{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF PALLISA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORIGINAL Copy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable cf. Contents  \n- \nEEE ii \nBE Re iv cesarean ac scr SE RR eR ea econo \nPIE  \n1 nee EEE \nBASIS FOR DPINIEN  \n1 en nn \na EEE SEE 1 \nLY IMPLEMERTATORN GF THE APPROVEB BUDGET  \n1 nenn nn \n2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL.......nessnesnesennnnennnnennnnnnnnnn 11 \nEMPHASIS OF MATTER scasssa  \nTs seuss cssstsnsiaseannansannereansssnsasenanesanenonsnonannesantasconsnsacionanesieenqueauaienduan mnwneanisen \n=0 WANRECOVERED YLP ANGE UIWER FUNDE  \n15 nn. icin vincennrna nnniacaminanamenaNennniNN \nTRIER DEN 15 ee \n4.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS)..15 \n", "metadata": {"headings": [[{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}]], "page": 1, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "41. REVIEW OF EDUCATION DEVELOPMENT GRANT  \n15 un nn", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 2, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "Ad Stele SIGCInictUI0 lancasnon  \n15 amen eaES \nck, \u00abCES OT TT cere  \n16 teaser eae ea ma She alacaiansesnsnanmamannnaciin \n4.1.2.1 Selection of schools/projects for Education Development grant.........eeeeee. 16 \n4.1.2.2 \nFailure to undertake mitigation measures for Projects/programs with related EISITOHBERIE are Bi ON une 16 4.1.2.3 Under absorption of Education Development grant ........ueseeeeenseneenenn 17 \n4.1.2.4 \nFailure of user committees to oversee implementation of Projects/programs ........ 17 \neA rk Mest TEI TT AIT  \n18 canes ic eS Ca eGR. \nEnea PRINTER 18 \n2 PU Er TVR are 19 coe eerste ree sei cinccceeccnceeeceee \n42.2.1 \u2018(FPAl@SS 1 TAG CISCIEUTIOTY Of PROJECTS:  \n19 nennen nennen \nBaa, VEREINE 20 crcssscrncrcnssnaiconcanin ec centring cn eet aa eee ican mmeuieeanci arma \net AT 20 \nia \n4.2.2.4 Preparation and submission of quarterly reports........ueseseesennnenennnenennnnennnnnnn 20 Han 4\" A euere 21 \n422.0 Exlstence of.functienal'walar user cnmillees..eun  \n22 nennen \n4.3 MICRO SCALE IRRIGATION oo...  \n23 cececeseccsesesssestscteseecesescsesesesesesesessvessvesseansssesesasevasecatensateecacas \nrl FEINE DEE REGEN 23", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ia", "page": 2, "level": 1}}], [{"headings_0": {"content": "ia", "page": 2, "level": 1}}], [{"headings_0": {"content": "ia", "page": 2, "level": 1}}], [{"headings_0": {"content": "ia", "page": 2, "level": 1}}], [{"headings_0": {"content": "ia", "page": 2, "level": 1}}]], "page": 2, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- List of-Acronyms", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 2, "level": 1}}], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAcronym \\| Mean 9g", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 2, "level": 1}}, [{"headings_0": {"content": "ia", "page": 2, "level": 1}}]], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\| \\| Local Government \\| District", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 2, "level": 1}}], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": " \nGoU -\\|GovernmentofUganda ti ( stst\u2014<\u2014sSCS  \nBE \nHCMS | Human Capital Management System si (\u2018\u201c\u2018 rt;*\u201d*~*~\u2122 \n\\\\ \n\u2018IcT \\| \\| Information and Communication Technology . \nINTOSAI | ae | International C Organization F Supreme Audit Institutions a \n. \nof \nIPPS \\| \\_ \u201cIntegrated Personnel and Payroll : - ee \nsystem \n\\| \n\u2018ISSAIs | International Standards of Supreme Institutions ee eT \nAudit", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 2, "level": 1}}, [{"headings_0": {"content": "ia", "page": 2, "level": 1}}], [{"headings_0": {"content": "HCMS | Human Capital Management System si (\u2018\u201c\u2018 rt;*\u201d*~*~\u2122", "page": 4, "level": 2}}], [{"headings_0": {"content": "HCMS | Human Capital Management System si (\u2018\u201c\u2018 rt;*\u201d*~*~\u2122", "page": 4, "level": 2}}], [{"headings_0": {"content": "HCMS | Human Capital Management System si (\u2018\u201c\u2018 rt;*\u201d*~*~\u2122", "page": 4, "level": 2}}], [{"headings_0": {"content": "INTOSAI | ae | International C Organization F Supreme Audit Institutions a", "page": 4, "level": 1}}], [{"headings_0": {"content": "INTOSAI | ae | International C Organization F Supreme Audit Institutions a", "page": 4, "level": 1}}], [{"headings_0": {"content": "INTOSAI | ae | International C Organization F Supreme Audit Institutions a", "page": 4, "level": 1}}], [{"headings_0": {"content": "INTOSAI | ae | International C Organization F Supreme Audit Institutions a", "page": 4, "level": 1}}], [{"headings_0": {"content": "system", "page": 4, "level": 1}}], [{"headings_0": {"content": "system", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2018ISSAIs | International Standards of Supreme Institutions ee eT", "page": 4, "level": 2}}], [{"headings_0": {"content": "\u2018ISSAIs | International Standards of Supreme Institutions ee eT", "page": 4, "level": 2}}]], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \u2014\\_\\| Local Government Financial  \nand Accounting Manual, 2007,", "metadata": {"headings": [{"headings_0": {"content": "\u2018ISSAIs | International Standards of Supreme Institutions ee eT", "page": 4, "level": 2}}], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": " \nLGFAR \n| Local Government Financial and Accounting Manual, an \n- \nLt LGPPDA \n\\| \nLocal Government Public ic Procurement and Disposal Authority | \nLLG 2\u201d \\| Lower Local Governments \\_  \na \nhue LR ~=~=\u2014 \\| LocalRevenue\u2014 (t\u2014\u201c\u2018\u201c\u2018;OOO \n\\| . a . \nMDAs a \u2018Ministries, Departments and Agencies nn BE Bi = : \nN \nMoES \nMinistry of Education \n\u2018MoFPED > \u201cMinistry c of Finance, Planning and Economic Development Be \nMoGLSD- | | Ministry afGander labaurand Social Development \n7 \nMlG | Ministry ofLocalGoernmentt = | \nNA \\| National, Audit Act \n\u201caNonelacRevenua \u00a9 .. \u00b0\u00b0... oy wt eg  \nge \n\\| Office of the Auditor General = (s\u2014\u2122\u201d  \nCSS \n[Program Budgeting \nSystem ss\u2014(\u2018\u2014s\u2014\u2018\u2014s\u2014\u2018\u201c\u2018\u201c\u2018i\u2018isS \nu \\_Payroll Consults Africa a ttiti\u2014~S \n; \\| \\| \nPayroll \nDeduction \nManagement \u00a9 System a a en: \nea el \u2014 i ge tl \\| PublicFinanceManagementAct ssi -  \n\u201c\\| Public Finance Management R Regul: OO . \nj i Public Procurement & Disposal of Public Assets\u201d \n\\| Permanent Secretary \\| Secretary to Treasury alii \\| Treasury Single Account en \n7 \u2018Treasury Sub Single Account OE \n\\| Uganda Banker\u2019 Aston \\| Uganda Consolidated Fund BO \nu \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF PALLISA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Pallisa 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 Pallisa District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "\u2018ISSAIs | International Standards of Supreme Institutions ee eT", "page": 4, "level": 2}}, [{"headings_0": {"content": "LGFAR", "page": 4, "level": 2}}], [{"headings_0": {"content": "| Local Government Financial and Accounting Manual, an", "page": 4, "level": 2}}], [{"headings_0": {"content": "| Local Government Financial and Accounting Manual, an", "page": 4, "level": 2}}], [{"headings_0": {"content": "Lt LGPPDA", "page": 4, "level": 2}}], [{"headings_0": {"content": "Lt LGPPDA", "page": 4, "level": 2}}], [{"headings_0": {"content": "Local Government Public ic Procurement and Disposal Authority |", "page": 4, "level": 1}}], [{"headings_0": {"content": "Local Government Public ic Procurement and Disposal Authority |", "page": 4, "level": 1}}], [{"headings_0": {"content": "Local Government Public ic Procurement and Disposal Authority |", "page": 4, "level": 1}}], [{"headings_0": {"content": "Local Government Public ic Procurement and Disposal Authority |", "page": 4, "level": 1}}], [{"headings_0": {"content": "MDAs a \u2018Ministries, Departments and Agencies nn BE Bi = :", "page": 4, "level": 1}}], [{"headings_0": {"content": "MDAs a \u2018Ministries, Departments and Agencies nn BE Bi = :", "page": 4, "level": 1}}], [{"headings_0": {"content": "MDAs a \u2018Ministries, Departments and Agencies nn BE Bi = :", "page": 4, "level": 1}}], [{"headings_0": {"content": "MDAs a \u2018Ministries, Departments and Agencies