{"paragraphs": [{"content": "- SIVSSI WV491 uvid7 Ssgon. aadjom asiD0~W von. GIWSN", "metadata": {"headings": [{"headings_0": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014\u2014WYSSL \n1ST1 DI a Sdd WSL  \n1  \n\\|  \n\\|  \n\\|  \n\\|  \n\\|  \n\\|  \n\\| \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NEBBI 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 Nebbi 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 Nebbi 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.", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}]], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- un-implemented (UGX)  \nactivities  \n1 Council Two Committee Short fall in local 15,000,000 Committee meetings held revenue  \nmeeting held erformance  \n2 Land paid for Payment for land Short fall in Local  \n20,000,000 at OMVORO revenue  \nerformance  \n3 Others Stationaries, Short fall in Local 391,117,349 Fuel and revenue  \nlubricants for performance  \ntravel inland.  \nMotor vehicles  \nand equipment  \nmaintenance  \nutilities  \nTotal  \n426,117,349", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}], "page": 7, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states The  \nAccounting that the work plan of a vote shall indicate the key performance indicators to be  \nOfficer should engage used to gauge the outputs.  \nMOFPED to upgrade the system to sort the Part A of the performance contract for Accounting Officers outlines the core performance performance requirements against which their performance should be assessed indicators of local in regard to achievement of planned results. This requires the Accounting Officer government.  \nto be assessed on the extent to which annual key performance indicators and  \ntargets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 6 outputs with a total of 15 activities. I noted the following; \ne 2 outputs with 6 activities had clear performance indicators and targets.  \ne 4 outputs with 9 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 2. \nTable showing performance indicators and targets \nCategory No. No of No. of No of Expenditure %  \nof of activitie Activitie activities Amount (UGX) Quantific outputs outp s in the s with without Bn  \nation of uts outputs clear clear outputs sam perform performan  \npled ance ce  \nindicator indicators  \ns and and  \ntargets targets  \nFully 6 6 0 1,335,194,427 33.3% quantified  \noutputs  \nOutputs 1,715,865,107 66.6% not fully  \nquantified  \nTotal 06 15 6 9 3,051,059,534 100% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that this was due to unfriendly PBS with unclear performance Indicators. \n1.6 Implementation of outputs  \nI assessed the implementation of two (2) outputs with six (06) activities worth The  \nAccounting UGX.1,335,194,427 that were fully quantified and noted that;  \nOfficer should ensure that supplementary \nObservation \nRecommendation \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activity.", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}]], "page": 11, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of seed Secondary Schools (Mamba and Ndhew SSS). Refer to Appendix 3(a-b) for details.", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], "page": 12, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe Accounting Officer explained that partial implementation of projects was due to late app roval and release of su pplementary budgets. \n1.7 Delivery 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 URF, Road Grant.  \nI sampled three (3) out of sixteen (16) activities with a total expenditure of UGX.844,392,000. The significant findings are provided in the table below. \nN\\| Programme Activity Sourc Total Pictorial Summary of Audit details e of expendit evidence findings (Time, conclusio o  \nfunds ure Quality, n (UGX) Quantity, Cost and  \nFunctionali  \n1.\\| Integrated Routine URF 141,208,0 Inspected  \nTransport manual 00 Kucwiny = Infrastructure maintenance \nOrango road \u2014 and Services \nroad was still motor able Routine URF 203,184,0 \nRoad connecting Unless the Mechanized 00 to Akanyu - connecting maintenance \nKibira road roads and barely motorable bridges are worked no, the road Rehabilitatio Road 500,000,0 \nSeveral culverts won't meet n of Akanyu- grant 00 \nnot installed, intended kibira/ Koch for \nthose installed usage center road road \nwere without numbers of 13.7km rehabil \nheadwalls and While there including itation \nstone pitching, were no \nI sampled Thirteen (13) out of Thirty-six (36) activities in three (3) focus areas with a total expenditure of UGX.4,757,488,295 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nSN Focus Area Key Observation  \nKey \nrecommendation(s) \n", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}]], "page": 12, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water  \ne 4 out of planned 10 boreholes The Accounting Officer should Development  \nwere non- functional as they hit  \ngrant  \ndry wells.  \ne 7 out of 23 tested water sources", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "were unfit for human \nconsumption  \ne 7 out of 23 tested boreholes \nwere not protected  \n1 borehole in Kabira was not being fully utilized by residents as they preferred to fetch water from unprotected surface water sources \nEducation  \nThe 4 Projects under the grant Development were well implemented  \nGrant \nensure that piped water systems should be extended to areas with \ndry wells. \n", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}]], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. UGIFT  \nConstruction of Ndhew Seed School The Accounting Officer should and Mamba Seed school at were ensure strict monitoring and still at 34% and 25% (mainly supervision of the contractor so substructure level) although there  \nthat the project moves on pace target was supposed to be 70%  \nand 60% respectively.  \nAlso noted that anti-ant paint was  \nnot applied on the base structure", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all District budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) \nObservation  \nUtilization of the Wage Budget \nThe Accounting The DLG had an approved wage budget of UGX.20,481,461,756 and Officer should liaise obtained supplementary funding of UGX.2,780,157,151 resulting into a with Public service revised wage budget of UGX.23,261,618,910 which was all warranted \nand DSC to have these vacant positions filled. Out of the total warrants, UGX.21,083,922,771 was utilized by the DLG  \nresulting in un-utilized warrants of UGX.2,177,696,132 representing  \nutilization of 91% as summarized in the table below and detailed in  \nAppendix 3 \nApprov Revised Unspent ed Budget Balance Budget UGX. UGX. UGX.  \n20,481, 2,780,1 23,261, 23,261, 21,083,9 2,177,696, 461,75 57,151 618,90 618,91 22,771 132 3  \n0 \nFrom the analysis, I noted that  \ne There was an under absorption of UGX.2,177,696,132 \nThe Accounting Officer explained that the under absorption was due to vacant position not filled.  \nValidation of employees on the District payroll \nThe Accounting The District had 1,786 employees on the IPPS payroll of which Officer should ensure 1,695(95%) were fully verified, 12 (0.6%) partially verified, 25 (1.4%) that the staff payroll is not verified, and 54 (3%) did not show up. \nreconciled and updated regularly so In addition, 27 individuals had not accessed the payroll by end of June, as to avoid payments", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}]], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], "page": 14, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "to departed staff District wage bill. \nThe summary of the validation exercise is shown in the table below; \nDetails \nNo. of Annual base (UGX) Individ  \nuals  \nNumber of staff as per the payroll (June 1,786  \n21,587290752 2023)  \nValidated as follows;  \nTotal number of staff verified 1695 20,035,741,164 (complete/fully verified) (A)  \nPartially verified(individuals whose 12 188,765,544 information availed at the physical  \nverification did not fulfil all the  \nrequirements) (B)  \nNot verified (appeared for validation 25  \n204,638,736 \na) Out of 1,786 employees on the June 2023 payroll, 1695 (95%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 12 (0.6%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 54 (3%) employees on the payroll did not appear for the validation and were categorised as follows; \nd) 23 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \ne) 30 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nf) 27 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that those were newly deployed secondary teachers and other staff who was on sanctions for abscondment of duty.", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}]], "page": 14, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "only 6 of the 10 drilled sites met the required yield level, the 4 boreholes that did not meet the required yield were not constructed and as such, the intended beneficiaries did not receive the intended services  \nWhile user committees existed and were functional, I reviewed records from 2 user committees and noted that records on collections made by the user committees were not well kept. For example, confirmation of total amounts collected and total expenditures on boreholes could not be traced. The expected collection is based on each borehole estimated to serve 300 households that should each contribute UGX.1,000 monthly hence total collection of \no Ensure safety of water sources and that water sources deemed unsafe for human consumption are either treated or decommissioned.  \nconsider alternative means of delivering water services to the sub counties  \noe  \noe monitor the collection and utilisation of the water committee monies", "metadata": {"headings": [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}]], "page": 21, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Under small medical Allocation equipment and  \nmedical furniture.  \nUpgrade and new Maximum 60% 100%  \nconstruction  \nincluding  \nGeotechnical  \nInvestigation on the  \nselected site  \nMaintenance of  \nbuildings  \nCompletion of  \nunfinished  \nstructures  \nProvision", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}], "page": 24, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6.3.2 Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"? version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer \n(DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the o  \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o  \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the \nGovernance Observations Recommendation Structure  \nHLG Core I observed that the HLG Core  \nImplementation Implementation team was fully  \nTeams  \nconstituted as per the guideline. I noted  \nthat there were no quarterly performance  \nreports on PDM although reports were  \nwritten on the mobilization and  \nsensitizations, trainings and stakeholder  \nengagement meetings that were held in  \nthe district. \nI further reviewed the reports and noted that there was evidence of Mobilization and sensitization of the various stakeholders at all levels including communities, Support the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. \n", "metadata": {"headings": [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}]], "page": 32, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish  \nThe PDCs did not hold quarterly meetings The Accounting Officer Development with all sampled PDCs documenting either should improve the Committees (PDC) one or two meetings in the year under mobilisation and collection of review.  \nlocal revenue so as to fund Priorities were prepared at parish level by priorities that may not be meetings chaired by parish chiefs but adequately funded by the under arrangements that pre-dated the central Government  \nPDM. As such, membership of the PDC is  \nnot the one that highlighted the priority  \nareas.  \nPDCcs only received funding of  \nUGX.750,000 to cater for one PDC  \nmeeting in the financial year under  \nreview.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}], "page": 33, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}], "page": 35, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The identification of subsistence households shall be carried out using the wealth 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.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June \n2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}]], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of Inoted that all 60 parishes did not carry out The Accounting Officer Households  \nwealth ranking during identification of should ensure that the subsistence households. I interviewed guidance on selection of members of 10 SACCOs and noted that beneficiaries is followed would be beneficiaries were accessed on  \nability to pay which included questions on  \nwhether they owned land and had existing  \nbusinesses. These criteria would hence  \nrestrict the poorer households from being  \nbeneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Selection  \nand Nebbi DLG was supposed to select projects Implementation  \nof from four sectors, that is Piggery, Cattle, \nInsurance Policy for I noted that all 60 SACCOs had an updated The Accounting Officer Farming Enterprises PDM member registers. These registers were should engage the maintained on a PDMIS system and included beneficiaries  \nand the member NINs and enterprise groups  \nencourage them to take on agricultural insurance \nRegistration of \nThe Accounting Officer Enterprise Groups \nI noted that all Enterprise groups in the 60 should ensure that all PDM SACCOs were not registered by the enterprises are registered Community Development Officers at the Sub as CBOs.  \nCounty as Community Based Organizations  \n(CBOs). No registered on the system.  \nMembership of enterprise groups lacked  \ndetails of NIN and telephone numbers yet  \nthese are the members that accessed loans. \nThe Accounting Officer stated that they had formally instructed the Commercial Officer to ensure that all committees are fully constituted. \nLee \nJohn F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023 \nORIGINAL COPY \nAppendices \nAppendix 1: Performance of local Revenue  \nNo Source Approved budget Variance (UGX) UGX  \n\u2014 \nPo \n1 140,000,000 91,429,864 48,570,136 2 13,953,000 46,047,000 3 729,900 24,270,100 4 71,000,000 31,679,850 \n||| Won-TaxRevenues\u2014 0 \n> \n6 \\|Dividends \\| - 0 0 \n8 name ol \n9 \nSale of goods and services  \n10 [Adminfeesandlicenses 0] 11 Court fines and Penalties \nN 12 Other fines and Penalties \na 13 Miscellaneous Revenue \n80,460,000  \nTotal 1,097,485,000 668,367,651 \nAppendix 2: Out-puts without appropriate indicators and targets. \nNo. Programme  \nBudget Budget Out-put Activities Audit Audit comment on Management Output Output budget comment targets Response Code (UGX) on \n1 09 Integrated Transport 260010 Road Infrastructure And Services Rehabilitation 2 12- Human Capital 320157 Primary Development  \nEducation Services \n320016 Management of Education Services \nindicators  \n500,000,000 Rehabilitation of Akanyu No KPI Targets not indicated", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}], [{"headings_0": {"content": "Lee", "page": 38, "level": 3}}], [{"headings_0": {"content": "Lee", "page": 38, "level": 3}}], [{"headings_0": {"content": "Lee", "page": 38, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}], [{"headings_0": {"content": "Po", "page": 39, "level": 3}}], [{"headings_0": {"content": "Po", "page": 39, "level": 3}}], [{"headings_0": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}], [{"headings_0": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}], [{"headings_0": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}]], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\_ indicator in the work plan\\_ 417,924,794 Supply of 36 3-\\| No KPI Targets not indicated Seater Wooden \\| indicator in the work plan Desks @ OLANDO P/S  \nConstruction of a 5- No  \nKPI Targets not indicated Stance Drainable VIP indicator  \nin the work plan Latrine with a Washroom  \nand SNE Room attached  \n@Alego P/S  \nConstruction of 5-\\| No KPI Targets not indicated stance drainable indicator in the work plan VIP latrine with a  \nwashroom  \nand  \nSNE  \nroom  \nattached.