{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF MITOOMA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORIGINAL COPY \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nPage \nTable OP Cer innen  \ni ran erg TE LEG, \n2 2 1 2 EEE \u00c4, \na  \n1 un \nI SRO] Seles) (IETS  \nif een \nL.O Implementallen sine Abpr\u00f6ved Budget  \n1 \u201eeu nennen \n20 Management arte Govanmment Salay Pyn\\|  \n9 nnnnnnene \nBEER \nEMPHASIS OF MATTER  \n12 une \n3.0 \nChange in Accounting Treatment for Non-current Assets... 12 \nTEE  \n12 EEE TEE \n4.0 Implementation of Key Government Grants/Programmes ......unnnnnnennenen 12 4.1 District Rural Water Supply and Sanitation Conditional Grant..................ennn 13 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Progran........................ 14 \n= Edlieatian Development: Tat  \n16 una desnmnanovannnanxrancomminvaneamenccouen \nee 17 \n4.5 Transitional Development Ad Hoc Grant-Health  \n20 .........cccccccsssscsssesssssessssssssssssesesessesseeeees \n4.6 Youth Livelihood Programme Recoveries to Date  \n22 .........ccccccscscssssesssesesssssesesesestesasaseeeree \n4.7. Uganda Women Entrepreneurship Programme (UWEP) Recoveries to date.  \n23 ................. \nPee Regisiratlen ard Ting af lad  \n24 nn u \nOT EIER IUFORPIR LEN 24 ng \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........c.cccccscscsesteseseereons 24 \nAUDITOR'S RESPONSIBILITY FOR THE AUDIT OF- FINANCIAL STATEMENTS  \n25 anna... \nOTHER REPORTING RESPONSIBILITIES 26 a EEE \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccsssssssssscsseecesereeesteees 26 \nList of Acronyms \nDistrict Local Government  \nGovernment of Uganda  \nHuman Capital Management System  \nINTOSAI  \nInternational Organization of Supreme Audit Institutions IPPS  \nIntegrated Personnel and Payroll system  \nISSAIs  \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR  \nLocal Government Financial and Accounting Manual, 2007 LGPPDA  \nLocal Government Public Procurement and Disposal Authority LLG  \nLower Local Governments  \nLR Local Revenue  \nMoES Ministry of Education  \nMoFPED  \nMinistry of Finance, Planning and Economic Development MoGLSD  \nMinistry of Gender, Labour and Social Development  \nMoLG  \nMinistry of Local Government  \nNAA  \nNon-Tax Revenue  \nProgram Budgeting System  \nProcurement & Disposal Unit \nPPDA \nUGX Uganda Shilling \\|URF \\| Uganda Roads Authority USMID \nUganda Support to Municipal infrastructure Development Uganda Women Empowerment Project  \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL nn", "metadata": {"headings": [[], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}]], "page": 1, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- =.", "metadata": {"headings": [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], "page": 4, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ON THE FINANCIAL STATEMENTS OF MITOOMA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Mitooma District Local Government, which comprise the Statement of Financial Position as at 30\u2018\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Mitooma District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}]], "page": 4, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The District Local Government under collected revenue from LST, other I further advised the property income and miscellaneous revenue which is commendable Accounting Officer to performance, however, there may be an indication that the local revenue identify new revenue targets set were low compared to the entity\u2019s revenue potential. Refer to sources to maximize Appendix 1.  \nthe revenue potential of the District aimed Low Local Revenue targets denies the District its ability to maximize its at  \ncontinuous revenue potential that could facilitate the improvement of service delivery.  \nimprovement of local revenue  \n.  \nThe Accounting Officer attributed this to recovery of business from post  \nCovid19 era. \nPerformance of GOU warrants  \nThe District had an approved budget of UGX.52,696,980,555 from the various I \nadvised the programmes out of which UGX 50,813,215,516 was warranted resulting in a Accounting Officer to shortfall of UGX.1,883,765,039 representing 96% performance. \nensure that the affected activities are The performance of warrants from each of the programmes from which the rolled over to the entity was allocated funds is shown in the table below;  \nnext budget for \nimplementation. \nProgramme Approved Warrants Variance Budget (UGX) (UGX) (UGX) \n39,774,573,596 38,288,997,401 1,485,576,195 Management  \nGovernance & 1,415,401,361 1,361,579,749 53,821,612 Security  \nTourism 1,056,000 1,056,000 0 \nNo Observation asians + Recommendation Public Sector \\| 4,687,165,400 4,579,310,722 107,854,678 98%  \nTransformation  \nTotal 52,696,980,555 50,813,215,516 1,883,765,039 96% \nThe UGX 1,883,765,039 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nN Programme Amount not Activities Purpose and", "metadata": {"headings": [{"headings_0": {"content": "comprehensive", "page": 6, "level": 1}}, [{"headings_0": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}]], "page": 6, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. warranted not impact of the /partially unimplement implement ed activity  \ned  \n1 Infrastructure and  \n5,425,016 Partially The  \nservice development implemente construction of d  \nthe District face remained incomplete and \\_ un received URF  \n2 Natural resources,  \n188,720,000 Monitoring Limited Environment, Climate  \nof swamps monitoring of change, Land and  \nand the swamps water  \nencouragin and tree  \ng tree planting planting  \n3 Population, health, 1,485,576,195 Partially Limited safety management  \nimplemente monitoring and  \nd supervision of on-going  \nEu project I TOTAL  \n1,679,721,211  \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], "page": 7, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Result Based Financing activities,  \nConstruction of the District face remained incomplete. e  \ne Roads and bridges were not improved. \nThe Accounting Officer explained that this was due to budget cuts which lead  \nto failure to release all Road funds and Result Based Financing Funds. Also  \nthese activities are prioritized in 2023/2024 and 2024/2025 budgets and the  \ndistrict has continuously engaged the relevant Ministries to fund the budget for  \nbetter service delivery.  \n1.3 Utilization of Warrants  \nOut of the total warrants of UGX. 50,813,215,516 availed during the year, I  \nadvised the UGX. 49,908,036,565 was utilized by the entity resulting in unutilized warrants Accounting Officer to of UGX 905,178,951 representing utilization of 98% as shown in the table ensure that all \nObservation en Recommendation Development 515,372,965 515,370,420  \nplan  \nimplementation \nIntegrated 3,444,208,608 3,444,208,608 0 100% transport  \ninfrastructure  \nand service  \nNatural 749,534,119 749,534,117 2 100% resources,  \nEnvironment,  \nClimate change,  \nLand and water \nPrivate Sector 42,410,020 42,410,020 0 100% Development  \nPublic Sector 4,579,310,722 4,577,759,954 1,550,768 100% Transformation \n50,813,215,516 49,908,036,565 905,178,951 98% Source of information is PBS. \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing activities affected by under-utilization of warrants \nProgramme Warrants not Activities Reason for the Utilized affected by underutilizatio the under n of warrants \nHuman Capital 804,381,439 \u2019  \n\u2019 \nutilization\u201d \nThese are all Management UGIFIT projects (UGIFIT),  \nand it was due Agro 99,229,617 Micro-scale to delayed t  \nt  \nindustrializatio irrigation completion, n \nequipment set partial delivery up for 4 farmers of  \nmedical on 8 acres of equipment\u2019s and land \ndelayed Public Sector \n1,550,768 Mobilization of completion of Transformatio \nCommunity to the Seed School. n(UGIFIT)  \nimplement  \ngovernment  \nprogrammes \nAs a result of failure to utilise warrants; \ne The retention was not paid.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}]], "page": 7, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Supply and installation of medical equipment for Ryengyerero and Nyakishojwa HCIIIs  \nQi Bitereko HC 111 Upgrade To HC 1V  \nConstruction Of Rutookye/Bitereko Hc 111  \nOS Mitooma Hc IV Upgraded to Hospital.  \nMicro-scale irrigation equipment set up for 3 of 4 farmers on 8 acres of land", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "a Rehabilitation of Kizinda-Rutookye-Bitereko-Rwempumgu 27.9 Km Rd and Kisiizi -Kiyanga 19.1Km Rd", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Construction of 2 in one staff house at Mayanga HC III\n8. Construction of Kitojo Seed School-Kashenshero s/c 9 Kigyende Hc 111 Construction Of Maternity  \n.", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1 0. Completion of Upgrade of Nyakishojwa and Ryengyerero HC II's to HC III's \n", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, [{"headings_0": {"content": "with]", "page": 10, "level": 2}}]], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Construction of Bitereko Skilled Centre\n12. Rwoburunga Seed Sec School", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refe r to Appendix 3 for details \nThe Accounting Officer explained that;  \nProjects managed by UPDF and UGIFT contracts posed unique implementation challenges especially delayed works\u2019 completion.  \nFor Kigyende Hc 111 construction had challenges of site reallocation \n1.7 \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: \n1.7.1 Service Delivery under Focus Areas  \nI reviewed Seven (7) out of nine (7) activities in Six (6) focus areas with a total expenditure of UGX 5,364,950,165. Below is a summary of my findings details are in the respective Focus area para\u2019s.  \nN Programm Activity details Focus Total Summary of Audit  \no. \\|e \narea expenditure findings (Time, conclusion (UGX)  \nQuality,  \nQuantity, Cost  \nand \n12-HUMAN Supply and CAPITAL installation of DEVELOPME medical equipment 1  \n\"INT for Ryengyerero and Nyakishojwa HCIIIs \nFunctionality)  \nUGIFT  \n360,000,000 At the time of the Delayed inspection on delivery of 30/08/2023, only hospital  \n69% of the equipment equipment\u2019s were delayed access delivered of services to \nml \npeople. 12-HUMAN Kigyende Hc 111 Transition 670,000,000 At the time of No services CAPITAL Construction Of al  \ninspection on from maternal DEVELOPME Maternity developme  \nNT  \nnt grant -  \n2 .  \nHealth  \nAdhoc \n30/08/2023, no ward are works had started being used yet full payment since patients was made and the are referred to contract period of Mitooma  \n6 months had HCIV. expired  \nAgro- 123 Irrigation Micro 255,515,000 At the time of Non- industrializat systems established scale  \nion in lower local irrigation \ninspection 30/08/2 implementatio 2023, works had In of 1 site 3 Governments  \nbeen completed delayed access . however to targeted one  \ndemo firm was not services and worked on.  \nwas due to political interference. 12-HUMAN Construction of Education 3,500,000,000 At the time of No services to CAPITAL Bitereko Skilled grant -  \ninspection on the community DEVELOPME Centre Former 30/08/2023, due to delayed NT  \nSFG (HoC)  \nconstruction was completion of still at ground works. \nof. extension \nwere provided, community... \\_ \\_\\|,  \n= workers, extension  \nhence activity well  \nworkers training done  \n09-  \nRoad maintenance URF  \nINTEGRATE of 120kms \n238,716,000 At the time of the Services Audit delivered well D to the 7 TRANSPORT community. INFRASTRU  \nCTURE AND  \nSERVICES  \nTotal  \n5,364,950,165 \nThe Accounting Officer explained that;", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}]], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe Projects managed by UPDF and UGIFT contracts posed unique implementation challenges especially delayed works\u2019 completion.  \ne For Kigyende Hc 111 construction had challenges of site reallocation which delayed works to kick-start.  \ne For Kitojo seed school, the contract was still running and works on going as per attached report.  \noc The supplier delivered half of the equipment ordered and, it was in the last days to completion of the Financial Year. Therefore the district could not get another supplier. However, the remaining equipment were recently delivered. o For Micro scale Irrigation, because there was a seed school in the neighbourhood of the intended project, The district Executive Committee realized a school would serve better and therefore advocated for change of the project to the seed school, and this called for seeking guidance from the relevant ministry, whereby the district is waiting for a response.  \ne For Kizinda-Rutookye road and Kisizi-Kiyanga road was due to delay by Ministry of Works (the Contractor) to start on the works resulting from delays in the release of the funds to the district. \nRecommendation  \nI advised the Accounting Officer to ensure that the projects are completed in the Financial Year 2023/2024. \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 for additional funds to cater for", "metadata": {"headings": [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}]], "page": 12, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mitooma District Local Government-had-a wage budget of UGX.22,463,977,786, out of which UGX.22,462,168,916 was utilised for the period under review. Below is a summary of the key findings from the special audit;  \nNo Observation Recommendation 2.1  \nUtilization of the Wage Budget  \nThe District Local Government had an approved wage budget of I advised the Accounting UGX.19,279,604,004, and obtained supplementary funding of Officer ensure that are UGX.3,184,373,782 resulting into a revised wage budget of received funds are UGX.22,463,977,786 which was all warranted.  \nutilised to avoid having Salary arrears.  \nOut of the total warrants, UGX.22,462,168,916 was utilized by the  \nDistrict Local Government resulting in un-utilized warrants of  \nUGX.1,808,870 representing utilization of 100% as summarized in  \nthe table below; Details in appendix 4. \nApprove Supplem Warrant Payment Unspen d entary  \ns UGX. s UGX. Bn t Budget UGX. Bn Bn Balance UGX. Bn UGX. Bn \n3,184,373,  \n1,808,87 782 \nFrom the analysis, I noted that;  \ne There was an under absorption of UGX.1,808,870 \n2.2  \nValidation of employees on the entity payroll  \nThe District had 1,891 employees on the IPPS payroll of which I advised the Accounting 1,806 (95.5%) were fully verified, 22 (1.16%) partially verified, 5 Officer to undertake the (0.26%) not verified, and 58 (3.1%) did not show up.  \nfollowing;  \nShould use the In addition, 16 individuals had not accessed the payroll by end of  \nverified payroll as a June, 2023. These were captured as new records in my basis of updating determination of the District wage bill.  \nmonthly payrolls for paying employee The following observations were made;  \nemoluments. \nEngage \nthe a) Out of 1,891 employees who were on the Mitooma District  \nconcerned Service payroll by June 2023, 1,806 (95.5%) appeared for the validation  \nCommissions and exercise and presented all the pre-requisite documents to obtain minute", "metadata": {"headings": [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}], [{"headings_0": {"content": "Engage", "page": 13, "level": 3}}], [{"headings_0": {"content": "Engage", "page": 13, "level": 3}}]], "page": 13, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Farmer awareness raising will be based on a communication-strategy and user- friendly communication materials to be developed and issued by MAAIF.  \nThe approved farmer deposits the co-payment to the LG General Fund Account. oe  \nFarmer's co-funding are budgeted, managed and accounted for using Government systems.  \noe The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.  \no The supply and installation of equipment.  \nThe supplier shall carry out service and maintenance during the warranty period e  \nand offers technical training & support to the farmer.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 1}}], "page": 22, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that;  \no At Kigyende HC 111, there was change of site which caused unnecessary delays of works to start. Currently, the works are at slab level.  \no Relatedly, the delays at Rutookye Hc 111, were caused by land acquisition conflicts, which have been settled and construction works are now on going and the project is now at roofing level.  \no Full advance payment to UPDF was made based on the request made by Ministry of Defence so as to commence on the works.  \no Works did not commence not until the district transferred funds. Since MOD was a government entity as well, we transferred the funds.  \no For delayed works the district engaged UPDF on the issue and also wrote warning letters \nRecommendation \nI advised the Accounting Officer to follow up on the implementation of these projects by ensuring constant monitoring and engagement with the contractor as per the terms in the MOU. \noe -~ Out of UGX.1,225,185,500, disbursed -to-- groups, only UGX.373,112,033 (30.5%) had been recovered by 30\" June 2023, implying that UGX.852,073,467 (69.5%) remained outstanding without including the 5% sir charge. See details in appendix 9(a).  \nIt was observed that 33 YLPGs received funding but were non-existent and \u00b0  \nhad not made any single repayment to the District recovery account. There is a risk that a District failing to recover UGX.295,810,00 disbursed to these groups. This does not include the UGX.44,126,396 that arise from 5% service fees. See details in appendix 9(b). \nFailure to repay in a timely manner implies that other eligible groups are unable to access the funds since this is a revolving fund as evidenced by lack of funding in the current financial year. \nThe Accounting Officer explained that YLP projects suffered post Covid 19 effect and some group members disintegrated. Some projects failed. However, recovery mechanisms are being enhanced through warning letters, arrests, enhanced monitoring; we have also integrated work plan to provide for stakeholders and make recovery of the funds from Youth projects. With enhanced efforts some recoveries have been made as evidenced by the bank statement. The district will continue to engage the Ministry of Gender, Labour and Social Development for support. \nRecommendation  \nI advised the Accounting Officer to follow up with the Ministry of Gender to provide the required monitoring funds.", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 23, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team.  \nThe PDC to oversee and coordinate 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 byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans.  \nThe Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems.  \nThe Production subcommittee 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 \n. x to PDM  \nParish  \ne Did not prepare parish priorities and action I informed the Accounting Development plans for the FY 2022/2023.  \nOfficer that the matter Committees (PDC) e Did not prepare quarterly performance would be brought to the reports.  \nattention of the PDM e Funding received of UGX.750.000 per Secretariat.  \nparish. However these funds are  \ninadequate to facilitate the activities of the  \nPDC  \nFailure to fully constitute the Core  \nimplementation team negatively affects  \nmobilization, sensitization, data collection  \nand training of PDM enterprise groups and  \nSACCOs", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}]], "page": 32, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer acknowledged the  \nanomaly. However the programme is limited  \nby operational funding to perform the  \npreliminary activities like monitoring,  \nsupervision, backstopping, and continuous  \nmentorship  \n3;  \nFailure to carry out I noted that the training of Master trainers I informed the Accounting training of Master was carried out/I reviewed training Officer that the matter trainers/Training of attendance sheets and payment vouchers would be brought to the other  \nand noted that the profile of the master attention of the PDM trainers of trainers did not included DPOs Secretariat.  \nand DCOs/included other cadres like  \nAgronomists, entomologists etc. who were  \noutside the prescribed cadres. \nThe Accounting Officer acknowledged the anomaly. However the programme is limited by operational funding to perform the preliminary activities like monitoring, supervision, backstopping, and continuous mentorshi", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}]], "page": 33, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Non functionality eI noted that the sampled 10 SACCOs did I advised the Accounting of  \nSACCO not have functional committees and Officer to ensure the committees and subcommittees. Details in Appendix 12. SACCO committees and sub committees  \nsub committees are fully Failure to have a functioning formed, functional and board/Committees/Sub-Committees may operational.  \nlead to mismanagement of the SACCOs due  \nto the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], "page": 33, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that with \n", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}]], "page": 33, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ASACCO shall not carry on the business of provision of: financia!-services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \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;  \nu SN Nature of Observations Management Response registration  \nLicensing of PDM \u00ab 77 SACCOs were not licensed to I advised the Accounting Officer SACCOs Under the  \ntake on the business of lending to seek for more guidance from Microfinance  \nunder Microfinance Institutions PDM secretariat and ensure that Institutions Money  \nmoney lenders act as detailed in all the farming beneficiaries are Lenders Act Appendix 13. licensed.", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], "page": 34, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. Licensing of PDM \u00ab 77 SACCOs were not licensed to I advised the Accounting Officer SACCOs Under the  \ntake on the business of lending to seek for more guidance from Microfinance  \nunder Microfinance Institutions PDM secretariat and ensure that Institutions Money  \nmoney lenders act as detailed in all the farming beneficiaries are Lenders Act Appendix 13. licensed.", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], "page": 34, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer explained the this lacked proper guidance as it looked impractical and lacked clarity from inception of the programme, for example whether it\u2019s the government or the farmer to meet the costs. However, The entity will seek further guidance from relevant agency to create mass awareness on the need for \n= 0a \u00abThe Accounting Officer explained that at the end of the Financial \nyear, there was a lot of pressure to ensure that funds are disbursed to \nthe SACCOs and are not swept back to the center. \nSubmission  \nof UGX.67.712,200 was transferred to I advised the Accounting Officer Attestation Forms by 7 out of the 10 sampled SACCOs to follow PDM guidelines issued the  \nAccounting without evidence of submission of from time to time.  \nOfficer (AO)  \nattestation form to the Secretariat \nas detailed in Appendix 15.The Accounting Officer acknowledged that anomaly was noticed shortly after transfer of the funds to the \nSACCOs; The CAO halted withdraw of funds until attestation forms were \nmade. \np DM 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 Inclusion, 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\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}]], "page": 34, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nActivity Observations Recommendation Selection  \nand e 9 parishes out of the 10 sampled parishes I advised the Accounting Implementation of selected flagship projects that were Officer to enhance \nPrioritized/Flagship \ninconsistent with the LG selected priority monitoring mechanisms of Projects commodities.  \nthe PDM groups to e 158 out of 243 farmer enforce selection of enterprise/households implemented projects by beneficiaries projects that are not from the priority from the flagship projects. commodity list. Details are in Appendix  \n16. \nFailure to select and implement prioritized projects may undermine the achievement of pillar objectives. Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF \nThe Accounting Officer explained that this was unfortunate; It was noticed recently and would be followed up with MAAIF. However it was caused by insufficient data gathered by MAAIF, thus the survey that informed the flagship projects was lacking. For example Mitooma District was not included for Banana and Piggery projects which are key for the area population. \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}]], "page": 35, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Insurance Policy for e 10 sampled PRF beneficiaries out 10 who I advised the  \nFarming Enterprises  \ncarried out farming enterprises in 6 PDM Officer to engage the PDM SACCOs did not obtain agricultural secretariat to provide insurance policies from UAIS.  \nguidance on the mechanisms of provision Lack of recourse in form of insurance will of the insurance policy. expose the farming enterprises to the  \nadverse effects of climate change and may  \nresult into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}], "page": 36, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "This lacked proper guidance as it looked impractical and lacked clarity from inception of the programme, for example whether it\u2019s the government or the farmer to meet the costs. However, The entity will seek further guidance from relevant agency to create mass awareness on the need for agriculture insurance. \noe 2-beneficiaries in 1 PDM SACCOs had'implemented different projects \nS Vote Paris Name Name Loan Loan Proj Status ofthe Re \\| N. Name h of of PRF Amount Amount ect project mar Nam SACCO benefici as per as per fund  \nk  \ne ary SACCO househol ed  \nrecords d  \nevidence  \nprovided", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}]], "page": 36, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Mitoo Katun Katunda Muhame 1,000,000 1,000,000 Poult Brick laying Imp ma da Mitoom Joseph  \nry atin lem DLG PDM Pen ente Savings itt da And  \ndiffe Credit", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ar ied! rent \nCooperat \nIM ne hia] 5 proj ive \nfe SMA ect Society \nCente A \nLtd", "metadata": {"headings": [{"headings_0": {"content": "ar ied! rent", "page": 37, "level": 3}}, [{"headings_0": {"content": "Cooperat", "page": 37, "level": 3}}], [{"headings_0": {"content": "Cooperat", "page": 37, "level": 3}}], [{"headings_0": {"content": "Cooperat", "page": 37, "level": 3}}], [{"headings_0": {"content": "Cente A", "page": 37, "level": 5}}], [{"headings_0": {"content": "Cente A", "page": 37, "level": 5}}]], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2. Katun Katunda Mpiikire 500,000 500,000 Poult Goat rearing Imp da Mitoom Claire ry F lem rt T \"\\|\\|  \nPdm  \nente Savings Ir \u2018ida And", "metadata": {"headings": [{"headings_0": {"content": "Cente A", "page": 37, "level": 5}}], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 11,810,000 13,903,592 12,981,300 - Es", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 9,665,000 11,839,622 4,120,000 7,440,000 8,556,000 2,567,500 9,332,500 11,199,000", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n2,760,000 4,100,000 4,715,000 488,000 7,702,000 9,242,400", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}]], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 6,200,000 7,750,000 58 Ryakahimbi Youth Boda Boda 22/06/2018 12,480,000 11,500,000 980,000 1,078,000 59 Rwentojo C Youth Boda Boda 22/08/2018 12,500,000 800,000 11,700,000 14,040,000 60 Rutooma C Youth Boda Boda 22/08/2018 12,500,000 450,000 12,050,000 14,158,750 61 Nyamabare Youth Boda Boda 22/08/2018 12,500,000 9,500,000 3,000,000 3,450,000 62 Nyakinengo Youth Bodaboda 22/08/2018 12,500,000 400,000 12,100,000 14,217,500 63 Nyabubare Youth Boda Boda 22/06/2018 12,450,000 5,000,000 7,450,000 8,753,750 64 Kiyanga Kisiizi I Youth Boda Boda 22/08/2018  \n12,500,000 2,000,000 10,500,000 12,600,000 65 Kahesha Youth Boda boda 22/08/2018 12,500,000 1,340,000 11,160,000 13,392,000 66 Bitooma II Youth Boda Boda 22/08/2018 12,500,000 4,495,000 8,005,000  \n9,405,875  \n67 Rwenkureijo A Youth Brick Laying 24/06/2016 1,570,000 165,000 1,405,000  \n1,896,750 Project", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "46 \n68 Rwempungu I A Youth Piggerly 24/07/2017 7,555,000 + = 7,555,000 \n9,821,500 \n\\|  \n69 Rutooma Youth Boda Boda 24/08/2016 8,100,000 5,590,000 2,510,000 - 3,137,500 70 Rushambya Youth Goat Rearing 24/06/2016 \\\\ 6,025,000 5,132,200 892,800  \n1,116,000 \nfore \n71 Ryengyerero C Youth Boda 24/08/2016 12,130,000 4,300,000 7,830,000 9,787,500 Boda Transporters  \n72 Omukinyinya Youth Boda Boda 24/08/2016 \u2014 8,722,000 gu 3,145,000 \\| 5,577,000 \\| 6,971,250 73 Nyaruzinga Youth Apiary Project 24/08/2016 3,900,000 600,000 3,300,000 4,372,500 74 Nyarubira II Youth Boda Boda 24/09/2016 12,000,000 4,373,000 7,627,000 9,533,750 \\| 75 Nyakiziba Youth Piggery Project 24/07/2016 Eu 3,742,000 2,023,500 1,718,500  \ndo Lo \n2,148,125 \n76 Nyakasharara Youth Boda Boda 24/09/2016  \n8,100,000 7,500,000 600,000 750,000 77 Nshenga B Yoiuth Goat Rearing 24/07/2016 4,600,000 1,850,000 2,750,000 \n3,575,000 \nee \n-  \n78 Trdng Centre Youth Coffee 24/08/2016 7,000,000 300,000 6,700,000 \\| 8,542,500 Buying & Selling  \n79 