nn BE Bi = :", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2018MoFPED > \u201cMinistry c of Finance, Planning and Economic Development Be", "page": 4, "level": 2}}], [{"headings_0": {"content": "MoGLSD- | | Ministry afGander labaurand Social Development", "page": 4, "level": 2}}], [{"headings_0": {"content": "MoGLSD- | | Ministry afGander labaurand Social Development", "page": 4, "level": 2}}], [{"headings_0": {"content": "MlG | Ministry ofLocalGoernmentt = |", "page": 4, "level": 2}}], [{"headings_0": {"content": "MlG | Ministry ofLocalGoernmentt = |", "page": 4, "level": 2}}], [{"headings_0": {"content": "MlG | Ministry ofLocalGoernmentt = |", "page": 4, "level": 2}}], [{"headings_0": {"content": "MlG | Ministry ofLocalGoernmentt = |", "page": 4, "level": 2}}], [{"headings_0": {"content": "[Program Budgeting", "page": 4, "level": 1}}], [{"headings_0": {"content": "[Program Budgeting", "page": 4, "level": 1}}], [{"headings_0": {"content": "[Program Budgeting", "page": 4, "level": 1}}], [{"headings_0": {"content": "[Program Budgeting", "page": 4, "level": 1}}], [{"headings_0": {"content": "Payroll", "page": 4, "level": 2}}], [{"headings_0": {"content": "Deduction", "page": 4, "level": 2}}], [{"headings_0": {"content": "Deduction", "page": 4, "level": 2}}], [{"headings_0": {"content": "Deduction", "page": 4, "level": 2}}], [{"headings_0": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}]], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation \\| Recommendation programmes out of which UGX.45,334,731,276 was warranted resulting in a Officer should liaise shortfall of UGX.236,537,210 representing 99 performance.  \nwith MoFPED and other Agencies to The performance of warrants from each of the programmes from which the ensure  \nthat all entity was allocated funds is shown in table below;  \nbudgeted funds are Programme Approved Warrants Variance realized and Budget (UGX) (UGX) (UGX) Bn management should carry out analysis to identify all the affected activities as a result  \nfor 9 implementation in the Natural 255,437,541 240,760,011 14,677,530 94 subsequent FY. resources,  \nenvironment,  \nclimate change  \nPrivate sector 755,309,355 736,429,963 18,879,392  \ndevelopment  \nIntegrated 3,399,854, 337 3,378,973, 223 20,881,114  \ntransport  \ninfrastructure  \nand services  \nHuman capital 30,247,908,288 30,224,663,088 23,245,200 100  \ndevelopment  \nPublic sector 950,766,449 905,933,846 44,832,603  \ntransformation  \nCommunity 1,295,016,998 1,256,016,998 39,000,000  \nmobilization  \nand mindset  \nchange  \nGovernance 12,000,000 12,000,000  \nand securit:  \n\\|  \nDevelopment 6,441,658,111 6,403, 103,441 38,554,670  \nplan  \nimplementatio  \nn  \nTourism 8,277,308 3,277,308 5,000,000  \nDevelopment  \n45,571,268,486 45,334,731,276\\| 236,537,210 \\|99 \nThe UGX.236,537,210 that was not warranted was meant for the following activities which were either partially or not implemented at all;  \nProgramme \nAmount not Activities not Purpose and impact of warranted /partially the unimplemented implemented activity  \nAgro- 31,466,701 Agricultural Purpose Industrialization Cluster Road chokes and facilitation of \nNo Observation Recommendation \ner Human \nCapital 23,245,200 Not provided Not explained \nIntegrated 44,832,603 Planned Purpose transport drainage Improved accessibility infrastructure  \nworks of  \nmobility to access  \nand services  \nPallisa -Olok- goods and services Apapa and across the district Omare swamp", "metadata": {"headings": [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}], [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}], [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}], [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}], [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}], [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}]], "page": 8, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Impact were not", "metadata": {"headings": [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "Improved access to implemented goods and services not achieved  \nNatural 25,839,638 Not provided Not explained Resources,  \nEnvironment,  \nClimate Change,  \nLand And Water \nFe Public \nSector  \n38,554,670 \na Not provided  \na Not explained \nThe Accounting Officer explained that the network for IFMS & PBS was not stable during the time of audit to enable them provide activities not implemented under Natural Resources, Environment, Climate Change, Land and Water and Public Sector Transformation program. \n1.3  \nPerformance of External Assistance  \nThe District realized and warranted UGX.178,990,000 from external assistance as in the approved budget. \n1.4 Utilization of Warrants  \nOut of the total warrants of UGX.45,334,731,276 availed during the year, The  \nAccounting UGX.42,980,923,492 was utilized by the entity resulting in un-utilized Officer should follow warrants of UGX.2,353,807,784 representing utilization of 95 as shown in the up the matter with table below;  \nrelevant authorities to Programme Warrants Utilized Un utilized ensure that vacant Availed (UGX) warrants warrants positions especially (UGX)  \nthose on replacement basis are filled, seek \n\u201cAgro- \n\"2,173,573,398 \\| 1,891,421,563 \\| 282,151,835  \ntimely guidance on industrialization  \nthe functionality of Natural 240,760,011 240,079,857 680,154 \nNo Observation Recommendation mobilization and  \nmindset change  \nGovernance and  \nsecuri  \nDevelopment 6,403, 103,441 6,374,905,194 28,198,247 100  \nplan  \nimplementation  \nTourism 3,277,308 3,277,291 100  \nDevelopment  \nTotal 45,334,731,276\\| 42,980,923,492\\| 2,353,807,784 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable showing activities affected by under-utilization of warrants Programme Warrants not Activities affected Reason for the Utilized by the under underutilization of utilization  \nwarrants \n1 Agro- 282,151,835 Recruitment of Late release of industrializa extension workers the  \ntion  \nsupplementary budget (May", "metadata": {"headings": [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}, [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}]], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 Developmen 27,769,979  \nFilling of vacant  \nExpiry of the  \nt Plan  \npositions on a  \noffice terms for Implementa  \nreplacement basis one of the  \ntion  \nin Finance and  \nmembers of DSCs audit department which brought not undertaken contradictions in the quorum for a fully constituted DSC to carry out business  \n3 Governance 151,906,673  \nFilling of vacant  \nExpiry of the  \nAnd  \npositions in LLGs  \noffice terms for Security  \none of the members of DSCs which brought contradictions in the quorum for a fully constituted DSC to carry out business  \n4 Human 1,845,333,840 e Planned scope e By close of the capital  \nof the  \nFY the contract developmen  \nconstruction of had not  \nt SEED secondary completed the \nObservation \nRecommendation out business \nNatural 17,607,845  \nFilling of vacant  \nExpiry of the Resources,  \npositions in natural office terms for Environmen  \nresources \none of the  \nt, Climate  \ndepartment  \nmembers of DSCs Change, which brought Land And  \ncontradictions in Water  \nthe quorum for a fully constituted DSC to carry out business  \nPublic 28,198,247 Payment of Not provided Sector pension and  \nTransformat  \ngratuity  \nion \nThe Accounting Officer explained that ffunds were re-voted pending the lifting of the ban on recruitment. Currently recruitment is only replacement basis.", "metadata": {"headings": [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}]], "page": 10, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Lack of appropriate performance indicators and targets in the work The  \nAccounting plans  \nOfficer should make a Regulation 11 (2) b of the Public Finance Management Regulations, 2016 follow up on the PBS states that the work plan of a vote shall indicate the key performance technicalities  \nwith indicators to be used to gauge the out-puts.  \nMOFPED to avoid such omissions and Part A of the performance contract for Accounting Officers outlines the core going forward ensure performance requirements against which their performance should be that activities/outputs assessed in regard to achievement of planned results. This requires the implemented  \nare Accounting Officer to be assessed on the extent to which annual key properly planned for performance indicators and targets are achieved for key projects and/or with  \nappropriate programs. \nperformance  \nindicators  \nand I reviewed the approved work plan and sampled 08 outputs with a total of 30  \ntargets.  \nactivities and noted that all outputs did not have clear performance indicators  \nand targets as summarized in the table below and detailed in Appendix 2. \nTable showing performance indicators  \nCategory of  \nNo of No. of No of Expenditure outputs activi Activities activities Amount ties with clear without (UGX)  \nin the performan clear \nObservation  \nRecommendation entry and others were not relevant for the Local Governments. \nImplementation of outputs  \nI assessed the implementation of eight (08) outputs with thirty (30) activities The  \nAccounting worth UGX.3,657,055,111 and noted that;  \nOfficer should devise strategies to ensure Five (05) outputs with twenty three (23) activities and expenditure worth  \nfull implementation of e  \nUGX.2,496,788,458 were fully implemented.  \nplanned outputs. \ne Three (03) outputs with seven (07) activities worth UGX.1,160,266,653 were partially implemented. Out of seven (07) activities, the entity fully implemented two (02) activities; five (05) activities were partially implemented, while none of the activities remained unimplemented. \nTable showing implementation of outputs  \nCategory No of No. of No of No of Expendit of \nactivities Activiti activiti activities ure outputs in the es fully es not Amount outputs implem partiall impleme (UGX ented y nted  \nimplem \n23 21 02 implemente  \nd outputs  \nPartially  \nimplemente  \nd outputs \nPartial 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 activities. \nPartially implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}]], "page": 11, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of two (02) - 5 stance pit latrines in primary schools\n2. Supply oftwenty (20) four-3 seater desks in primary schools\n3. Supervision visits of six (06) PDM SACCOS\n4. Three 3 quarterly monitoring of on-going DDEG projects and report compilation\n5. Manual routine maintenance of 109 kms using mobile gangs conducted.\n6. Drainage works (installation) of culverts on 2 roads (Pallisa -Olok-Apapa and Omare swamp)\n7. Water quality testing for 2 water sources", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}], "page": 12, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "No Observation Recommendation 2.1  \nUtilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.23,434,413,247 and The Accounting Officer should obtained supplementary funding of UGX.3,820,442,320 resulting follow up the matter with into a revised wage budget of UGX.27,254,855,567 which was all relevant authorities to ensure warranted.  \nthat the revoted funds is utilized to fill vacant positions Out of the total warrants, UGX.25,533,967,131 was utilized by the especially  \nthose on DLG resulting in un-utilized warrants of UGX.1,720,888,436 replacement basis are filled representing utilization of 94% as summarized in the table below;  \nApproved Supplemen Revised Warrants Payments Unspent  \nBudget tary UGX. Budget UGX. Bn UGX. Bn Balance  \nUGX. Bn  \nUGX. Bn \n27.25 27.25 25.25 \nrecords and may complicate the employee service history and specified timeline for retirement procedures. Where the errors in dates of birth increase appropriate action  \nthe length of service, it may lead to the irregular extension of  \nemployee service. \nThe Accounting Officer explained that explained that management advised employees with inconsistencies in their dates of birth to adjust the NIRA dates on National Identity Card to match the IPPS dates which were provided and captured earlier in accordance with guidance from MoPS. \n2.3 \nFindings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023).", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}]], "page": 15, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I noted that;  \n(a)\\} Payment of salary using wrong scales and notches  \nA comparison of the base pay as per IPPS payroll registers with the The Accounting Officer should base pay as per salary structure revealed that 932 staff were paid reconcile payrolls on a on a wrong scale/notches leading to an overpayment of monthly basis to ensure that UGX.239,999,291 and underpayment of UGX.222,369,923.  \nsalaries are paid accurately as per the salary scales and I note that capturing of employee records on wrong scale/notches budget for annual salary was attributed to failure by management to effectively follow annual increments where necessary. salary increments as per the approved salary structure and In addition, the HCM system reconciliations.  \nshould be reviewed by the Ministry of Public Service to Capturing of employee records on wrong scale/notches distorted the automate the increments implementation of the wage budget. Underpayment negatively since they are based on affects the employees\u2019 livelihood as well as their terminal benefits individual  \nappointment while; over-payments caused a financial loss to the Government.  \nanniversaries. \nThe Accounting Officer explained that some staff had wrong salary segments due to failure to effect annual increments occasioned by insufficient wage. However, all staff with wrong salary steps have been put right following the realization of supplementary wage allocations and those recoveries have been initiated on IPPS for those overpaid.  \nFurthermore, annual salary increments have been captured in the subsequent wage estimates \n2.4  \nManagement of statutory and non-statutory deductions  \nI recomputed and compared the total deductions from the payroll registers with the remittances/payments to establish whether all the deductions were made to the \nEconomic Development after reconciling with the Payroll registers from Ministry of Public Service. However, under remittances were occasioned by exceptions made of staff not eligible for payment each month and this anomaly has been coming from the fact that management used the payment files for payment. Going forward, management will be reconciling the payroll and the payment files so as to remit the correct amounts and all the under remittances shall be made good", "metadata": {"headings": [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}]], "page": 16, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Over /under remittance of non-statutory deductions  \nI compared the deductions in the IPPS/HCM payroll registers with The Accounting Officer should the remittances/payments and I observed an over and under- put in place controls to ensure remittance of UGX.29,740,287 and UGX.64,287,077.  \nthat non-statutory deductions are always ac\\_ accurately Over-remittance constrains resources allocated to pay the wage bill computed and promptly paid while under-remittance creates obligations to the District that could as per the payroll register. In result in fines and penalties. Furthermore, over-remittance creates addition, the amounts over avenues for siphoning funds through the creation of fictitious remitted should be followed suppliers/ beneficiaries in the system.  \nup with a view of recovery \nThe Accounting Officer explained that deductions were paid based on the payment file from Ministry of Finance, Planning and Economic Development after reconciling with the Payroll registers from Ministry of Public Service. However, under remittances were occasioned by exceptions made of staff not eligible for payment each month and this anomaly has been coming from the fact that management used the payment files for payment. Going forward, management will be reconciling the payroll and the payment files so as to remit the correct amounts and all the under remittances shall be made good", "metadata": {"headings": [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}]], "page": 17, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.  \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \ne Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not  \na material misstatement", "metadata": {"headings": [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}]], "page": 35, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I reviewed the operations of the PDC and noted the following;  \nThe PDCs were fully constituted as per the Guidelines.  \nThe PDCs held 4 quarterly meetings and other routine meetings as need arose Prepared parish priorities and action plans for the FY 2022/2023.  \nPrepared 4 quarterly performance reports.  \nReceived annual funding for the PDC activities worth UGX.90,000,000 for 90 PDCs to facilitate the implementation of activities.  \nIn the 1\\* quarter UGX.11,250,000 was received for formation of PDM SACCOs 2rd quarter UGX.33,750,000 was received ( UGX .11,250,0000 was used for vetting of members and UGX .22,500,000 was used to facilitate PDC activities). 3\" quarter UGX.22,500,000 was used for Implementation of PDC activities and in the 4\" quarter UGX.22,500,000 was used for implementation of PDC activities  \n\u00b0 Each parish Development committee to receive UGX.250,000.  \nDetails are shown in the table below;  \nDoes the Were Did the PDC Did the PDC Were  \nHow much membership of quarterl prepare prepare quarterly funding the Parish y parish parish 5 year performanc was Development meeting . priorities plan reports received as  \ne  \ncommittee s held? and action stipulated prepared? for the PDC (PDC) include plans for the Annex 2  \nactivities? those FY structure of  \nstipulated in  \n2022/2023 the parish  \nthe  \nas per plan of the  \nguidelines? Annex 1 Governance  \nformat of and  \n(Includes LC II parish Administratio  \nChairperson,  \npriorities of n pillar  \nParish Chief,  \nParish the operational  \nChairperson of \nGovernance manual, Feb. the women and 2022? Council, Parish  \nAdministrati  \nChairperson of  \nthe youth on pillar  \nCouncil, Parish operational  \nChairperson of  \nmanual, Feb.  \npersons with  \nDisability \n2022? Council,  \nChairperson of  \nthe ruling Party  \nat the Parish,  \nand Chairperson  \nof older persons  \nexecutive  \ncommittee the  \nparish or ward  \nelected under \nRecommendation \nThe Accounting Officer should prepare parish priorities and action plans for the FY \n2022/2023. \n6.3.4", "metadata": {"headings": [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}], [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 41, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 41, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}]], "page": 40, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kasodo Kasodo Dairy, Diary and Kasodo Piggery, dairy products, Fish, Poultry, Fruit Vegetable enterprise(ma ngoes io Piggery, fish, Diary and  \nd pallisa Poultry, dairy products,", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "YC Tomatoes Fruit \nenterprise(ma \nngoes", "metadata": {"headings": [{"headings_0": {"content": "YC Tomatoes Fruit", "page": 53, "level": 5}}, [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}], [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}]], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "4. Hospita Hospitalw Poultry, Diary and  \n\\| ward ar piggery, diary products, d pallisa Fish, Sheep, Fruit", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "Vegetable enterprise(ma \nTE ngoes) \n", "metadata": {"headings": [{"headings_0": {"content": "Vegetable enterprise(ma", "page": 53, "level": 3}}, [{"headings_0": {"content": "TE ngoes)", "page": 53, "level": 5}}], [{"headings_0": {"content": "TE ngoes)", "page": 53, "level": 5}}]], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "5. west Westward Piggery, Diary and ward pallisa poultry, diary products, T/C vegetable, Fruit", "metadata": {"headings": [{"headings_0": {"content": "TE ngoes)", "page": 53, "level": 5}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "sheep \nenterprise(ma \nngoes  \nKagoli Kagoli Piggery, Diary and Pallisa Poultry, diary products, vegetable Fruit \nenterprise(ma \nngoes) Diary and diary \nproducts, \nFruit \nenterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "sheep", "page": 53, "level": 8}}, [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}], [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}], [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}], [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}], [{"headings_0": {"content": "products,", "page": 53, "level": 1}}], [{"headings_0": {"content": "products,", "page": 53, "level": 1}}], [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 8}}]], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []}