \nm Structure \nParish  \nI reviewed the operations of the PDC in I advised the Accounting \nDevelopment \nthe 10 sampled PDM SACCOS, and noted Officer to ensure that PDCs Committees (PDC) the following;  \nare trained on preparation of e The 10 PDCs held 3 out of quarterly Parish priorities, action plans \nThe Accounting Officer explained that the prescribed format for the parish priorities had not been well understood and committed to train the PDCs on how to use the prescribed format. \nHe further explained that the Quarter 1 FY 2022/2023 release of UGX 250,000 under PDM Administrative Costs was utilized to facilitate the PDM SACCO General Meetings and Initial training of PDM SACCO Leaders as guided by PDM National Coordinator under Circular ADM/928/406/01. \n", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 2}}], [{"headings_0": {"content": "m Structure", "page": 37, "level": 3}}], [{"headings_0": {"content": "m Structure", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}]], "page": 37, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. SACCO  \nI noted that some committees like I advised the Accounting Committees and Production and marketing subcommittee, Officer to coordinate all PDM Sub Committees  \nBusiness Development and Finance and SACCOs to constitute the investment sub committees were not missing committees and constituted, refer to appendix 10.  \nsubcommittees as per Guide 2 for efficiency and effectiveness of internal failure to have a functioning control systems Board/Committees/Sub-Committees may  \nlead to mismanagement of the SACCOs  \ndue to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], "page": 38, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer explained Currently all SACCO\u2019s have a Governance structure which include Board committees, Supervisory and Vetting committees as per the guidelines of formation of PDMSACCOs to start .But the subcommittees will be formed during the first SACCO\u2019s AGM\u2019s early 2024. \n5.1.6 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) \nunder PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of the \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}]], "page": 38, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.  \nI made the following observations; \nSN Nature of Observations  \nRecommendation registration  \ni,  \nLicensing of PDM I noted that all of the 10 sampled SACCOs were I advised the Accounting SACCOs Under the not licensed to take on the business of lending Officer to engage the Microfinance  \nunder Microfinance Institutions money lenders act PDM secretariat for Institutions Money as detailed in the Appendix 11.  \nsupport in this area. Lenders Act  \nAs a result, enforcement of recovery of PRF from  \nbeneficiaries by the PDM SACCOs may be legally  \nchallenged leading to loss of Government funds. \nThe Accounting Officer explained that under the 2020 Cooperative Act as amended provides for Cooperatives to have a probation period of 24 months and thereafter, they are issued with a permanent Certificate and then all SACCO\u2019s have to get Licensed by UMRA in order for them to conduct business and this license is issued annually. So from that background, all PDM SACCO\u2019s are still under probation with no permanent registration. a I \n5.1.7 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial -  \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}]], "page": 39, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations  \nRecommendation Selection and Two (02) farmer\u2019s in some I advised the Accounting Implementation of enterprise/households implemented Officer to ensure \nPrioritized/Flagship \nprojects that are not from the priority increased monitoring of Projects  \ncommodity list. Appendix 12 refers.  \nthe PDM SACCOs and their respective enterprise Failure to implement selected projects by groups to ensure that they the entity may lead to diversion of funds to implement activities in line unplanned projects.  \nwith LG selected Priority commodities.  \nThe Accounting Officer explained that some  \nfarmers engaged in goat farming which was  \nnot in the flagship projects due to  \ninconsistent guidelines. This was later  \nharmonized and we are encouraging all  \nbeneficiaries to be in priority projects. \nLoan Application and I reviewed of loan files and noted that all I advised the Accounting Approval Process  \nbeneficiaries in all Parishes who accessed Officer to ensure all loans before 5\u201d June 2023 were not beneficiaries are selected selected through the PDMIS. I also noted through the PDMIS as that for the beneficiaries in all Parishes who required by the PDM accessed loans after 5\" June 2023, there handbook.  \nwas evidence that they had been vetted by  \na village meeting convened by the  \nenterprise groups as detailed in the table  \nbelow. \nI further noted that 20 beneficiaries from the ten (10) parishes sampled accessed \nfunds by the beneficiaries to unplanned projects. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}]], "page": 40, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for I noted that all PRF beneficiaries who I advised the Accounting Farming Enterprises  \ncarried out farming enterprises in all PDM Officer to engage the PDM SACCOs did not obtain agricultural secretariat for further insurance policies from UAIS as shown in guidance on this matter. Appendix 14.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], "page": 41, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that being the first time to implement PRF the farmers did not have enough information about the Insurance and even the money disbursed to each PRF beneficiary was not enough for them to register with Uganda Agriculture Insurance Scheme (UAIS).In future we shall advise them to obtain Insurance Policies. \n5.1.8 Irregularities in project implementation  \nI reviewed loan file and carried out physical inspections where I observed the following; \noe 2 beneficiaries in Bukiro and Nyarubungo PDM SACCOs had implemented different projects \nSN. Vote Parish Name of Name of Loan Loan Project Status of Remark Name Name SACCO PRF Amount Amount funded the project beneficiary as per as per  \n(Take  \nSACCO household pictures and records evidence make  \nprovided  \ninterview  \n(Interview notes to be  \nnotes, Bank signed by information  \nbeneficiaries)  \nreport,  \nbank  \nstatement \n\\| \netc.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}]], "page": 41, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Mbarara Bukiro BUKIRO MPIRWE 1,000,000 1,000,000 BANANA DOING WELL \\| Different DLG Ward WARD PDM SAM  \nproject SACCO", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], "page": 41, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], "page": 41, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Mbarara Nyarubungo 'NYARUBUNGO KAZOOBA 1,000,000 1,000,000 COFFEE NOT DOING Different DLG BUKIRO PDM DAVD  \nAS project EXPECTED", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], "page": 41, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 300,264,569 300,264,569 300,264,569 - Production", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], "page": 44, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1,072,307,403 142,800,000 \\| 1,215,107,403 1,215,107,403 1,215,107,403 - Health \n4,010,817,811 299,400,000 \\| 4,310,217,811 4,310,217,811 4,310,217,811 \nbution of Amount  \nVariance/ allocated total district grant Need to the monetary value 0 \nwater (the higher  \n(get implemented at the \ncoverage the variance \nproject(s) percentage of \namount the \nsub-county asa \nhigher the \nthe total grant) \nlities ser  \noe \nes \nFailure to do so his company will be forwarded  \nto contracts committee for final decision that may \ncause termination of your contract and further recommendation for blacklisting. \nAccounting officer warned \nthe contractor of the breach in the contract by failure to respond and rectify the defective works after giving various notification and instructions. \nThe contractor was advised to respond or else further actions be taken against \nhim including termination as specified in the contract \nAppendix 8: Status of Land  \nSTATUS OF LAND OF MBARARA  \nDLG FOR THE ENDED 30\u2122 JUNE  \n2023  \nLOCATION USAGE SIZE REMARKS \nDip Tank at Katojo parish Bubare sub- Mbarara Referral  \n2.7 Acres  \nTitling process at deadpan county hospital inceneration level  \narea  \nKariro Valley Dam at Omungoma \u2014  \nCommuninal valley dam 4 Acres  \nTitling process at land offer Rutooma, Rwanyamahembe TC  \nBwengure HCII land at Bwengure  \nHealth Centre II  \nparish, Kangongi Subcounty  \nBwizibwera Market land at Bwizibwera Market  \nLower, Bwizibwera TC \nlevel  \n0.5 Acres Titling process at land offer level  \n6 Acres Titled \nKiyenje Market,Bubare Vacant 0.25 Acres Not surveyed I,Rwenhanku,Bubare S/C  \nRubindi Market land Rubindi- Market  \n8 Acres Titled  \n;  \nRuhumbaTC \n", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}]], "page": 44, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "14. Kabare Ward land, Rubinbi-Ruhumba Ward Headquarters 0.2 Acres  \nNot", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], "page": 48, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Surveyed ,  \nTC", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], "page": 48, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "15. Kagongi Sub-County land, Kagongi S/C Subcounty Headquarters 1 Acre  \nBeing Surveyed & Kagongi HCIII\n16. Kakyerere land, Ntuura, Kagongi S/C Open Land-vacant 4Acres  \nBeing Surveyed\n17. Kamushoko parish land, Bubare S/C Kamushoko parish  \n0.5 Acres Application Level Headquarters  \nKamushoko Parish land Dip Tank 0.5 Acres Not Surveyed Kariro Parish Land  \nCommunal Valley Dam 4 Acres  \nNot Surveyed Kashaka Parish land, Bubare S/C  \nParish Headquarters and 0.5 Acres  \nNot Surveyed Eucalyptus Trees  \nKashare Parish land, Kahare S/C Parish HQTRS &  \n0.882 Ha Titled livestock Market  \nKashari County land, Bwizibwera County/Future District 49.1 Ha  \nTitled  \nHQTRS, Bwizibwera  \nHCIV & Forest  \nKatojo Parish HQTRS Land Bubare Parish Hatrs  \n5 Acres  \nApplication level ,  \nsub-county  \nKatyazo Ward land,  \nWard Hatrs 7 Acres Not Surveyed Rwanyamahembe TC  \n\\| 25. Kibingo Parish land,Kagongi S/C Parish Headquarters 0.25 Acres Not Surveyed Kyandahi Parish land, Kagongi S/C Parish Heaquarters 0.25 Acres Not Surveyed Mabira Parish land,Rwanyamahembe Mabira Headquarters & 19 Acres  \nBe Surveyed  \nTC Mabira HCII  \nMugarutsya Parish,Bubare S/C  \nParish Heaquarters & 0.25 Acres Not Surveyed Mugarutsya HCIT\n18. Nsiika Parish land, Kagongi Subcounty Parish Headquarters 0.25 Acres  \nNot  \nSurveyed\n19. Nyabisirira Town Council land Town Council  \n0.668-6 Ha Not Surveyed Headquarters &  \nKyenshama Market\n20. Nyabisirira Ward land  \nWard Heaquarters 0.6885 Ha Not Surveyed Nyamiriro Parish land, Rubindi Hatrs  \n2 Acres Not Surveyed RDC Office Block land,Boma Hill Offices  \nTitled", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], "page": 48, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Rubaya S/C H/Qtr land  \nSubcounty Headquarters 17.5 Ha  \nTitled \nRubindi -Ruhumba TC Land TC Hatrs TC Hqtrs & Rubindi HC. 4.49 Ha  \nAt deadpan level ,  \nII", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}]], "page": 48, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "36. Rugarama Parish HQRTS, Bubare S/C Priash Hatrs- Vacant 0.5 Acres  \nNot  \nSurveyed I 3%; \\| Ruhunga Parish  \nRuhunga Parish 3Ha Not Titled Heaquarters\n37. Rushozi Parish Land  \nParish Headquarters 15 Ha Not Titled\n38. Rutooma ward land,Bwizibwera- Rutooma Ward HQTRS 2Acres  \nNot  \nSurveyed Rutooma TC\n39. Rwanyamahembe TC Land  \nTC Headquarters- 12 acres Not Surveyed Offices & Banana  \nPlantetion  \nRwebishekye Parish Land Parish  \n4 Acres  \nBeing Surveyed Headquarters, forest and  \nplayground\n40. Rwenshanku Parish Hqtrs, Bubare S/C Parish Hqtrs  \n1.5 Acres  \nNot Surveyed\n41. Rutooma T/C land, Bwizibwera \u2014 RutoomaMarket 0.5Acres Not Surveyed Rutooma TC", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], "page": 48, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], "page": 49, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "52. Mitooto Parish land, Kashare S/C  \nMitonto Trading Centre 0.098 Ha Not Surveyed\n53. Mitoozo Parish land, Kashare S/C \\| Pe Headquarters 2Ha  \nNot  \nSurveyed\n54. Mitoozo