{"paragraphs": [{"content": "ON Ge  \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NAKASEKE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORIGINAL COPY \nASO) WANTED \nUGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nToble of CHEN  \nii \nen \nASE Ol AC IO AY MN EL ERTAEERTEROUNETT iii \nOPINION  \n1 \nssccnsaccngresnee rare 100001111 \nBASIS FOR DRIN ung 1 KEY AUDIT MATTERS .......cccceccccecssessesteessessssesessssensessecsenssscseeesatessassceassssauaeaseessesecesceasecaesesacseenesaaeaseas 1 \n1.0 Implementation of the Approved Budget..........ccccccccccccsscssesssssesessseseseesserseessecesertetessnvenees 1. 2.0 Management of the Government Salary Payroll..........ccccccccececssesscsscssesesecsetesssesesesseeeeees 8 \nErie el Oe ES 10 eee es \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 \nIHNEN  \n10 \nnes ee EEE \n4.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) .................... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program. ......16 4.3 Ediecation Devreledfient GA... 20 \n44 Micro: Scale Irrigation..eu  \n22 \neen un \n45 Transitional Road Rehabilitaten rat.  \n23 \nnn nun \nOTHER INFORMATION 27 eu eu \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .........  \n28 \nnee: AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........uu- 28 \nOTHER EEPORTLING BESPENDTBILITTER  \n29 \nune \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISL\u00c4TION  \n29 \nsuusnisiaunansnsinnennenne \nImplementation of the Parish Development Model ....... ER nennen 29 4.6 \nADPENIICES \n36 \nan ee ee er rer \nList of Acronyms Acronym Meaning\\_ \\|  \nBOQ Bill of Quantities \n___| EqualizationGrant_ \nSEs rk \nDTPC \nCouncils District Tourism Promotion Councils \n|IGoU", "metadata": {"headings": [[], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}], [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}], [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}], [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}], [{"headings_0": {"content": "___| EqualizationGrant_", "page": 3, "level": 3}}], [{"headings_0": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}]], "page": 1, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Onn Government of Uganda  \nHCMS  \nHuman Capital Management System  \nHigher Local Government  \nICT  \nInformation and Communication Technolog  \n\\|IEEBA International Ethics Standards Board for Accountants  \nIntergovernmental Fiscal Transfers Reform Program  \nInternational Organization of Supreme Audit Institutions  \n\\_\u2014\\_\\| Integrated Personnel and Payroll system  \nnternational Standards of Supreme Audit Institutions  \nLGFAM  \nocal Government Financial and Accounting Manual, 2007  \nLGFAR  \n[ie ocal Government Financial and Accounting Manual, 2007  \ni ower Local Governments  \nLR Local Revenue  \nMinistry of Agriculture, Animal Industry and Fisheries  \n02 Ministries, Departments and Agencies  \nMinistry of Education  \nMinistry of Finance, Planning and Economic Development  \nMoLG  \nMinistry of Local Government  \nMinistry of Works and Transport  \n0 National Audit Act  \nENIRA National Identification & Registration Authori  \nNon-Tax Revenue  \nOffice of the Auditor General  \nDD Program Budgeting System  \nPayroll Consults Africa  \n\\|IPDPcM Parish Development Model  \n\\|PDMS Payroll Deduction Management System  \n\\|PDU Procurement & Disposal Unit  \nPEMA, Public Finance Management Act  \n\\|PFMR Public Finance Management Regulations  \n\\|PIAP Programme Implementation Action Plan  \nProject Management Committee  \nPublic Procurement & Disposal of Public Assets  \nO\u00f6 Parish Revolving Fund  \nPermanent Secretary / Secretary to Treasu  \nSavings and Credit Cooperative Organization  \n2] Schools Facilities Grants  \n\\|UBA Uganda Banker's Association \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF NAKASEKE 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 Nakaseke District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Nakaseke 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": "|IGoU", "page": 3, "level": 3}}, [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}]], "page": 3, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Fund \\_\\_981,439,854 35,355,350553\\| 