{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RUBANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of a seed school Hamuhambo- Kibuzigye SecondaryConstruction of Karo High School\n2. Construction of Ruhija seed school\n3. Construction of DHO's office\n4. Upgrade of Muko HC IV to district hospital.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], "page": 10, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that Ruhija SEED secondary school and Kibuzigye SEED secondary are on-going projects that roll to next financial year, upgrade of Muko health center to hospital status was handed over to UPDF for construction, Construction of SEED school Hamuhambo-Kibuzigye is on-going project to next financial year. In addition, construction of DHOs office phase I project funds budgeted could not allow the project to be completed in one financial year.  \nu \n1.6 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 The service delivery under focus areas \n", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}]], "page": 10, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Tr (seed schools\\} \u00bb had-- en \\| taking corrective measures hence provided with water sources that  \nnegatively affecting implementation were accessible by the local  \ntimeliness and quality.  \ncommunity.  \ne I noted that the entity submitted  \nperformance reports for one  \n\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "quarter after the deadline given for submission of the reports", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Microscale", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e review of the district budget and F Failure to budget according to the irrigation  \ndepartmental work plans revealed  \nset thresholds leads to wasteful variances between the budgeted  \nexpenditure on non-priority activities amount and the required program  \nwhich hinders achievement of percentage allocation for capital  \nintended program objectives. development and complementary  \ncategory leading to under and over  \nbudgeting of 44% for both the  \ncapital development and  \ncomplementary activities.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. UGIFT  \ne lL observed that the District did not \\|e There is a risk of loss of funds have land titles for UGIFT projects  \ninvested in the infrastructure in case worth UGX.5,582,335,604  \ne I noted that during the period  \nunder review, Rubanda DLG made", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "land disputes arise. In addition, intended education service delivery would not be achieved.  \npayments to contractors worth \\|e This implies that payment VAT worth UGX.3,002,277,337 for the UGX.447,974,559 was irregular and construction of two seed schools  \nan overpayment which greatly under the UGIFT (which is a world  \nreduces the scope of activities to be bank funded project). However,  \nimplemented under the project. This these payments were inclusive of  \naffected the project deliverables UGX.447,974,559 as Value Added  \n(targets) and service delivery.  \nTax (VAT)", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Transitional e Delayed implementation of the \\|e Failure to implement planned development project  \nactivities affects service delivery to grant \u2014 health  \nthe  \ncommunity.  \nadhoc", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, \nNo. Observation Recommendation 2.1  \nUtilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.20,413,317,132, and I advised the Accounting obtained supplementary funding of UGX.2,352,910,884 resulting into a Officer to expedite the revised wage budget of UGX.22,766,228,016 which was all warranted.  \nrecruitment process and follow up on the un- Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG utilised funds with the resulting in un-utilized warrants of UGX.589,104,053 representing utilization MoFPED.  \nof 97% as summarized in the table below; \nApprov Supple Warrants Payments Unspent ed mentar d UGX. UGX. Balance Budget Budget UGX. UGX.  \nUGX. \n17,132 228,016 8,016 \u201a963 53 Details in Appendix 3  \nFrom the analysis, I noted that;  \nThe supplementary funding worth UGX.589,104,053 not fully utilized. \nThe Accounting Officer explained that there was a delay in approval of recruitment therefore affecting the utilization of the excess wage. \nValidation of employees on the entity payroll  \nI advised the Accounting The District had 2069, employees on the IPPS payroll of which 1,766(85%) Officer to undertake the were fully verified, 256(12%) partially verified, and 47(3%) did not show up.  \nfollowing;  \nShould use the In addition, 5 individuals had not accessed the payroll by end of June, 2023.  \nverified payroll as a These were captured as new records in my determination of the District  \nbasis of updating wage bill.  \nmonthly payrolls for paying employee The following observations were made;  \nemoluments.  \nEngage", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}]], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the a) Out of 1,766 (88%) employees appeared for the validation exercise and  \nconcerned Service presented all the pre-requisite documents to confirm their existence  \nCommissions and and regularity of recruitment.  \nobtain minute extracts for the b) 256 (13%) employees appeared for headcount were partially validated  \nvalidation of the due to lack of minutes/extracts from other Service Commissions to  \nemployees by support their first appointment.  \nMinistry of Public Service.  \nRegularly review the c) A total of 47(2%) employees on the payroll did not appear for the  \nDistrict payroll so as validation and were categorised as follows;  \nto promptly remove such employees and 5 employees who did not appear for the headcount were accounted  \navoid continued loss for by the Accounting Officer as being away for genuine reasons  \nto government. which included study leave abroad, staff who had no National IDs at  \nBesides, the cases the time of validation.  \nin question should 42 employees were confirmed to have exited the District due to:  \nbe followed up with death, dismissal, abscondment, retirement, transfer of service, and  \na view of recovery. \n~~\u00bb transfer- ~of- salary payment to their new duty stations. \ne I advised the Accounting Officer to always liaise with the  \nrelevant stakeholders to ensure prompt updates of the payroll going forward. A follow-up of the affected staff should immediately be made by management so as to have them access the payroll.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}]], "page": 12, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Inconsistencies in Employee Details  \nI advise the Accounting A total of 123 employees on the payroll had inconsistencies in their dates of Officer to engage the birth, captured in the payroll and data captured by NIRA on the National affected  \nstaff and IDs. The information is critical in the identification of an individual.  \nensure that employee records are duly Inconsistent information undermines the integrity of the District's records updated by the Ministry and may complicate the employee service history and\\_ retirement of Public Service within a procedures. Where the errors in dates of birth increase the length of service,  \nspecified period of time it may lead to the irregular extension of employee service.  \nfor appropriate action. \nThe Accounting Officer explained that a letter to all concerned staff was written to provide all the necessary documents which show the their correct dates of birth as guided by the permanent secretary Ministry of Public Service in her letter referenced COM6/7/11 dated 6th June 2017. Based on the information provided by the staff, I will be able to submit a comprehensive list to Ministry of Public Service for further action.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}]], "page": 13, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o The District budgeted, received and warranted UGX.137,585,066 and alll the warranted funds of UGX.137,585,066, were utilized by the entity on eligible activitoies and at the time of audit, the funds were accounted for.  \nA review of the budget revealed that all the expenditure categories for the complimentary services were charged on their rightful respective codes.  \nI noted that at the time of audit all the two planned demonstration irrigation equipment had been delivered to selected farmers.  \nA review of the procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid.  \nTwo demonstration irrigation equipment had been supplied and installed.  \nI noted that the supplier offered training and technical support to the farmers during the warranty period.  \nI observed that payments worth UGX.137,585,065 for the program related activities were fully supported and funds accounted for. \n4.4.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.4.2.1 Planning and Budget Performance  \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 22, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Micro Scale Irrigation Grant will fund two types of expenditure categories: \u00b0  \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).  \nThe 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.  \nThe 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 \nMain ~- Expenditure Threshold as Actual  \nApproved Variance Audit ~~ - ---- \\|-  \nItems per the percentage budget (UGX) remark guidelines (budget) (A-B) \nA)  \n(B)  \nCapital Development 75% 31% 42,000,000 44 Under (micro scale irrigation  \nallocation equipment)  \nComplementary 25% 69% 95,585,000 44 Over services  \nAllocation Total \\| \\| 137,585,000 \\| \nIrregular budget allocations may affect the effective provision of Micro scale irrigation services as planned. \nThe Accounting Officer made reference to the letter dated April 2022 ref 561/01 on the communication strategy, grants and technical guideline on micro irrigation program which categorised Rubanda district under phase II where the funds for irrigation were 100% for complementary services. \nIT advised the Accounting Officer to allocate funds for capital development to enable establishment of demonstration sites and complementary activities based on the program expenditure guidelines. \n4.5 Transitional Development Ad Hoc Grant-Health  \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development Ad Hoc Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nRubanda DLG received UGX.7,119,675,454, out of UGX.7,119,675,454 budgeted to the implement the following key activities; \nSN Activity  \nPlanned Actual quantity quantity \n1  \nConstruction and upgrading MUKO HCIV to a District Hospital. \n2 \\_\\| Latrine construction at Nangara HC II  \n1 1 \\| \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 22, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -e--- All the grant funds were accounted for.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 24, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 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": "ee Summary of", "page": 24, "level": 4}}], "page": 25, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Training  \nof e The HLG core implementation team did not I advised the Households and train households and enterprise group Accounting officer to Enterprise Group leaders in 1 out of 10 parishes. Appendix ensure that the Leaders 10  \ntraining of households and enterprise group The Accounting Officer explained that the leaders is carried out. District conducted training the Pilot Parishes  \nwhere the Launch was going to be held. Other  \nparishes and wards were trained in the  \nsubsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \n5.1.7 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": "training", "page": 31, "level": 1}}, [{"headings_0": {"content": "training", "page": 31, "level": 1}}]], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0  \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 \nI made the following-observations; \nSN Nature of =n Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, [{"headings_0": {"content": "training", "page": 31, "level": 1}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}]], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM A sample of 10 SACCOs reviewed revealed that I advised the Accounting SACCOs Under the they were not licensed to take on the business of Officer to ensure that Microfinance  \nlending under Microfinance Institutions money the SACCOs are licensed Institutions Money lenders act as detailed in Appendix 11  \nto undertake money Lenders Act lending. The Accounting officer explained that the SACCOS  \nare Tier 4 Microfinance Institutions and Money  \nLenders Act section 36.3(a) states that, Subject to  \nsubsection (1) a SACCO may carry on the business  \nof financial services if a) It is operating on a  \nprobationary period of two (2) years pending  \nregistration under the cooperatives Act.  \nThis means that the PDM SACCOs are operating  \nlegally.