Parish land, Obubare ,  \nObubare Trading Centre 0.56 Ha  \nNot surveyed Kashare S/C\n55. Nchune Parish land, Kashare S/C Parish headquarters 0.325 Ha  \nNot  \nsurveyed\n56. Ngango land, Ngango parish, Kagongi Parish Hatrs  \n0.25 Acres Not Surveyed S/C\n57. Oruberera land, Along Bushenyi road, Public Toilet & a house 0.25 Acres  \nNot  \nSurveyed Bubare S/C\n58. Oruberera land in Katojo , Bubare S/C Vacant Land  \n0.25 Acres Not Surveyed\n59. Plot 2 Western Bypass Link Land  \n0.103 Ha Titled", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], "page": 49, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "60. Reservoir land Tank land, Kabare Resrvoir Tank  \n0.005 Ha Not Surveyed Ward, Rubindi- Ruhumba TC\n61. River Side land, Rubindi  \nRubindi-Ncune Trading 0.025 Ha Not Surveyed Nchune,Kashare S/C Centre\n62. Rubindi Tax Park, Rubindi-Ruhumba T 0.1 Acre  \nTax Park Not Surveyed C\n63. Rwabinyonyi-Mirongo, Kashare S/C Rwabinyonyi community 0.666Ha  \nNot Surveyed water source\n64. Rwamuhigi Land, Rubindi S/C Vacant  \n25ftx100ft Not Surveyed\n65. Rwebishekye land, Muko  \nMuko Cattle Dip 2 Acres  \nBeing Surveyed Rwanyamahembe\n66. Rweishamiro Land Rwanyamahembe Communal Dam  \n11.98 Acres Titled TC\n67. Rwera land , Kibingo Kagongi S/C Vacant Land  \n3 Acres  \nBeing Surveyed\n68. Water tank land, Omugyera-Nyamiriro Water Tank 0.05Ha Not Surveyed Rubindi S/C  \n\u201a\n69. Kakyeka Stadium land, District Headquarters, Kamukuzi-Kakyeka\n70. Rubindi Play Ground- Rubindi- Ruhumba TC", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}], "page": 49, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- VaWnHnd Wdd NOHSNWW Javvanga WIVHSV Juvvana OLOLYY Javvang WWwvuvond 3avvang NVHSNIMY aduvvend OZVALW 3Malz\u0131ma VWOOLNA Wdd VWOLNA AMdIZIMG VWOOLNY Wdd 3HSIEIMY SMSIZIMa VWOOLNY WAd OFOLN3MA AMSIZIMa VWOOLNA WAd AMAIZIMA YAMOT VWVANVMY IL AHV VWVANVMY OL VASIA DL ODDVS Oo Wdd ODDVS Wdd ODDVS nad ODDVS Wad ODIvS na Wadd ODDVS -Ve DL ODIVS auvMm \u201cWd DL ODDVS 3 \"va IL OIIVS aavm \"va IL OIIVS Wa auvm 39W3H Wad ODDVS auvMm 38WSH Wad ODDS \u2014  \n\u20ac Tr \u20ac c \u20ac \u20ac \u20ac v \u20ac S \u20ac 9 Z \u20ac 8 \u20ac 6 v 0 v T v Z", "metadata": {"headings": [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], "page": 53, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 MABIRA  \nNo No No Some 3 WARD committees RWANYAMA  \nare not active \n4 KARUYENJE  \nNo No No Some 4 WARD committees RWANYAMA  \nare not active HEMBE TC  \nPDM  \nSACCO \nKABARE No Some WARD  \ncommittees RUBINDI-  \nare not active RUHUMBA  \nTC PDM  \nSACCO \n4 MUGARUSY No No Some A BUBAARE committees PDM  \nare not active SACCO \nAppendix 11:Transfer of PRF to \\_un-licensed SACCOs \nSN. Vote Parish Name of SACCO Is the SACCO Remarks Name Name registered under  \nMicrofinance  \nInstitutions  \nmoney lenders  \nact \n2016? \nYes/No) \n1 Mbarara Rubindi RUBINDI CENTRAL NO  \nNot licensed under  \nDLG WARD RUBINDI- microfinance institutions to RUHUMBA T/C PDM  \nlend money.  \nSACCO \n2 Mbarara Karwensanga KARWENSANGA NO Not licensed under DLG (RUGAAGA PDM) microfinance institutions to lend money. \n3 Mbarara Bukiro BUKIRO WARD PDM NO  \nNot licensed under  \nDLG SACCO microfinance institutions to lend money. \n4 Mbarara Nyanja NYANJA WARD BUKIRO NO  \nNot licensed under \nPDM lend money. \n8 Mbarara Karuhama KARUHAMA WARD NO  \nNot licensed under  \nDLG RUBINDI microfinance institutions to lend money. \n9 Mbarara Bwizibwera BWIZIBWERA UPPER NO  \nNot licensed under  \nDLG Upper WARD  \nmicrofinance institutions to lend money. \n10 Mbarara Akaihamba AKAIHAMBA WARD NO  \nNot licensed under  \nDLG NYABISIRIRA microfinance institutions to lend money. \nAppendix 12: Selection and Implementation \nSN Vote Parish Name of Name of Loan Loan Projec Status of Remar Name Name SACCO PRF Amoun Amount t the k beneficia tas per as per funde project  \nry SACCO househo d (Take  \nrecords Id pictures evidence and make provided  \ninterview \n(Intervie \nnotes to be w notes, signed by Bank  \nbeneficiari informati \nes) \non report, bank statement