731 Outputs/activities under budget 5,993,577,811 41,348,928,364 85.4 performance review (TDG  \nTotal of the expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}], "page": 5, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "41,348,928364 (CT \nOut of the total warrants of UGX. 48,394,980,714 in the financial year 2022/2023, UGX.31,449,085,943 (65 %) was spent on wage costs for which I issued a separate \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 5}}]], "page": 5, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states I  \nadvised the that the work plan of a vote shall indicate the key performance indicators to be Accounting Officer to used to gauge the out-puts.  \nengage the relevant authority over the Part A of the performance contract for Accounting Officers outlines the core PIAPS to ensure performance requirements against which their performance should be assessed flexibility in the in regard to achievement of planned results. This requires the Accounting Officer system for alignment to be assessed on the extent to which annual key performance indicators and with  \nthe Local targets are achieved for key projects and/or programs.  \nGovernment  \nsetting.", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 8, "level": 6}}], "page": 8, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Supply of borehole spare parts", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "Date of advert  \nDate ofaward 04\u00b0\" August 2022  \n08\" December 2022  \n04\" August 2022  \n08\" December 2022 \n05\" January 2023  \n26!\" May 2023", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}]], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Supply and installation of 10,000 litre tank 09'\" November 2022  \n08\" December 2022 Completion of Kyabakazi mini water", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "09! November 2021  \n27 April 2022 suppl  \nConstruction of Kyamutakasa solar 04\" August 2022  \n07 October 2022 powered water system  \nDesign of Kyamutakasa solar powered 04!\" August 2022  \n08!\" December 2022 system \nDelayed procurement causes delayed implementation hence hampering service delivery. \n4.1.2.4 Use and sustainability of projects  \na. Water quality  \nSec 4.1.4 of the Grant Guidelines (2022/2023) require DLGs to test atleast 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nReview of reports submitted to MWE revealed that only 38 out of 371 (10%) of the existing water sources were tested and I noted that all 47 (100%) of the water sources were found to be suitable for human consumption. This is shown in the table 13 below; \nTable 13; Testing of water sources  \nCategory Numbe Numbe \\| Percentag Percentag Percentag Percentag r of r of e e actually e e of water source required tested untested successfu source s to be (b)  \nI tests. tested tested (a-b) \ng project \nef = a BER Ss \nwells  \nPiped 2 20% 0% 20% water  \nsystems  \nNew Borehole 100% 100% 100% project  \nSs  \nPiped 1 1 100% 100% 100% water  \nsystem \nThe Accounting Officer attributed this to inadequate funding whereby only 10% instead of 20% as required could be achieved using the available funding. \nRecommendation  \nI advise the Accounting Officer to budget and lobby for adequate funding to ensure water testing in accordance with the guideline. \n4.1.2.5 Findings from Inspection of water Sources  \na. Rehabilitation of existing water sources using water grant  \nThe following exceptions were observed during an inspection of a sample of the water projects.  \nb.  \nRehabilitation of water sources  \nNo. Project & Brief Nature of Photographic evidence  \nAudit Observations \nee Se ER  \nThe area meant for a soak p No bananas planted near soak pit", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}]], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Rehabilitation of Cement  \n> No fence  \nKyamuyinula spring  \n> Inactive water user well.  \ncommittee", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], "page": 18, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "A review of the budget allocations of monitoring and supervision of projects revealed that there was over budget allocations of 9.1% as shown in the table 17 below;  \nTable 17; Allocation for monitoring and supervision  \nActivity Identifier %age Standard %age Budget budget %age budget Amounts allocat budget Varian ion allocatio ce  \nn as per  \nguideline  \nSs  \nsl = er \\| ic Monitoring and supervision A per Budget u \u2014  \nDocument) =  \nUGX.  \n2,550,000  \nUpgrade and new B (60% of Total :  \nconstruction including Health  \nGeotechnical Investigation Development  \non the selected sites  \nBudget) =UGX.  \nMaintenance of buildings 102,000,000  \nCompletion of unfinished  \nstructures  \nProvision of auxiliary  \nstructures for support  \nservices \nTa Ta DD] \nOver budget allocations negatively affect achievement of the intended health services \n4.2.2.4 UGIFT Projects implemented on untitled Land  \nThe PS/ST in a letter date 04\"' November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district lacked land titles for UGIFT projects worth UGX.3.54Bn as shown in the table 18 below; \nTable 18; UGIFT projects implemented on untitled land \nLand Location Land size Contract  \nPayments by acres Amount  \nConstruction of \\| \u2018Kikamulo sub- oe \\|  \n35,931,234 Kikamulo seed school  \ncounty, Nakaseke  \ncount", "metadata": {"headings": [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}]], "page": 21, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction of staff Semuto sub-", "metadata": {"headings": [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}], "page": 22, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "3. Routine Bush clearing, \\|", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "f 1  \ne \\| e \nNo signpost showing the nature \\| mechanized \n\\|  \n\\| of the works being executed, \\| maintenance of e Grading, reshaping \\|  \nbd  \nsource of funding, length of the 7.8km of and compaction \\| \n\\| road, funds and the spent  \nyear Lugogo- Timuna i \\| of implementation.  \n\\|  \nroad e Re-gravelling id  \na  \n1 line of culverts was installed \\|  \ne  \na  \ne Construction of road \\| An installed. \u2018culvert  \nbut no headwalls constructed to side drain including \\| line with no headwall  \nprotect them.  \noff-shoots to drains  \nto protect them  \n\\|  \ne It was noted that there is need e Installation of  \nfor at least two additional culverts  \nculvert lines at differen sections along this road.  \n\u00ab Excavation of catch \\|  \nwater drain \\|  \ne The section through the swamp \\| \nrequires special treatment with installation of Minimum two (2) \\|  \n\\|  \ndouble culvert lines of diameter \\|  \n1200mm.. \nFailure to construct headwalls exposes the installed culverts to damage. This was attributed to Failure to adhere to the work plan/BOQ on issue of headwalls and failure to budget for the sign posts for Kololo-Kisimula-Kadunda road. \nThe Accounting Officer attributed this to inadequate funds to construct headwalls and sign posts. Meanwhile, the Accounting Officer promised to write to MoWT for support with the required culvert lines.  \nRecommendation \nI advised the Accounting Officer to ensure budget provision for signposts and headwalls and follow up with the MoWT to ensure that additional culverts are supplied. \n4.5.3 Challenges encountered during implementation of the project  \nI reviewed the monitoring reports on project implementation and noted a number of challenges as shown in the table 23 below; \nTable 23; challenges in implementation of TDG-Roads No. name Challenges \n\\_Project \\_ a \\_", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}]], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Routine mechanized maintenance e Lack of a supervision vehicle and enough \u201aof 84 km of the Kapeeka- Motorcycles for the District greatly affected \\| Kisimula-Kadunda road  \nsupervision of works.", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with 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. \nAs 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": "[mm ee |", "page": 30, "level": 4}}, [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}]], "page": 31, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "1. General Meetings by 1 SACCO held their first general I advised the Accounting PDM SACCOs  \nmeeting more than 1 month after Officer to sensitize the their registration.  \nSACCO members and ensure that meetings are held as The Accounting Officer did not guided.  \nrespond to the issue however, the  \nchairperson of the SACCO explained  \nthat there was no facilitation for them  \nto meet. \\|\n2. PDM SACCO Board  \n1 PDM SACCO with fully constituted Boards did not hold regular Board 11 meetings.\n3. SACCO Committees and  \nSACCOs did not constitute the I advised the Accounting Sub Committees  \nProduction, Marketing, Business O fficer to liaise with the PDM Development services, Finance and secretary over the matter. In investment sub Committees. the meantime, the Accounting Officer should The Accounting Officer explained that sensitize, monitor and these committees are not funded supervise the SACCO\u2019s to leading to laxity by the SACCOs.  \nensure compliance with the guidelines in as far as L", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}], "page": 35, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "functionality of committees is concerned.  \n= \nIn addition, failure to have a functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n4.6.6 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) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its 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  \nPDM \n\u2018The Accounting Officer explained \nthat \n\\|", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}], [{"headings_0": {"content": "that", "page": 36, "level": 3}}], [{"headings_0": {"content": "that", "page": 36, "level": 3}}]], "page": 35, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "it is not a requirement as of now The Accounting Officer of \\| because these PDM SACCOs are fully the PDM Secretariat should registered under the Cooperative harmonize the legal Societies Act 2019 Section 1.1.2 (As challenges regarding the Amended) and under this they can licensing SACCOs under \\| operate and lend legally. They are on the  \nmicro-finance \\| a 2 year Probation after which they Institution money lenders \\| can apply for permanent registration Act 2016.  \nwhich will be considered depending  \non their performance. Only after they  \nhave become permanent, then will  \nthey be licensed by UMRA, also  \ndepending on their performance.", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO I noted that 8 SACCOs did not have a I advised the Accounting Enterprise  \nand PDM member registers/ updated PDM Officer to ensure that the \\|", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "5. (Disposalofassets)\\_ 4000000 2", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 38, "level": 1}}], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "__-40,600,000 \n", "metadata": {"headings": [{"headings_0": {"content": "__-40,600,000", "page": 39, "level": 3}}, [{"headings_0": {"content": "__-40,600,000", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "- (Died... \\| oO od", "metadata": {"headings": [{"headings_0": {"content": "__-40,600,000", "page": 39, "level": 3}}], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "2. Nakaseke DLG  \nKatuugo PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "Ward  \nSACCO  \nNakaseke DLG Mpwedde Mpwedde PDM SACCO  \n5 Nakaseke DLG  \nMifunya PDM SACCO one 28 Ber Kasangombe SACCO \nKiwoko  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Nakaseke DLG Bwetagiro PDM SACCO 1  \nYes  \n9.\\_\\_\\| Nakaseke DLG  \nKasambya PDM SACCO On 30 Fern Nakaseke DLG Kivumu Kito Kivumu Kito PDM SACCO 2  \nYes", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "Vote Name Parish Name Name of SACCO  \nList of flagship projects Are the flagship How many Number of How of How of the many  \nmany  \nper SACCO projects consistent enterprises PDM the farming enterprises with the priority are  \nenterprises enterprises are from the commodities selected implementin  \nare farming priority commodity by the LG? g flagship enterprises  \nProjects  \nT \nMagomaiPDMISAGCOL. \n\\_  \n\\| \n|INone= \n7 \nLN ee Er", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, [{"headings_0": {"content": "MagomaiPDMISAGCOL.", "page": 59, "level": 3}}], [{"headings_0": {"content": "MagomaiPDMISAGCOL.", "page": 59, "level": 3}}], [{"headings_0": {"content": "|INone=", "page": 59, "level": 3}}], [{"headings_0": {"content": "|INone=", "page": 