{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NWOYA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage", "metadata": {"headings": [[], [], [], [], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}]], "page": 1, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Te meme ii anes arcane eee ee ean clase eos BR N ee iii OPTINION cos \u0131 sssswsrvssssemensarnasiaas cssisnis iannnronnancenenonsenserensissnebenneessactasns tus evtedunsatvenistweneolyaean essa unesevnaaveaweseenows BASIS FOR. OPINION  \n1 sscsicsssuactavesnssaisssascrsncenvennocestensaveneosnenemeton sents ovencnsuiren ceensnnsavestontesesunevuenevnsvengseseseeusn KEY AUDIT MAT TERS isco  \n1 cvarccensianesecssnctnaissansnisdeisasnanincannnncooennenns ineceencnievs nenn ennneen nennen 1.0 Implementation of the Approved BUdGget.........ccccccccscsccesessesesesecsesesecsesesesscstsaesestsneareeseeseees 1 2.0  \nManagement of the Government Salary Payroll.........c.cccccccsccscssesesscsessesesecstseteseeesessesersesecees 9 ERIEAIRSI MI] EER een 12 3.0  \nChange in Accounting Treatment for Non-current Assets... 12 Be ceercrrereerearnseenmrmenmmocneenenn 13 EN aenmeeats: BI BERATER 13 cerca encarta cena esas 6.0 Implementation of Key Government Grants/PrograMMes .........c.ccsccscsessesessessseceeseseeeeees 13 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program..................... 16 6.3 Education Development Grant  \n19 ............c.cccccccscescssscesesesssesssscssscarcecsesecsucstsucavsnsersuveveesarcerseeees A IBIERE BEA TAT  \n20 nu 6.5 \nList of Acronyms \n\\| Acronym Meaning \u2014  \n\\|  \nDistrict Local Government. \\| GoU \\| \nGovernment \nof \nUganda ae ee \n8 \n_ INTOSAI _ \nIntegrated Personnel \nand Payroll system \\_  \nee International \u00a9 Supreme / - \nStandards of \nAudit u Institutions -  \nbles Seep, EN ER ES \n\u2014 Local Revenue \n\\MoPPED_ Ministry of Finance, Planning and Economic Development \nOL Ministry of Local Government F ne the General Office of Auditor  \nublic Finance Management es \nAct \n\\_\\_\\| Public Procurement & \nDisposal \nof Public \nAssets \n\\| \u2014\u2014  \n\\| Permanent. Secretary to Treasury \nSecretary / | \n\\_ Treasury Single Account \nIntergovernmental_ Fiscal Transfers Program for Results Et \nA in \u201ell \nUganda. \nA \\_\\|  \n\\| Uganda Shilling  \n\\| \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NWOYA 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 Nwoya 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 Nwoya 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": "Page", "page": 2, "level": 2}}, [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}], [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}], [{"headings_0": {"content": "Government", "page": 3, "level": 2}}], [{"headings_0": {"content": "of", "page": 3, "level": 5}}], [{"headings_0": {"content": "Uganda ae ee", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda ae ee", "page": 3, "level": 1}}], [{"headings_0": {"content": "_ INTOSAI _", "page": 3, "level": 2}}], [{"headings_0": {"content": "Integrated Personnel", "page": 3, "level": 1}}], [{"headings_0": {"content": "Integrated Personnel", "page": 3, "level": 1}}], [{"headings_0": {"content": "Standards of", "page": 3, "level": 1}}], [{"headings_0": {"content": "Standards of", "page": 3, "level": 1}}], [{"headings_0": {"content": "\u2014 Local Revenue", "page": 3, "level": 5}}], [{"headings_0": {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "page": 3, "level": 4}}], [{"headings_0": {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "page": 3, "level": 4}}], [{"headings_0": {"content": "Act", "page": 3, "level": 1}}], [{"headings_0": {"content": "Act", "page": 3, "level": 1}}], [{"headings_0": {"content": "Disposal", "page": 3, "level": 1}}], [{"headings_0": {"content": "of Public", "page": 3, "level": 1}}], [{"headings_0": {"content": "Assets", "page": 3, "level": 1}}], [{"headings_0": {"content": "Assets", "page": 3, "level": 1}}], [{"headings_0": {"content": "Secretary / |", "page": 3, "level": 1}}], [{"headings_0": {"content": "Secretary / |", "page": 3, "level": 1}}], [{"headings_0": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}]], "page": 2, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0% \\|", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Transport \nInfrastructure And \nLevis", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 8, "level": 3}}, [{"headings_0": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}]], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. N el see cal \\| Natural Resources, \\| 244,630,000 220,167,000 \\| 90% \\| \\|  \n\\| Environment, \\| \\| \\| \\|  \n\\| Climate Change, \\|  \n\\| \\| Land And Water \\|  \n\\| 0  \nTotal \\_ 2,620,885,296 1,391,554,910 53% \\|", "metadata": {"headings": [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2. Education  \nFencing and Laying Compound", "metadata": {"headings": [{"headings_0": {"content": "Fru", "page": 12, "level": 2}}], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development \nBricks at Education and Sports to always adhere to the Grant  \nDepartment Compound. District guidelines or always seek foe Education Office compound approval of reallocation from the done satisfactorily although line Ministry.  \nactivity was ineligible.  \nCompound in use as evidenced  \nby meeting held at the time of  \naudit \nThis may lead to misuse and loss of public funds.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}]], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"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's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}], "page": 26, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Requirements and Minimum standards met by schools and training", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nBudgeting services \n\\|  \nu 320003 866,879,537 12 12", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}], [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and Facilities  \nManagement  \ninstitutions  \n\\|  \na  \nsn . .  \n\\_\\|  \n:  \n. \\_ 3 09-Integrated Transport Infrastructure 03-Transport Infrastructure and 09020401", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|  \n000017 -Infrastructure 496,242,898 4 4 \\| \\_ And Services  \nServices Development -Capacity of existing transport Development and  \n(ee Saas \\| \\|\\_infrastructure and services increased. Management  \nk  \ni  \n01-Agro-Industrialization  \n01-Institutional Strengthening and 01041101-Extension workers trained in 010015-Extension  \n39,017,200  \nCoordination  \nentire value chain focused skills  \nservices  \n\\| \n| 5 \n\\| 01-AGRO-INDUSTRIALIZATION \\|  \n040-Production and Marketing 01041101-Extension workers trained in 010017  \n1,573,647,400 7 7 \\|  \nentire value chain focused skills", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, [{"headings_0": {"content": "| 5", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 5", "page": 38, "level": 3}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- acquisition \\| and maintenance we  \n\u2019", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 38, "level": 3}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. \\| Nwoya Todora-Anaka \\| Todora-Anaka \\| Goats rearing, soya bean growing,  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| | DLG | (Payira) \n(Payira) PDM SACCO sunflower growing, maize growing, \\| a Animal traction  \n\\|  \nee Fr Bud", "metadata": {"headings": [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4. Nwoya Goma-Kal- Goma-Kal-Koch G.nut, Soya bean, simsim, goat DLG Koch Goma\\_\\_\\_\\| Goma PDM SACCO rearing and piggery  \n\\_\\_\\_.\\|\n5. Nwoya Layei Ward- Layei Ward-Nwoya Produce buying & selling, Goat \\|", "metadata": {"headings": [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| ' DLG Nwoya Town Town Council PDM rearing, poultry, soya, maize, \\\\ \\| Council SACCO  \npiggery, bee keeping and ox  \n\\|  \n\\|  \nNo lough z Fee Berk See  \nAgonga-Koch Agonga-Koch Goma Piggery, Bean, sunflower, soya \n_DLG Goma \nPDM SACCO \nbean, g.nut, animal traction, Maize  \n7 Nwoya Ceke-Ward \\| Ceke-Ward Nwoya Beef, Animal Traction, soya bean, No \\| DLG Nwoya town town council PDM produce buying and selling, \n\\| council SACCO \npiggery, Goats keeping, coffee  \ni \\|  \ngrowing, sunflower, fish farming", "metadata": {"headings": [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Nwoya Akago", "metadata": {"headings": [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\| Ward- Akago Ward-Nwoya Soya Bean Growing, Piggery, DLG Nwoya Town Town Council PDM Poultry, Maize \n\\|  \n5 17 17 \nCouncil SACCO  \n\\| \n\"a \n\\| u \n| | 10 \n", "metadata": {"headings": [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}], [{"headings_0": {"content": "\"a", "page": 45, "level": 2}}], [{"headings_0": {"content": "\"a", "page": 45, "level": 2}}], [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}], [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Nwoya Pabali-Anaka", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Soya Bean, Simsim, Maize, \u201c\\| Goats, No \nDLG (Payira) \\_(Payira) PDM SACCO Sunflower, Piggery, Coffee, Poult  \n\\| Nwoya \\_\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. \\| Coo-Rom- Coo-Rom- Koch Soya bean, goat raring, maize, No", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6 18 \nDLG Koch Goma Goma PDM SACCO g.nut, rice, mix farming  \n\\| \n\\|  \nLoan Amount Project Status of the project \nRemark \n\\| Name Name SACCO beneficiary Amount as as per funded \n| | | \n| | | per SACCO household \n\\| \\| \\| \\| records evidence \\|  \nprovided i \n42 \ni! Nwoya | Ogom- Ogom- Lapyem Mark | \n\\|  \n1,000,000 1,000,000 Maize i \\| The \\| DLG ward- ward-  \n\\\\ beneficiary \\| Nwoya Nwoya  \nplanted \\| maize \n| Town Town \nfor his first \\| Council Council disbursement \\|  \nPDM  \n\\| \\| \\| SACCO  \n\\| \n\\| \n\\| \n\\|  \n\\|  \n\\| \n\\| \nOkello Patrick 1,000,000 = 1,000,000 Soya  \nThe beneficiary  \n\\|  \nwas fundedto \\| \\| \\|  \nplant and grow \\| \\|  \n\\| soya but opted for piggery.  \n\\|  \nThe beneficiary \\| \\|  \nwas also \\| \\| \\| pointed out a  \n\\|  \ndelay to receive  \n\\|  \nthe PDM of  \n\\| \\| funds \n\\| 2 Nwoya Ceke- Ceke- Akweto Evaline 1,000,000 1,000,000 Maize  \nThe beneficiary  \n\\| \\|  \nDLG Ward planted maize \nWard  \n\\| \\| Nwoya Nwoya  \nand ground \\| \\| town town  \nnuts. She / \\| council council  \nharvested 35 \n| PDM \nbags of ground \nI SACCO nut. \n1 \n43 \nEn \nNe \nOkot Alfred 1,000,000 1,000,000 \nOkot Alfred Planted maize \nwhich was affected by lots \\| of pests. \n1  \nOjok Kennedy 1,000,000 Soya The \n\\| 1,000,000 \nKebeny \nbeneficiary \nplanted maize and was \\| \nan \nLakal Geoffrey 1,000,000 1,000,000 soya \n44 \nharvesting \nThe beneficiary had opted to Funds have not \\| plant soya but now is buying  \nbeen Invested \nand selling produce.", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}], [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}], [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}], [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "| | | per SACCO household", "page": 45, "level": 2}}], [{"headings_0": {"content": "| | | per SACCO household", "page": 45, "level": 2}}], [{"headings_0": {"content": "| | | per SACCO household", "page": 45, "level": 2}}], [{"headings_0": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}], [{"headings_0": {"content": "| PDM", "page": 46, "level": 3}}], [{"headings_0": {"content": "| PDM", "page": 46, "level": 3}}], [{"headings_0": {"content": "I SACCO nut.", "page": 46, "level": 3}}], [{"headings_0": {"content": "I SACCO nut.", "page": 46, "level": 3}}], [{"headings_0": {"content": "I SACCO nut.", "page": 46, "level": 3}}], [{"headings_0": {"content": "En", "page": 47, "level": 1}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}], [{"headings_0": {"content": "Kebeny", "page": 47, "level": 8}}], [{"headings_0": {"content": "beneficiary", "page": 47, "level": 8}}], [{"headings_0": {"content": "beneficiary", "page": 47, "level": 8}}], [{"headings_0": {"content": "an", "page": 47, "level": 5}}], [{"headings_0": {"content": "an", "page": 47, "level": 5}}], [{"headings_0": {"content": "an", "page": 47, "level": 5}}], [{"headings_0": {"content": "harvesting", "page": 47, "level": 8}}], [{"headings_0": {"content": "harvesting", "page": 47, "level": 8}}], [{"headings_0": {"content": "harvesting", "page": 47, "level": 8}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Delayed Progress of Works at Got Apwoyo Seed School - 22", "OR BEE DIT DIE nee - 22", "ann", "MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ne - 22", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 0 - 23", "OTHER REPORTING RESPONSIBILTTIES", "24", "nn.", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "24", "\u201eum", "7.0 of the Parish Model! u.uueenn"], "page": 2}]}