Mitooma Town Youth Welding & 24/06/2016 10,000,000 2,479,000 7,521,000  \n9,902,650 Metal Fabrications T  \n80 Kyemporogoma Youth Brick Laying 24/06/2016 iz 3,900,000  \n560,000 3,340,000 I 4,467,250 \nine \n\u2014  \n81 va Bakery Project 24/06/2016 8,515,000 6,640,000 1,875,000 2,343,750 82 Kigyende I A Youth Piggery 02/02/2017 \n6,280,000 I 1,780,000 4,500,000 5,737,500 83 \\| Kibisho B Youth Motor Cycle Riding 24/09/2016 \\| 8,100,000  \n7,630,000 iu 470,000 \\| 611,000 84 Kareebo 1 Youth Goat Rearing \\_\\_\\| 24/06/2017 8,100,000", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}], [{"headings_0": {"content": "9,821,500", "page": 50, "level": 3}}], [{"headings_0": {"content": "9,821,500", "page": 50, "level": 3}}], [{"headings_0": {"content": "fore", "page": 50, "level": 2}}], [{"headings_0": {"content": "fore", "page": 50, "level": 2}}], [{"headings_0": {"content": "2,148,125", "page": 50, "level": 3}}], [{"headings_0": {"content": "2,148,125", "page": 50, "level": 3}}], [{"headings_0": {"content": "3,575,000", "page": 50, "level": 3}}], [{"headings_0": {"content": "ee", "page": 50, "level": 2}}], [{"headings_0": {"content": "ee", "page": 50, "level": 2}}], [{"headings_0": {"content": "ine", "page": 50, "level": 2}}], [{"headings_0": {"content": "ine", "page": 50, "level": 2}}], [{"headings_0": {"content": "ine", "page": 50, "level": 2}}]], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 8,100,000 10,530,000 \\| 85 Kaniampiha Youth Boda Boda 24/09/2016  \n8,100,000 5,917,500 2,182,500 2,619,000", "metadata": {"headings": [{"headings_0": {"content": "ine", "page": 50, "level": 2}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014  \n86 Engarama Youth Brick Laying Project 24/06/2016 \\| 2,540,000  \n1,715,000 825,000 tf 1,031,250 87 Bugongo II Youth Boda Boda Group \\| 09/01/2016 8,350,000 8,883,500  \n= -  \n[88 1 Sherere Youth Goat Rearing 28/10/2018 6,490,000 \\| 1,298,900 5,191,100 5,969,765 89 Ryengyerero A Youth Transporters 28/03/2018 zu 11,900,000 1,985,000 9,915,000 11,898,000 \nEE \n90 Central Youth Boda Boda 28/03/2018 11,806,000 5,000,000 6,806,000 8,167,200 \\| \n91 Rwenshama B Youth Boda Boda \\_ 28/03/2018 8,500,000 1,419,200 7,080,800 \nProject \u2014 Ty \n8,496,960 \n92 en A Youth Boda Boda 28/03/2018 8,490,000 1,500,000 6,990,000 8,388,000 \\| \nTransporters Project \n47 \n93 Katooma Youth Boda Boda Project 28/03/2018 \n12,500,000 \\| 3,932,400 8,567,600 10,495,310 94 Karangara Youth Boda Boda Project 28/03/2018 8,010,000 5,100,000 2,910,000 3,346,500 95 Kanyabuhanga Boda Boda Youth 28/03/2018 8,010,000 8,010,000 -  \n- Project ia  \n96 Youth Goat Rearing 28/03/2018 7,000,000 \\| 7,000,000 8,400,000 97 Iraramira Central Boda Boda 15/04/2018 8,010,000  \nOperators Youth Project  \n98 Bukuba Ii Youth Boda Boda Project \n3,007,500 3,609,000", "metadata": {"headings": [{"headings_0": {"content": "ine", "page": 50, "level": 2}}, [{"headings_0": {"content": "EE", "page": 50, "level": 3}}], [{"headings_0": {"content": "EE", "page": 50, "level": 3}}], [{"headings_0": {"content": "EE", "page": 50, "level": 3}}], [{"headings_0": {"content": "EE", "page": 50, "level": 3}}], [{"headings_0": {"content": "8,496,960", "page": 50, "level": 3}}], [{"headings_0": {"content": "8,496,960", "page": 50, "level": 3}}], [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}], [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}], [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}], [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}], [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}]], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,660,000 5,592,000 99 BUGongo Youth Boda Boda 15/05/2021 9,600,000 - 9,600,000 10,290,000 100 IRANGARA YOUTH BODA BODA 15/05/2021 9,600,000 - 9,600,000 10,279,500 101 Kamukararuka Youth Produce Traders 15/05/2021 8,000,000 250,000 7,750,000 8,300,000 102 Karehe Youth Produce Traders 15/05/2021 8,000,000 = 8,000,000 8,575,000 103 Kashenshero Central Youth Boda Boda 15/04/2021  \n9,600,000 2,000,000 7,600,000 8,130,000 104 Kashenshero central Youth Metal 15/05/2021 8,300,000 400,000 7,900,000 8,505,000 works  \n105 Kisizi Youth produce Traders \\| 15/05/2021 8,000,000  \n= 8,000,000 8,610,000 106 Mayanga c Youth Boda Boda \\| 15/05/2021  \n9,600,000 - \\| 9,600,000 10,290,000 107 Mitooma Town Youth stationery \\| 15/05/2021 8,000,000 200,000 7,800,000  \n8,365,000 108 Mutara Trading Centre Youth Welders 15/05/2021 9,000,000 -  \n9,660,000 109 Nyabutembe Youth Boda Boda 15/06/2020 9,600,000 1,250,000 8,350,000 1,252,500 110 Nyakateete Youth shoe making  \n8,000,000 5 8,000,000 8,562,500 Lit 15/05/2021 9,600,000 800,000 8,800,000 9,450,000 112 Omukibaare Youth Bda Boda 15/05/2021 9,600,000 = 9,600,000 10,080,000 113 Rugabagaba Youth Piggery 15/08/2021 6,200,000 - 6,200,000 6,631,000 114 Rugando Youth Goat Rearing 15/09/2021 4,000,000 - 4,000,000 4,270,000 115 Rugarama Youth Boda Boda 15/04/2021 9,600,000 - 9,600,000 10,286,250 116 Rukararwe Youth photo/Video Lab 15/05/2021 9,000,000  \n9,000,000 9,675,000 117 Rurama Youth Boda boda \\| 15/05/2021 9,600,000 300,000 9,300,000 9,960,000 118 Rurengye Youth Produce Traders 15/05/2021 \\| 8,000,000 500,000 7,500,000  \n8,025,000 119 Rwabahesi Youth cattle Traders 15/04/2021 10,000,000 345,000 9,655,000 10,400,250 120 6,000,000 - 6,000,000 6,400,000 \n48 \n121 Rwenkuri I Youth bull Fattening 15/06/2021 10,000,000 10,000,000 -  \n204,750 122 Kanyaruhango I Youth bee keeping 25/02/2019 12,450,000 450,000 12,000,000 \n12,600,000 \n123 awahrkand\u0131 Ekikokora Youth Boda Boda 30/04/2019 12,500,000 \\| 9,560,000 2,940,000 \n3,234,000 \n124 Youth Boda Boda 25/04/2019 Bi 12,500,000 50,000 12,450,000 14,202,498 125 ~\\| Bugomora II Youth Boda Boda project 05/10/2019  \n12,500,000 7  \n11,700,000 800,000 860,000 126 \\| Bwera A Youth Boda Boda project 28/04/2019 \n\\| 12,500,000 T 800,000 \\| 11,700,000 = \n13,439,997 \n127 Katwe I youth Piggery project 31/10/2019 7,000,000", "metadata": {"headings": [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}, [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}], [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}], [{"headings_0": {"content": "12,600,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "12,600,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "3,234,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "3,234,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "3,234,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}], [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}]], "page": 51, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 7,000,000 8,225,000 128 Nyakaziba youth Boda Boda Project 25/05/2019 12,500,000  \n12,500,000 = - \\| 12,500,000 14,250,000", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "= 12,500,000 15,000,000 129 Ndurumo Youth Boda Boda project 30/04/2019  \n130 Nkukuru Youth Bull Fattening project \\| 02/01/2020 or 12,500,000", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 12,500,000 14,075,000 131 Nyabubare II Youth Boda Boda 30/04/2019 12,500,000\n- 12,500,000 14,284,786 132 Kakamba Youth Produce Traders 30/11/2019 8,000,000  \n133 Sherere II Youth Goat Rearing 01/02/2020 \u2014 7,000,000\n- 7,000,000 i 7,950,000", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- LI 8,000,000 9,599,988", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n134 Nyabwina II Youth Bodaboda 15/05/2019 12,500,000 - 12,500,000 14,284,786 135 \\| Kitojo Youth Boda Boda Project 25/05/2019 12,500,000 = - 12,500,000  \n14,360,000 136 Rubanga Youth Boda Boda Group 25/04/2019 12,500,000 900,000 \\|] 11,600,000  \n13,349,997 E 137 Matsya II Youth Boda Boda Project 30/04/2019  \n12,500,000 150,000 12,350,000 14,154,997 Kibungo I B Youth Boda Boda Project 30/04/2019  \n12,500,000 365,000 12,135,000 13,936,747 139 Kaborogota A Youth Boda Boda 30/04/2019 12,500,000 LL 0  \n12,500,000 14,319,997 140 KINYIMI I YOUTH METAL Sore 9,000,000 0 9,000,000 9,000,000 \nProject \u2014- N \n141 FABRICATION \nKatunda Youth Decorators 13/12/2023 10,000,000 10,000,000 10,000,000 142 Katagata Itara Youth Boda Boda 13/10/2023 11,000,000  \n143 Nyakatooma Produce Buying and 13/09/2023 9,000,000 \nSelling \n11,000,000 11,000,000 9,000,000 T 9,000,000 144 Kyamuyanga Youth Bakery 13/07/2023 10,000,000 0 10,000,000 10,000,000 TOTAL 1,225,185,500 373,112,033 854,048,795 989,816,321 \\{ \nb) Youths Groups with Zero Recoveries. \n49 \nSN PROJECT NAME \nDate of AMOUNT AMOUNT AMOUNT DUE  \nAMOUNT DUE with 5% Disbursement DISBURSED RECOVERED charge  \n1 Orubira Youth Goat rearing 25/01/2019 6,155,000 0 6,155,000.00 7386000  \n2 Kahihi I Youth Boda Boda aan 17/8/2018 urn, 12,375,000 0 12,375,000.00 \u201etb \\| \n5 6,430,000.00 8680500", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}, [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}], [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}], [{"headings_0": {"content": "141 FABRICATION", "page": 52, "level": 2}}], [{"headings_0": {"content": "141 FABRICATION", "page": 52, "level": 2}}], [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}], [{"headings_0": {"content": "5 6,430,000.00 8680500", "page": 53, "level": 1}}]], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 11,820,000", "metadata": {"headings": [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "11 Rwanja Women 04/01/2021 10,060,000 28/01/2024  \n503,000 10,563,000 \nProduce Buying And 7 10,060,000 \n56 \nSelling Project \nTotal \\| \\| 61,710,750 \\| 61,710,75 9,067,543 70,778,293 0  \n- \nAppendix 11: Untitled land \nS/N Parish Name /Location of the land Estimated Status Comments size  \n1 \\_\\_\\| Keshenshero market land 1 Not surveyed No Disputes 2  \nKihungye dip tank land  \n3 \u2014 Kashenshero T/C haqtrs 2 Not surveyed No Disputes \n= 1 Not surveyed No Disputes 4 Katunda Katunda Parish hqtrs", "metadata": {"headings": [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}]], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}