59, "level": 3}}], [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Nakaseke DLG Katuugo Katuugo PDM SACCO Bull Fattening vs ee  \nNakaseke DLG Ngoma North Ngoma North Ward PDM Bull Fattening  \nYes 11 23 33 Ward  \nSACCO  \nNakaseke DLG Mpwedde Mpwedde PDM SACCO  \n5 Nakaseke DLG Mifunya  \nMifunya PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": " \nN/A a = \\| Coffee Farming  \nNakaseke DLG Bukuuku Bukuuku, Kasangombe Piggery Yes  \n20 17  \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Nakaseke DLG East Ward East Ward Kiwoko PDM None  \nN/A Kiwoko  \nSACCO  \nNakaseke DLG", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "BwetagiroPDM SACCO\\_\\_\\| None Nakaseke DLG  \nKesar BYARD ISAC COR \nSee Ne \\| eo WO Eo", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Nakaseke DLG Kivumu KitoPDMSACCO TNA \\|", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "[| \n56 \nAppendix 12; Physical Inspection of Household Project Implementation \nVote Name  \nParish Name Name of SACCO Name of PRF Loan Amount Loan Amount as Project funded beneficiary  \nas per SACCO per household  \nrecords  \nevidence  \nprovided  \nBe \"Nakaseke DLG I ===]: PDM =\\|  \nMagoma Magoma Nanyonga Hadijah 800,000 r 800,000 r rearing. \n\\| Cattle  \nSACCO  \nBought a Friesian cow. \nPhoto & activity financed Status of the project Bought a Friesian cow. \nNakaseke DLG Magoma Magoma PDM Nakirijja Salome 1,000,000 ' 1,000,000 \u2019 Coffee planting.  \nBought fertilizers for her SACCO coffee plantation Bought fertilizers for  \nher coffee plantation \n5 Sr  \nSEN Ferti lizer for coffee Nakaseke DLG Katuugo Katuugo PDM 1,000,000 r 1,000,000 1 Cattle rearing.  \nSACCO  \nBought one calf and  \ndisinfectants. \nplantation  \nBought one calf and disinfectants. \nNakaseke DLG Katuugo Katuugo PDM Coleb 1,000,000 1,000,000 Cattle rearing. Bought 2 calves. Bought 2 calves. SACCO  \nBought 2 calves.  \n\u00a9 Nakaseke DLG Ngoma North Ngoma North Ward Nantegeka 1,000,000 1,000,000 Cattle :  \nae \\| rearing. a", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Bought bull  \nWard PDM SACCO George  \nBought a bull  \nBought a bull  \nNakaseke DLG Ngoma North Ngoma North Ward Natukunda 1,000,000 1,000,000 Cattle rearing. Bought a bull  \nBought a bull  \n. Ward PDM SACCO Apophia  \nBought a bull  \nNakaseke DLG Mpwedde Mpwedde PDM Paul Kalemerwa 1,000,000 1,000,000 Coffee Farming. Bought fertilizers, Bought fertilizers, SACCO  \ndisinfectants  \ndisinfectants and paid Bought fertilizers,  \nemployees to work on his disinfectants and  \ncoffee farm.  \npaid employees to  \nwork on his coffee  \nfarm.  \nNakaseke DLG Mpwedde Mpwedde PDM Kikonyogo Julius 1,000,000 1,000,000 Banana farming Oils for salon business Instead bought oils and SACCO  \ntreatments for his saloon. Instead bought oils \n57 \nand treatments for  \nDid not follow the priority his saloon.  \ncommodity list of Nakaseke DLG.  \n1,000,000 Coffee Farming.  \nBought fertilizers for his coffee plantation.  \nBought fertilizers for  \nhis coffee plantation. \n1,000,000 7 1,000,000 Coffee Farming.  \nBought fertilizers and disinfectants for his \nNassaka Proscovia 1,000,000 r Kasangombe PDM \ncoffee plantation. \n1,000,000  \nBanana plantation Bought fridge for bar Instead bought a fridge for her bar and started a firewood business.  \nDid not follow the priority commodity list of Nakaseke DLG.  \n1,000,000 1,000,000 Banana Plantation NPK fertilizers for banana Bought NPK fertilizers for Kasangombe PDM  \nplantation his banana plantation. \nDid not follow the priority commodity list of Nakaseke DLG.  \nEast Ward Kiwoko  \n1,000,000 1,000,000 Banana Plantation Manure for banana Bought manure and paid plantation off employees working in the banana plantation. \nDid not follow the priority commodity list of \nEast Ward Kiwoko Nakibudde Felisha 300,000 300,000 Bwetagiro PDM Lukuga Bwetagiro 1,000,000 1,000,000 \n58 \nNakaseke DLG.  \nBeans Farming.  \nBean seeds for planting Bought beans to plant \nDid not follow the priority commodity list of Nakaseke DLG.  \nBought 2 big pigs \nBought 2 big pigs \nBought 2 mature pigs & 6 sows", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}]], "page": 60, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}