etc.", "metadata": {"headings": [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"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}}], [{"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}}], [{"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}}], [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}], [{"headings_0": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}]], "page": 54, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Mbarar Bukiro BUKIRO MPIRWE 1,000,0 1,000,000 BANAN DOING Differe aDLG Ward WARD PDM\\_ SAM 00  \nA WELL nt SACCO", "metadata": {"headings": [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], "page": 55, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4. Mbarar Nyarubun NYARUBUN KAZOOBA aDLG go GO BUKIRO DAVD", "metadata": {"headings": [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], "page": 55, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nproject \n1,000,000 COFFE NOT Differe E DOING AS nt PDM EXPECTED project \nAppendix 13; Failure to follow the stipulated loan application and approval process \nS Vote Parish Name Name of Was the Date Loan Were Were N Nam Name of PRF benefici loan Amou the they e \nSACCO beneficia ary was nt loan vetted by ry from obtai benefic a village \n\u20acS \nVAWVHVN  \nIanIand  \naavMm ayuvMm 91a 000 \u00a37 I9NALF9 VW VW ele SOQ ON \u2018000\u2019T 02/9/8 SOA NANVS VHNYVy vHnavw 4eqw LHOIN  \n\u20ac@  \nJa  \n000  \n\u2019000'7 0%/9/S gVHSOAN \nWdd I  \nNA13A3 SNOWY 1d 000 \u20acZ IZ 34 34 ee SoA on \u2018000\u2018T 02/9/S S8A VEVEWSy NONIME NONAME JeqW \n\u20acZ  \nHLIane 000 \nIMWNdW  \nWdd  \nouamna  \nyd 000 \u20ac2 alAva OONN OONN ele sa on \u2018000'T oz/g/z S84 VEOOZV anavan GNUVAN JeqW 3  \nOAvalvad  \nva  \n\u20ac20  \nNNANLVN  \n000 \nODDVS  \nSON Wdd D/L  \nTISNYOD OYIDING 97a 000 7)  \n3\\| auvmo\\| auvmo ele SOA on \u2019000\u2019T z/s/6z SoA zvaaaMmL SnIana ONTaNY Jean \n\u20ac20  \nZ/S/61 Hdvsv I  \nZVaV LAW  \nWdd  \noamna  \nyd \u00a320 GINA auvm auvMm ele SOA \n7/S/61 SeA JGNVSY VENVAN VCNVAN JeqW \n\u20ac720 \n2/S/ST \n4SIWOUd 3 \nPIUS 8/6/20 1,000, \\| 23 \n000 \nBWIZIB BWIZIB TUKUNDA Yes 6/6/20 1,000, No Yes NE 23 000  \nSTELLAH \nTUMUSII 5/6/20 1,000, 000 ME IRENE 23 \nNATUNDA Yes 12/6/2 1,000, No Yes NE ALLEN 023 000 \nTUMUSII  \nME  \nGODWIN 9/6/20 1,000, 23 000 \nAppendix 14: Failure to obtain an insurance policy( all the groups don\u2019t have the Uganda Agricultural insurance scheme). \nIf the loan is for a SN Vote Parish \nName of SACCO Name of Loan Name Name \nPRF Amount a farming  \n.  \nbeneficiar operation, did y the borrower obtain an agriculture insurance policy under the \nUganda \nAgriculture \nInsurance  \n\\| Scheme (UAIS)? Mbarar RUBINDI RUBINDI CENTRAL ALL 1,000,000 NO  \na DLG \nWARD RUBINDI- RUHUMBA T/C PDM SACCO \nMbarar KARWENSAN KARWENSANGA \n1,000,000 NO \naDLG GA (RUGAAGA PDM) \nMbarar BUKIRO BUKIRO WARD \n1,000,000 NO", "metadata": {"headings": [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}], [{"headings_0": {"content": "Uganda", "page": 57, "level": 3}}], [{"headings_0": {"content": "Agriculture", "page": 57, "level": 3}}], [{"headings_0": {"content": "Agriculture", "page": 57, "level": 3}}], [{"headings_0": {"content": "Agriculture", "page": 57, "level": 3}}], [{"headings_0": {"content": "Agriculture", "page": 57, "level": 3}}], [{"headings_0": {"content": "1,000,000 NO", "page": 57, "level": 3}}], [{"headings_0": {"content": "1,000,000 NO", "page": 57, "level": 3}}], [{"headings_0": {"content": "1,000,000 NO", "page": 57, "level": 3}}], [{"headings_0": {"content": "1,000,000 NO", "page": 57, "level": 3}}]], "page": 55, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["2 Theme area-PDM expenditure audited", "4 Focus area-Education grant - Formerly 363,775,320 19,837,952,028 53/72", "SFG", "6 Focus area-Microscale irrigation projects 117,930,056 19,955,882,084 54.04", "6 Focus area-Transitional Roads 300,000,000 20,255,882,084 54.85", "Rehabilitation", "7 Focus area-UGIFT (Infrastructure) 4,160,798,842 24,416,680,926 66.12", "8 Focus area-Water development grant 783,282,000 25,199,962,926 68.24", "L (Piped water, and Rural water and", "Sanitation grant)", "9 PHC Development -Health 278,454,764 25,478,417,690 68.99"], "page": 5}]}