@ Kelle P/S  \n312121 eee \\|  \nKPI Targets not indicated Buildings\n- indicator in the work plan Acquisition(Construction", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3 06 - Natural Resources, 000006 Planning Environment, Climate Change, Budgeting Land and Water  \nservices \n\\| \nark \nof 2 classroom block)  \n953,999,124 Construction of 10 No KPI Targets not indicated boreholes, \\_ Indicator in the work plan Rehabilitation of 12 No KPI Targets not indicated boreholes, indicator in the work plan\\_ 7 open springs No KPI Targets not indicated protected, \u201e ndiestor in the work plan  \n1 VIP Latrine No KPI Targets not indicated construction indicator in the work plan \n36 \nAppendix 3(a-b) Implementation of Activities  \na) Eully implemented Activities.  \nNo. Program Sub-program PIAP-out Budget Total Out-put Total No Number of fully expenditure activities in the implemented activities out-put  \n1 01-Agro- 01- 03-Storage, Agro- 60,033,982 59,533,000 5 5  \nIndustrialization Education,Sports Processing and  \nand skills  \nValue addition \nb) Partially Implemented Activities.  \nNo. Program Sub-  \nPIAP-Outs Budget Out-put Total Out- Total No Number of No of  \nNo of program put of fully partially activities \nexpenditure activities implemented implemented that were \nin the activities activities not output \nimplemented \n1 09- 03-Transport 09020401 1,711,419,329 1,275,661,427 1  \n0 Integrated Infrastructure Capacity of  \nTransport and Services existing  \nInfrastructure Development transport  \nAnd Services infrastructure  \nand services  \nincreased \n37 \nAppendix 04: Utilization of the Wage Budget \nDepartment Name \nApproved budget Supplement Revised Budget Warrant Expenditure \n\\| Administration 1,181,369,824 1,181,369,824 1,181,369,824 922,724,340 7 \n\\| Finance 233,110,836 233,110,836 231,832,245 - \nStatutory bodies \n310,261,084 \\| - \\| 310,261,084 310,261,084 262,802,507 Production and Marketin \n1,180,011,177 271,686,511 | 1,451,697,688 1,451,697,688 1,301,251,241 \nHealth  \n6,514,031,806 650,010,012 7,164,041,818 7,164,041,818 6,778,758,649 Education  \n10,076,585,156 1,832,126,584 11,908,711,740 11,908,711,734 10,617,167,114 Roads and Engineering \n149,835,408 18,634,044 168,469,452 168,469,452 166,284,254 \nWater 50,133,372 - 50,133,372 50,133,372 49,221,260 \nNatural Resources \n7,700,000 421,514,600 \\| 421,514,600 400,079,824 Community Based Services \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], [{"headings_0": {"content": "ark", "page": 40, "level": 2}}], [{"headings_0": {"content": "ark", "page": 40, "level": 2}}], [{"headings_0": {"content": "ark", "page": 40, "level": 2}}], [{"headings_0": {"content": "ark", "page": 40, "level": 2}}], [{"headings_0": {"content": "ark", "page": 40, "level": 2}}], [{"headings_0": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}], [{"headings_0": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}], [{"headings_0": {"content": "1,180,011,177 271,686,511 | 1,451,697,688 1,451,697,688 1,301,251,241", "page": 42, "level": 3}}], [{"headings_0": {"content": "1,180,011,177 271,686,511 | 1,451,697,688 1,451,697,688 1,301,251,241", "page": 42, "level": 3}}], [{"headings_0": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}], [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}], [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}], [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}], [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}]], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 173,502,060 \\| 173,502,060 173,281,621", "metadata": {"headings": [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886 \nInternal Audit 28,357,824 \\| - 28,357,824 16,494,317 Trade, Industry and Local Development 136,079,256  \n136,079,256 136,079,256 133,570,513 20,481,461,759 2,780,157,151 23,261,618,910 23,261,618,903 21,083,922,771 \n38 \nfacilities \nDrilling and construction of deep hand boreholes  \n2 Medium Spring protection \n3 Construction of piped water system \n4 Rehabilitation of boreholes \nActual Variance Planned Expenditure Variance Audit quantity quantity expenditure (UGX) (UGX) Remarks \n(UGX) \n6 4 275,000,000 206,060,152 68,939,848 Partial \nimplemented 7 0 52,500,000 53,999,991 \\| (1,499,991) Fully \nImplemented \n2 -1 245,000,000 400,190,291 (155,190,291 Fully Implemented \n12 -3 58,500,000 69,562,000 (11,062,000) Fully \nImplemented \n39", "metadata": {"headings": [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}, [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}], [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}], [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}], [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}], [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}], [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}], [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 43, "level": 1}}], [{"headings_0": {"content": "6 4 275,000,000 206,060,152 68,939,848 Partial", "page": 43, "level": 3}}], [{"headings_0": {"content": "6 4 275,000,000 206,060,152 68,939,848 Partial", "page": 43, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 43, "level": 2}}], [{"headings_0": {"content": "Implemented", "page": 43, "level": 2}}], [{"headings_0": {"content": "12 -3 58,500,000 69,562,000 (11,062,000) Fully", "page": 43, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 43, "level": 1}}], [{"headings_0": {"content": "Implemented", "page": 43, "level": 1}}]], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []}