{"paragraphs": [{"content": "Lack \\_of appropriate performance indicators and targets in the work  \nplans  \nRegulation 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 outputs.  \nliaise with MoFPED and National Planning Part A of the performance contract for Accounting Officers outlines the core Authority (NPA) to performance requirements against which their performance should be assessed customise PIAPS for in regard to achievement of planned results. This requires the Accounting Officer  \nLocal Governments.  \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 7 outputs with a total of 63 activities. I noted the following; \n\u00ab 6 outputs had 51 activities with clear performance indicators and targets and were fully quantified.  \n\u00ab 1 output had 12 activities with clear performance indicators and targets 06 activities did not have clear performance indicators and targets, six (06) without clear performance indicators and targets as summarized in the table below and detailed in Appendix 1(c). \nNo Observation ie Recommendation Outputs not \\| \n271,997,948 \nfully quantified  \n6 \\| 4,467,616,568 \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.", "metadata": {"headings": [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}]], "page": 9, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the lack of appropriate indicators and  \ntargets in the workplan was because the Programme Budgeting System (PBS)  \nhas Programme implementation Action Plans (PIAPS) have outputs and  \nindicators which are not customized to local government.  \n1.6 Implementation of outputs  \nI advised the I assessed the implementation of Seven (07) outputs with Sixty-three (63) Accounting Officer to activities worth UGX. 4,467,616,568 and noted that;  \nengage MoFPED for timely release of funds All the seven (07) outputs with sixty-three (63) activities worth UGX. for implementation of 4,467,616,568 were partially implemented. Out of the sixty-three (63) activities, activities and also the entity fully implemented Fifty-one (51) activities; seven (07) activities were streamline procurement partially implemented, while five (05) activities remained unimplemented.  \nprocesses to address delays.  \nTable showing Implementation of Outputs  \nCategory No.  \nNo of No of Expenditure I also advised the of outputs of  \nactivities activi Amount (UGX) Accounting Officer to outp  \npartially ties  \nroll over the partial and \\| uts implement not  \nun-implemented  \nasse ed imple  \nssed ment activities to the subsequent year. \nPartially \n\u201d 4,467,616,568 implemented  \noutputs  \n~~ 4,467,616,568 \nPartial/non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did partially/didn\u2018t implement the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}]], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of staff house at Aswa Bridge Army P/S\n2. Construction of a Non-Residential Buildings (Schools) at Latanya Seed Secondary School\n3. Upgrade of Okinga HC II (Non-Residential Building)\n4. Construction of Non-Residential Buildings by Contractor Laguti Sub County Offices\n5. Monitoring and Supervision of capital work", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 1 (d) for \nThe Accounting Officer explained that these were mainly UGIFT funded projects whose funds were released towards the end of the financial year and delays in the procurement process that affected other activities \n1.7 Delivery of Services from Implemented Activities \n1.7.2 The Service Delivery Under Focus Areas  \nI sampled five (05) out of seven (07) activities in two (02) focus areas with a total expenditure of UGX. 2,689,949,394 for physical inspection to assess key service delivery indicators. The tab key observations; details are provided in Section 3.0 of this report. \nArea Key \\_  \nFocus  \nObservation  \none classrooms rin Education Construction of block of two  \n\\+ I advised the Accounting Development at Oguta P/S.  \nOfficer to engage the Grant  \ne At the time of inspection, works were  \ncontractor to fix the defects complete however, the structure was  \nwithin the liability period. developing cracks in the floor that needed to  \nbe fixed by the contractor. \nConstruction of a staff House at Aswa Army Bridge P/S \n\u00b0 I also advised the Accounting \\| Officer to ensure that the contractor resumes work on the site.  \nAt the time of inspection, works were at 60%  \ne  \n\\|  \nhowever, the site had been abandoned. Part  \n\\|  \nof the Door and Window Works, external  \nfinishes, painting, Internal finishes, furniture  \n& Fittings, lightening protection and Rain  \nwater goods had not been done/ Installed. \nImplication  \ni  \nThe remaining works may not be completed in time since the site had been abandoned.", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}]], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. UGIFT Uparade of Okinga HCII to HCIII  \nI advised the Accounting e Works were still on going, construction of the  \nOfficer to engage the contactor pit latrine had stalled because the site was  \nto relocate the site for submerged with water and was yet to be  \nconstruction of a VIP latrine, relocated to a new site  \nand also ensure repair of the Repair of the out-patient ward had not yet  \nout-patient ward are started.  \ncommenced and expedited. Construction of Ogom Seed Secondary  \nSchool.  \nI advised the Accounting The Administration block was completed Officer to engage the however, there were defects like cracks on  \ncontractor to fix the defects the flow which need to be fixed by the  \nwithin the liability period. contractor.  \nI also advise the Accounting Furniture which ought to have been Officer to engage the delivered had not been supplied.  \ncontractor to ensure that furniture is supplied. Implication  \nThe district may incur additional costs to  \nrelocate the construction of the VIP latrine.  \nThe defects may affect the lifespan of the  \nstructure if not fixed.", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], "page": 11, "document_name": "Pader 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 \n155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against for \nPader District Local Government had a wage budget of UGX.26,124,198,685, out of which UGX.23,945,790,089 was utilised for the period under review. Below is a summary of the key findings from the special audit; \n[No Observation Recommendation \n2.1 Utilization of the Wage Budget  \nPader District Local Government had an approved wage budget of UGX. I  \nadvised the 20,510,695,082 and obtained supplementary funding of UGX. Accounting Officer to 5,613,503,603 resulting into a revised wage budget of UGX. ensure that the 26,124,198,685 which was all warranted.  \nunimplemented  \nOut of the total warrants, UGX. 23,945,790,089 was utilized by the District activities are rolled Local Government resulting in un-utilized warrants of UGX. 2,178,408,594 over to the subsequent representing utilization of 92% as summarized in the table below and year.  \ndetailed in Appendix 2 \nApproved Supplement Revised Warrants Payments Unspent Budget ary UGX. Budget UGX. UGX. Balance UGX. UGX, UGX. \n20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198 \n\\| \\_ \\| 198 23,945,79 5 082 \\|03 \u201a683 0,089 \nFrom the analysis, I noted that  \ne The supplementary funding of UGX. 2,178,408,594 was not utilized. \nThe Accounting Officer acknowledged the observation and explained that the unspent funds were mainly wage which was received in the last quarter and could not be absorbed. \n2.2 Validation of employees on the entity payroll  \nThe District had 1,915 employees on the IPPS payroll of which 1,831 I  \nadvised the (95.6%) were fully verified, two (02) (0.1%) partially verified and 82 Accounting Officer to (4.2%) did not show up.  \nregularly review the In addition, 45 individuals had not accessed the payroll by end of June, district payroll to", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}]], "page": 11, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the promptly remove such District wage bill.  \nemployees and avoid continued loss of funds The following observations were made;  \nto government.  \na) 1,831 (95.6%) employees appeared for the validation exercise and  \npresented all the pre-requisite documents to confirm their existence For staff on transfer of and regularity of recruitment.  \nservice, I advised the Accounting Officer to b) Two (02) (0.1%) employees appeared for headcount were partially initiate a process of validated due to lack of minutes/extracts from other Service transfer of salary Commissions to support their first appointment.  \npayment to their new duty stations,  \nc) total of 82(4.2%) employees on the payroll did not appear for the  \nvalidation and were categorised as follows;  \nI advised the Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], "page": 12, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "iV. \nI further noted that 30 individuals who were paid UGX 57,769,157 in the last four years, were not accounted for and these were omitted from the validated payroll. \nd) 45 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;  \ne The employees who were confirmed to have exited the district had either died, retired, absconded or had been transferred.  \ne For individuals who did not show up for validation and not accounted for, the Accounting Officer did not give a response.", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}]], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details  \nA total of 484 employees on the payroll had inconsistencies in their dates I  \nadvised the of birth, captured in the payroll and data captured by NIRA on the National Accounting Officer to IDs. The information is critical in the identification of an individual.  \nfollow up the matter with MoPS to ensure Inconsistent information undermines the integrity of the District\u2019s records that employee details and may complicate the employee service history and retirement are corrected on the procedures. Where the errors in dates of birth increase the length of payroll.  \nservice, it may lead to the irregular extension of employee service. \nThe Accounting Officer explained that management had made efforts to submit records of the affected officers to Ministry of Public Service to effect the change of dates of birth on the payroll. \ne)  \nReview of the Pader DLG Staff Establishment", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}]], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;  \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: e  \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).  \ne The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.  \ne The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the following; \n6.4.4 Performance  \nI reviewed the budget performance for the micro irrigation grant and observed the following;  \nOut of the total program receipts of UGX.353,790,168, UGX.154,770,662 (44%) e  \nwas utilized by the entity at the time of audit resulting into unspent balance of \nUGX.199,019,506 (56%). Details are in the table below. \n\\| Revised Warrants/ Total Variance % \nIn addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the late initiation of procurement, delayed execution of the works by the contractor which led to termination and award of contract to a new contractor. \nRecommendation  \nI advised the Accounting Officer to ensure that procurement processes are streamlined to enable early procurement initiations and proper evaluation of bidders before contracts are awarded. \n6.4.5 Implementation of the Micro irrigation program  \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, [{"headings_0": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], [{"headings_0": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}]], "page": 24, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], "page": 27, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.  \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.  \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; SN Nature of Observations \n] Recommendation \ntraining", "metadata": {"headings": [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], [{"headings_0": {"content": "] Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "] Recommendation", "page": 34, "level": 3}}]], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the The training of trainers was carried out from I informed the ToTs and Core 8/02/2023 to 9/02/2023 after funds were Accounting Officer to PDM  \nreleased to PDM SACCOs on 05/12/2022.  \nengage the PDM", "metadata": {"headings": [{"headings_0": {"content": "] Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation \nsecretariat for the Teams at HLG Delayed training of HLG Core Implementation required support. level  \nteams may lead to delayed mobilization,  \nsensitization, data collection and training of \n7.10 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;", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}]], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The LG and more specifically the TILED department shall support the Office of o  \nthe 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 PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \n[SN Nature of \\| Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}]], "page": 35, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM I noted that none of the 10 sampled I advised the SACCOs Under the SACCOs was licensed to take on the Accounting Officer to Microfinance  \nbusiness of lending under Microfinance engage the PDM Institutions Money Institutions money lenders act Appendix secretariat  \nfor Lenders Act 6  \nfurther guidance in this area.  \nAs a result, enforcement of recovery of  \nPRF from beneficiaries by the PDM  \nSACCOs may be legally challenged leading  \nto loss of funds.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}], "page": 35, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ineligible beneficiaries leading to failure to by the guidelines. achieve pillar objectives. \nThe Accounting Officer acknowledged the shortcoming and promised to ensure the registers are put in place", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}]], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Signing of PRF\\| UGX. 766,576,398 was transferred to 10 I advised the", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 4,000,000 4% Under disbursement 000 \\| \\|  \n1,297,312,677 93,000,000 I]", "metadata": {"headings": [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], "page": 48, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 6: Un-licensed SACCOs. \n\\|  \n5 \nParish Name \nName of SACCO Is the SACCO registered under Microfinance Institutions money \n1  \nlan Su NEON RE en en  \n7 \n- \ncere \n2 an  \nPADER DLG OGOM parish OGOM parish \nF \n3 \\| PADER DLG  \n\\| Amoko Parish  \nAmoko Parish \nTRADER DLG \\| Kal \\| ward Kal ward \nlenders act 2016? (Yes/No) \\| \n5 TPADERDLG \\|PADERDLG Acoro Parish \n6 Owelle | \n\\| Parish Owelle Parish No \n\\|7 \"PADER \\| PADER DLG \\| Golo Parish  \nGolo Latanya Parish  \nNo \n\u00ae ee DLC se \\| Parish .  \nWiigweng Wiigweng Acholibiur No \nee | eis LER as Pagol Ward Pajule T/C a \n10 \\| PADERDLG Lagwai Lagwai PADER T/C No \nPADER T/C \\|  \nAppendix 7: Failure to update Enterprise and Household registers making up the SACCO \n= \\| Vote Name Parish Name  \nName of SACCO  \nNumber of PDM Does SACCO maintain updated \n~enverprse \nSnes House hold reg gisters \n14:5, PADER Parish le \nDLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus \n\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}], [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}], [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}], [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}], [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}], [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}], [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}], [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}], [{"headings_0": {"content": "~enverprse", "page": 49, "level": 2}}], [{"headings_0": {"content": "~enverprse", "page": 49, "level": 2}}], [{"headings_0": {"content": "~enverprse", "page": 49, "level": 2}}], [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}], [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. PADERDLG Amoko", "metadata": {"headings": [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nERBE PADERDLG | | \u2014_ Town council ie. \n\\| kal ward KAL-WARD Acholi Bur  \nRGN \n= \\| \n", "metadata": {"headings": [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}, [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. \\| PADER DLG \\| Ogom  \nOgom Ogom pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|  \n\\| \n_5.___| \n\\| \nPADER DLG Lagwai Lagwai PADER PDM 17 \\| No \\|", "metadata": {"headings": [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. \\| PADER DLG  \n\\| Acoro Ward T/C", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n= \\_\\_\\| a Bhp ne \\_ \n\\\\7.\\_\\_\\_\\\\\\_PADER DLG  \n\\| Owelle Parish \na", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\_\\_\\| PADER DLG Golo Latanya Parish  \nNo \\|", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. PADER DLG \\| Wiigweng Acholibiur", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\_ \\| cera Wiigweng Acholibiur", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. \\| PADER DLG  \nPagol Ward Pajule T/C  \nPagol Ward Pajule T/C", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAppendix: 8 Failure to carry out Wealth ranking of households \"'SN \\| Vote Name \\| Parish Name \nRR cS A EE \n\\| Was wealth No. of No. of villages \nra \ni \\|\\_villages \n10 \nout at parish  \nranking was \\| \n\\| PADER DLG Luna PDM SACCO\\_\\_ es  \ne  \n\\|  \n1.  \n\\| \\| Fu  \nPADER DLG Amoko-LatanyaPDM no  \n\\|  \nil ACEO \\|  \nee  \n\\_  \n\u0131 3. \\| PADERDLG KAL-WARD Acholi Bur yes  \n: Town council  \nre ee  \nre \\_ nenne  \nPADER DLG \\| Ogom Ogom pdm  \nno  \n\\|  \nLe Sc 2707055 \\|  \n\\_ 5. \neee \\| AcoroWard T/C NO (82 jo no evidence availed", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. \\| PADER DLG Owelle Parish", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| No. \\|i \n|0O \nnoevidenceavailed S\\|", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}], [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}]], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. ao DLG Golo Latanya Parish\n9. PADER DLG Wigweng Acholibiur", "metadata": {"headings": [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_\\| No \\|7 \njo \nevidence \n8 | [7 \nPADER DLG Pagol Ward Pajule T/C\\_\\| NO \nto evidence \nAppendix 9: Failure to select and implement prioritized /flaqship  \nprojects \nVs \\| \u201a Parish \\| Name of SACCO  \nList of flagship projects Arethe  \nHow many Number of PDM How many of the How many of the N \\| Name  \nper SACCO flagship enterprises enterprises  \n\\| are enterprises are farming \n\\\\ \\| enterprises are \n\\| projects \\| implementing farming \\|  \ni  \nconsistent flagship projects  \n\\| \\| with the \\| \nenterprises from the priority \n\\| priority \\| \ncommodity list \noo \\| commodities i \\| \\| selected by  \n\\|  \ni \\| boss een nee hei  \n3 \\| 090900  \n\\|  \n\u2014 \\| 1. Luna parish Luna ward Parish  \nvegetable growing, NO  \nsunflower, poultry, simsim,  \n\\| \nsoya beans, piggery, maize i  \n\\|  \ngrowing, Rice, gnuts,  \nbs produce \\_dealers \nere FS \n", "metadata": {"headings": [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}, [{"headings_0": {"content": "jo", "page": 50, "level": 2}}], [{"headings_0": {"content": "jo", "page": 50, "level": 2}}], [{"headings_0": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}]], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Amoko Amoko-Latanya PDM all are in soya bean  \nno  \n\\|  \nee SACCO farming  \n: 3. \\| kal ward KAL-WARD Acholi Bur Sunflower, soyabeans, NO", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| 4. Ogom Ogom Ogom  \nsoya beans, cassava, \n\\| \npiggery, Voluntary saving and loans association, \nsunflower  \nSoya bean, Maize, Sunflower, Piggery, \\_ \n11 \n\u2014\u2014p a Td 5  \nehe", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}]], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Acoro Ward Acoro Ward PADER T/C Sunflower, Rice, Maize,", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "17 0  \n\\| \\| PADER T/C Poultry, Soya Beans,  \n\\|  \nPiggery, produce (Buying  \n\\|  \nee a Bu \\| Products ee 2 \n\\| \\| and selling agricultural", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}]], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Golo Latanya \\| Golo Latanya \u201cParish se Soya Bean, Flower,", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nQwelle Parish Owelle Parish. \u201cSun 10 \n. ; ; ieh \nPe \n= \\_Parish \\| Cassava  \nWiigweng \\_ ee Wiigweng Acholibiur. \\_  \n\\|  \n\\| Sunflower, Goat Rearing, Yes only 2 3 11 11 3 \\_ Acholibiur \nGnuts, Soya bean, Cotton, nce \u2014 ne \\_Piggery, Cassava", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}]], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. onthe \\| Ward PRIOR  \n\\| Pagol \\_ Pagol Ward Pajule T/C : Poultry, Goat Rearing, Yes Only 1 2  \n11 5 2, Goat Pajule T/C Produce, Piggery", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 10: Failure to follow the stipulated loan application and approval process \nSN Vote Name Parish  \nName of PRF Was the \\| \nDate loan was Loan Amount Were the Were they Remarks Name beneficiary beneficiary obtained  \nloan vetted bya  \nfrom the \nbeneficia village approved PDM ries meeting \\|  \nenterprise  \nselected convened by through the enterprise \\| the groups \n1 T PADER DLG Luna Parish Luna PDM Olanya Okello \n26/07/2023 600,000 NO Yes \\| \\| \\| SACCO Bazilo  \n\\|  \n:  \nAtoo Josephine 22 26/07/2023 1,000,000 NO Yes  \npop Lalam Margret 26/07/2023 \\| 1,000,000 NO Yes \n\\| yess \\| \\| 2 = PADER DLG Amoko Amoko- \\| Okello Charles  \n19/09/2023 1,000,000 NO NO No minutes Latanya Otim \navailed to  \n\\| PDM confirm \\| SACCO beneficia \\| \\|  \n\\| \n\\| . hi No \\|  \ni \\| oketa nelson 19/09/2023 1,000,000 NO minutes \\| availed to \\|  \n\\|  \n\\| i confirm \\| \nbeneficiary \\| \n\\| \\| \n: Atim Dorine 19/09/2023 1,000,000 NO No minutes \\| availed to confirm  \n\\| \na \nbeneficiary \\| 3 PADER DLG kal ward KAL- Oryema Samuel yes \nBE BE I . . ee ee 0  \nNo minutes ena \\_WARD availed to \\| \n12 \nAcholi Bur confirm Town  \nbeneficia council Adiyo Polline  \n1,000,000 NO  \nNo minutes availed to confirm beneficia Akena Bosco  \n1,000,000 NO  \nNo minutes availed to confirm beneficiary ayugi Juliana es 06/09/2023 Y  \nadong Josephine 08/09/2023 Y  \n\\|  \nAkello kala es  \n\u201cLagwai Lagwai Atimango Monica Yes  \n\u201a000,000 NO  \n\\\\  \n\\|  \nPDM Pamela \\|  \n\\| Tabu Francis  \nAcoro Ward Acoro Akech Be  \nNO Yes  \nT/C Ward T/C \\|  \nOdong Geofrey  \n\\| Can Ogura Jimmy  \nOryem Bosco  \nAkullu \nMr \nOwelle Owelle \\_Achelam Charles 06/09/2023 1,000,000 5 \n\\| \\_\\_\\_ NO  \n\\|  \nParish  \nParish Okello Osama  \npp Komakech 1,000,000 NO INE Thomas  \nGolo Golo Adonga Bosco  \nLatanya Latanya Ayaa RoseMa \n08/09/2023 900,000 I\\|NO Yves \\| Okot 1,000,000 NO \ni Parish Parish Anthon \\|  \nPADER DLS Wiigweng Wiigweng  \n1,000,000 \\| NO  \nAcholibiur Acholibiur Obol Walter [Yes 08/09/2023 1,000,000\\} NO. \\|Yy oO n \\| = \\| sie \\| \nBE \nPagol Ward Pagol Terezina Aol No, Registration  \nMission C was Pajule T/C Ward  \nsupposed to do \\| Pajule T/C piggerry but \\| went for second hand clothese  \n[ \nAppendix 11: Irreqularities in project implementation \n\\_Nameof\\_\\_\\_\\_Nameof\\| t\\_\\_\\_ Project funded. Remark \\_  \n13 \n", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}], [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}], [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}], [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}], [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}], [{"headings_0": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}]], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- beneficiary Amount as i \u2018as per \\|  \nSACCO \\_ household \\|  \n\\|  \nper  \n\\_ records \\| evidence  \nA \u201cChanged from enterprise", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], "page": 53, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "i Olanya 600,000 wei\u00dfe \nne ee 600,000 piggery  \n\\* piggery to 1 acre of sim \nLuna sim project \nParish \\\\ 1 \"Luna PD Okello  \ner \n: \nSACCO Bazilo \\\\ \nDue to seasonal ; \n~~ 1,000,000 \\_\\_ \nm ~~ 4,000,000 \\| sunflower \nchanges the beneficiary \"Atoo Josephine  \n\\_ diverted enterprise to  \n\\|  \nmaize and purchase of 2 \npiglets \n\"the funds delayed to \n~~ 1,000,000 \nje ass \u201c1,000,000 maize \nreach the beneficiaries. ~ Lalam Margret\u201d \n\u201athe weather(sunny conditions couldn\u2019t favour the planting of maize and changed \n~2 enterprise to \n4 \\| purchase of : \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}]], "page": 53, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- apig and cow", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], "page": 53, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}], "table_of_contents": []}