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}], "page": 32, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "This implies that enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.1.8 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth oe", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, [{"headings_0": {"content": "training", "page": 31, "level": 1}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}]], "page": 32, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 22,766,228,016 22,766,228,016 22,177,123,963", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], "page": 37, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 4; Water quality S/ N Water Source/Project \n\\| Category Test Status Test result 1 Muko Protected spring \n\\| New Tested Successful  \n\u201c\\|=  \n2 Kagorogoro 3 Protected spring New Tested Successful \n3 Kashaki A Protected spring  \nNew Tested Successful \n4 Nyakabungo Protected spring New Tested Successful 5 Mwiguriro Protected spring New Tested Successful \n6 Kirwa Protected spring \n\\| New Tested Successful 7 Muko Protected spring \n\\| New Tested Successful 8 BEL in use(Kishanje) Existing Tested Unsuccessful 9 Source eye -right wing(Kishanje) Existing Tested Unsuccessful \n10 Source eye \u2014left wing(Kishanje) Existing Tested Unsuccessful \n34 \nAppendix 5; Disbursement of Parish revolving fund. \nTotal PRF received . (2021/2022 SN Parish Name PDM SACCO Name & 2022/2023) \n(A) NYAMABARE  \nNYAMABARE- \nTotal  \nDisbursements %age disbursed Remarks (Loans) \n(B)  \n(C) = (B/A) \nPARISH IKUMBA PDM SACCO AC  \n107,105,909 13,200,000  \n1 2 undersdiebursaman LTD \nKIGYEYO WARD KIGYEYO-RUBANDA 2 PDM 3SACCO LTD \nNYAKABUNGO  \nNYAKABUNGO- \na ae  \n5.6 Under-disbursement \nWARD RUBANDA PDM 107,105,909 -  \n3 SACCO LTD Underdisb nder-disbursemen t \nKAARA PARISH KAARA-MUKO PDM  \n107,103,203 2 ,280,000  \n4 SACCO LTD 21 Under-disbursement \nMPUNGU PARISH MPUNGU-HAMURWA  \n107,105,902 13,200,000 5 PDM SACCO LTD \nKAKORE PARISH KAKORE-HAMURWA  \nS07 0S S08 se silo alae 6 PDM SACCO LTD \nKITOJO WARD KITOJO-BUBAARE  \n107,105,908 25,250,000 PDM SACCO LTD \nKACENAGA PARISH KACEENAGA - \nNYAMWEERU PDM 107,105,909 = SACCO LTD \n856,847,272  \n102,693,000 \n35 \n18.5 Under-disbursement 9.6 Under-disbursement 28 Under-disbursement \nee", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Committee  \nWas Isthe Wa Is Was it Was Is Was Isthe Wasit Isthe Was it Is the  \nit comm sit the Consti the it the it commit Constit committee Constitute committee Cons ittee Co com tuted? com Con com Cons tee uted? operational? d? operational? titut operat nst mitte (yes/ mitt stit mitt titut operati (yes/N (operational (yes/No) (operational or ed? ional? itut e No) ee ute ee ed? onal? 0) or Not  \nNot  \n(yes/ (opera ed oper oper d? oper (yes (operati operational)  \noperational) No) tional ? ation  \nation (yes ation /No) onal or  \nor Not (ye al? al? /No al? Not  \noperat s/ (ope (ope ) (ope operati  \nional) No ratio ratio ratio onal)  \n) nal nal nal  \nor or or  \nNot Not Not  \noper oper oper  \nation ation ation  \nal) al) al)  \nRUBANDA NYAMABARE- YES YES YE YES YES YES NO NO NO NO NO NO NO NO IKUMBA PDM S  \nSACCO LTD  \nRUBANDA KIGYEYO- YES YES YE YES YES YES NO NO NO NO NO NO NO NO RUBANDA PDM S  \nSACCO LTD  \nRUBANDA NYAKABUNGO- YES YES YE YES YES YES NO NO NO NO NO NO NO NO RUBANDA PDM S  \nSACCO LTD  \nRUBANDA KAARA-MUKO YES YES YE YES YES YES NO NO NO NO NO NO NO NO  \nPDM SACCO S  \nLTD  \nRUBANDA MPUNGU- YES YES YE YES YES YES NO NO NO NO NO NO NO NO HAMURWA  \nS  \nPDM SACCO  \nLTD  \nRUBANDA KAKORE- YES  \nHAMURWA  \nPDM SACCO  \nLTD  \nRUBANDA KITOJO-  \nBUBAARE PDM  \nSACCO LTD \nYES NO NO NO NO NO NO NO NO YES NO NO NO NO NO NO NO NO \n38 \nRUBANDA KACEENAGA- YES YES YE YES YES NO \\|NO \\|NO NO NO NO NO NO NYAMWEERU  \nS  \nPDM SACCO  \nLTD  \nRUBANDA IHANGA- YES YES YE yes [yes \\|no \\|NO [NO NO NO NO NO NO BUBARE PDM S  \nSACCO LTD  \nRUBANDA HAMUTOORA- YES YES YE Yes YES [NO [NO [NO [no NO NO NO NO BUTARE-  \nS  \nKATOJO PDM \\|  \nSACCO LTD \nAppendix 9; Training of local experts \nVote Name Parish Name \nDid the local \nWas the training \nSXPERIE er oF Was training a  \nthe Parish Chief,  \nof the local  \nDate ofthe training CDOs, Commercial report prepared experts \nand submitted = to Remarks conducted? eh the AO? \nOffi E Atansion -  \nofficers and private  \n. \nsector actors?", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}]], "page": 41, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}