{"paragraphs": [{"content": "3. Agro- Microscale  \n176,895,084 \\|e At the time of inspection Industrializ irrigation  \n14/11/2023, works had ation  \nbeen completed and all the 3 demonstration sites had been completed.  \ne Irrigation equipment worth UGX. 72,314,260 were supplied to the three (3) beneficiary farmers.", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}], "page": 11, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "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, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nRubirizi District Local Government had a wage budget of UGX.19,925,204,216, out of which UGX.17,586,635,269 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget  \nI advised the The District had an approved wage budget of UGX. 12,629,974,054, Accounting  \nOfficer and obtained supplementary funding of UGX. 6,317,216,256 resulting ensure that are into a revised wage budget of UGX. 18,947,190,310 which was all received funds are warranted.  \nutilised to avoid having Salary arrears. Out of the total warrants, UGX.16,394,096,518 was utilized by the  \ndistrict resulting in un-utilized warrants of UGX.2,338,568,941  \nrepresenting utilization of 88% as summarized in the table below and  \ndetailed in Appendix 4. \nApprove Supplem Revised Warra Paymen Unspent d entary Budget nts ts Balance Budget (UGX) (UGX) (UGX) (UGX) (UGX) (UGX)  \n12,629,9 6,317,216, 18,947,19 B,947,190 16,394,0 2,553,093,79 74,054 256 0,310 308 96,518 0 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.2,553,093,790.  \ne The supplementary funding of UGX.6,317,216,256 was not utilized. \n2.2 Validation of employees on the enti ayroll  \nThe District had 1,250 employees on the IPPS payroll of which 1,230 I  \nadvised the", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, [{"headings_0": {"content": ": |", "page": 11, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}]], "page": 12, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "were accounted for by the Accounting Officer as being away  \nsalary payment for genuine reasons which including sickness during  \nto their new duty validation at the time of validation.  \nstations.  \nI advised the ii. Seventeen (17) employees were confirmed to have exited  \nAccounting  \nthe District due to: death, dismissal, abscondment,  \nOfficer to always retirement, transfer of service, and those who are known to  \nliaise with the the Accounting Officer but failed to appear for validation  \nrelevant  \nwithout justification. stakeholders to ensure prompt iii. A total of UGX.69,806,488 was paid as salary to 17  \nupdates of the employees in question after exit and this is considered a  \npayroll going financial loss to Government.  \nforward. A follow-up of the c) 3 individuals whose names were not on the District\u2019s payroll by  \naffected staff June 2023, appeared for the validation exercise. These should individuals were included on the validated payroll, upon immediately be confirmation by the Accounting Officer regarding their status.  \nmade by management so The Accounting Officer explained that;  \nas to have them access \nthe e The Accounting Officer acknowledged that these were  \npayroll.  \ncorrect employees of the vote to be included on the  \nvalidated payroll for the District.  \nI advised the Accounting  \ne The Accounting Officer acknowledged the finding and noted  \nOfficer to engage that these staff are genuine employees of the vote. Some  \nthe affected staff employees were removed from the payroll so as to align  \nand ensure that them with their cost centers hence appear as new records.  \nemployee records are duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action. \n2.3 Inconsistencies in Employee Details  \nA total of 239 employees on the payroll had inconsistencies in their I  \nadvised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual.  \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District's duly updated and records and may complicate the employee service history and brought to the \nand trained in 2021 and the issue was cleared.", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, [{"headings_0": {"content": ": |", "page": 11, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}]], "page": 13, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022. Appendix 6 refers.", "metadata": {"headings": [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. Parish  \nI reviewed the operations of the PDC in I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development \nthe 10 sampled PDM SACCOS, and noted Officer to ensure that PDCs Committees (PDC) the following;  \nprepare are trained on e The 10 PDCs held 3 out of preparation of Parish quarterly meetings.  \npriorities, action plans and 5- Parish priorities and action plans year plan and to induct them e  \nfor the FY 2022/2023 were not on their roles and prepared by the 10 PDCs.  \nresponsibilities.  \ne The PDCs received of  \nUGX.750.000 per parish.  \nHowever, these funds are  \ninadequate to facilitate the  \nactivities of the PDC. \nThe Accounting Officer explained that the \nafter their registration on 2\u2122\\|on general meetings is May,2022. complied with.  \ne By the time of the first general  \nmeeting, the sample of 10 PDM  \nSACCOs had already received funds.  \nDetails in Appendix 9. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}]], "page": 29, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. SACCO  \ne The sampled 10 SACCOs did not have I advised the Accounting Committees and functional Production, Marketing, Officer to liaise with the Sub Committees  \nBusiness Development services, relevant authorities and seek Finance and investment sub facilitation for the", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], "page": 30, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Committees. Appendix 10 refers. committees to ensure functionality.  \nThe Accounting Officer explained that  \nsince there was no facilitation for the \nmentioned committees, most of them have lost morale to which has affected \ntheir functionality. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.4.1 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;  \nThe LG and more specifically the TILED department shall support the Office of e \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 o \nmembers 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 e \nOfficers 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. \noe \nI made the following observations;  \nSN Nature of Observations  \nRecommendation \n\\| registration  \nLe Licensing of PDM The 10 sampled SACCOs were not licensed I advised the SACCOs Under the to take on the business of lending under Accounting Officer to Microfinance  \nMicrofinance Institutions money lenders act engage the PDM Institutions Money as detailed in Appendix 11.  \nSecretariat for Lenders Act  \nfurther guidance on As a result, enforcement of recovery of PRF this matter.  \nfrom beneficiaries by the PDM SACCOs may  \nbe legally challenged leading to loss of  \nfunds. \nThe Accounting Officer explained that this is a National Policy issue and the PDM secretariat has never guided on this process specifically for PDM SACCOs. \nHe further explained that it also involves a cost which currently the SACCOs have no capacity to facilitate.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}]], "page": 30, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Siang of PRF \\|\u00bb UGK, 714,480 was transferred to all the I advised the Financing  \n10 sampled SACCOs before signing PRF Accounting Officer to Agreements financing agreement as detailed in follow PDM Appendix 12. guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], "page": 31, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that this  \nhappened at the start of the program when  \nthere were inconsistent guidelines and to  \navoid any loss of PDM funds a restriction on  \nall PDM SACCO accounts were issued by the  \nAccounting Officer.  \n3, Submission  \nof e UGX.81,714,450 was transferred to the 10 I advised the Attestation Forms by sampled SACCOs without evidence of Accounting Officer to the Accounting submission of attestation form to the follow  \nPDM Officer (AO)  \nSecretariat as detailed in Appendix 13.  \nguidelines. \nThe Accounting Officer explained that this was done to beat the deadline of 30/06/2022 during financial year closure but all the SACCOs had already been fully registered with MTIC and opened Bank accounts with a regulated financial Institution. \nJanuary 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}]], "page": 31, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \n[  \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}]], "page": 32, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Selection  \nand e 10 parishes selected flagship projects that I advised the Accounting Implementation  \nof were inconsistent with the LG selected priority Officer should ensure Prioritized/Flagship commodities.  \nincreased monitoring of the Projects  \ne 31 out of 74 farmer enterprise/nouseholds PDM SACCOs and their implemented projects that are not from the respective enterprise groups priority commodity list. Details are in to ensure that they Appendix 14.  \nimplement activities in line with LG selected Priority Failure to select and implement prioritized commodities.  \nprojects may undermine achievement of the pillar  \nobjectives.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], "page": 32, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "due to immense pressures from the political side to disburse funds to the beneficiaries.  \nHe further stated that all beneficiaries were enrolled on PDMIS and have household numbers.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for e All 20 PRF beneficiaries who carried out The Accounting Officer was Farming Enterprises  \nfarming enterprises in the 10 sampled PDM advised to liaise with PDM SACCOs did not obtain agricultural insurance secretariat for guidance on policies from UAIS. Details are shown in this matter.  \nAppendix 16.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that as this was a National Policy, the district needed more guidance on how to implement it.  \nL \nal \n4.5.1.1 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the \nfollowing; \ne 4 beneficiaries in 4 PDM SACCOs had implemented different projects  \nSN Parish Name Name of  \nLoan Project Status of the project Remarks Name of PRF Loan Loan Amou funded  \nSACCO beneficia Amo Amo nt as  \nry unt unt per  \nas \nhous per ehold SAC evide co nce reco provi rds ded", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}], [{"headings_0": {"content": "al", "page": 33, "level": 1}}], [{"headings_0": {"content": "al", "page": 33, "level": 1}}], [{"headings_0": {"content": "al", "page": 33, "level": 1}}], [{"headings_0": {"content": "following;", "page": 33, "level": 1}}], [{"headings_0": {"content": "following;", "page": 33, "level": 1}}], [{"headings_0": {"content": "following;", "page": 33, "level": 1}}]], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KYAMB KYAMB Jarara 1,000 1,000 1,000, Millet  \nBeneficiary URA URA- Saidat \u201a000 \u201a000 000 Growing", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 1}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "DLG A A- \u201aBees  \nKICHWAMB  \nA  \nPDM  \nSACCO  \n2 KYAMBURA KYAMBURA- Coffee,Soya,  \nKICHWAMB Bananas,Goats,Piggery,Fishing,Produce buying and  \nA PDM sellers, millet growing,  \nSACCO cocoa, Tomatoes,Cassava,poult  \n3  \nNYAKASOZI NYAKASOZI- Coffee, banana,piggery,Goat,Poultry,Fish  \nKICHWAMB  \nA  \nPDM  \nSACCO  \n4 RUBIRIZI RUBIRIZI- Piggery,Coffee, bananas, Poultry,Goats  \nMAGAMBO  \nPDM SACCO  \n5 RUGAZI RUGAZI- Coffee, Piggery,beans, Banana No 4 3 MAGAMBO  \nPDM SACCO  \n6 KABETE KABETE- Vegetables, Coffee, Bananas,Fish,Goat,Piggery,prod No  \n8 5 RUBIRIZI uce dealing,Poultry  \nPDM SACCO  \n7 NYAKASHAR NYAKASHAR Poultry, Piggery,Banana,goat,Fish,produce buying No  \n6 4 U U -RUBIRIZI & Selling  \nPDM SACCO  \n8 BURURUMA BURURUMA- Matooke,Bogoya, No  \nRUTOTO  \nPoultry, Goat, Piggery, Tomatoes, coffee, Bees, Pineap  \nPDM SACCO le  \n9  \nNDANGARO NDANGARO- Matooke Growing, Piggery,Poultry,Bee No  \nRUTOTO Keeping,Fish farming,Tea Growing,cattle  \nPDM SACCO\\_\\| keeping,Potato Growing,Coffee,Sugar cane  \n10  \nNYABUBARE NYABUBARE Matooke, Fish,Piggery,Coffee,Goat, Poultry,Cattle No", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}], "page": 46, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- keepers PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}], "page": 46, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 15: Failure to follow the stipulated loan a lication and a roval \nVote Parish Name of Name of PRF Was the Date loan Name Name SACCO beneficiary beneficiary was \nWere the loan Were they vetted by beneficiaries a village meeting from the obtained selected convened by the approved PDM  \nthrough the enterprise groups enterprise  \nPDMIS \nKICHWAMBA Anonsiata  \ndisbursed through PDM SACCO PDMIS Kyokusaba \u201c May-23 1,000,000  \nLoan not \u2019  \n\\|  \nTrinity disbursed through PDMIS  \nNYAKASOZI NYAKASOZI- Byamukama Yes May-23 800,000 No Yes Loan not \u2019  \nKICHWAMBA Ronald  \ndisbursed through PDM SACCO PDMIS Kisembo Deo Yes May-23 800,000 Yes Loan not \u2019", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, [{"headings_0": {"content": "PP", "page": 45, "level": 2}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}]], "page": 46, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMIS  \nKYAMBURA KYAMBURA- Nakalema Adija Yes May-23 1,000,000 No Yes Loan not KICHWAMBA disbursed through PDM SACCO PDMIS Jarara Saidat Yes May-23 1,000,000 No Yes Loan not disbursed through PDMIS  \nRUGAZI RUGAZI- Florence Yes Aug-23 1,000,000 No Yes Loan not MAGAMBO PDM Nakyanzi  \ndisbursed through SACCO Kyeyune PDMIS aa Mutawana Yes eee May-23 1,000,000 No Yes Loan not POMIS il PDMIS NYAKASHARU NYAKASHARU - Nakazibwe Zam Yes Aug-23  \nYes Loan not RUBIRIZI PDM  \ndisbursed through SACCO  \nPDMIS po Yes Aug-23 1,000,000 No Yes Loan not Medius disbursed through PDMIS  \nKABETE KABETE- Nyangoma Yes Jul-23 1,000,000 No Yes Loan not RUBIRIZI PDM Mariam  \ndisbursed through SACCO  \nPDMIS  \nMurungi Joseph Yes Jul-23 1,000,000 No Yes Loan not disbursed through PDMIS \nRUTOTO PDM Sumaiya  \ndisbursed through SACCO  \nPDMIS \nMohammed disbursed through PDMIS  \nNYABUBARE NYABUBARE- Kyosiimire a Yes May-23 1,000,000 YC No Yes Loan not RUTOTO PDM Medrine  \ndisbursed through SACCO  \nPDMIS \\| TKamugisha 1,000,000 Yes \n44 \nJsehat Dinga  \ndisbursed through PDMIS  \nNDANGARO NDANGARO- Fred Yes Jul-23 1,000,000 No Yes Loan not RUTOTO PDM Tibenderana  \ndisbursed through SACCO  \nPDMIS  \nAsiimwe Fabith Yes 01/072023 1,000,000 No Yes Loan not disbursed through PDMIS  \nRUBIRIZI RUBIRIZI- Ayebazibwe Yes Apr-23 1,000,000 No Yes Loan not MAGAMBO PDM \\| Caroline  \ndisbursed through SACCO  \nPDMIS  \nKyomuhangi Yes May-23 1,000,000 No Yes Loan not Evangirista disbursed through PDMIS \nAppendix 16: Failure to obtain an insurance polic \nSN Parish Name Name of SACCO Name of PRF Loan Amount . beneficiary \n", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, [{"headings_0": {"content": "PP", "page": 45, "level": 2}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}]], "page": 47, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KICHWAMBA KICHWAMBA- Bagyendanabo 1,000,000 KICHWAMBA PDM Anonsiata  \nSACCO  \nKyokusaba Trini 1,000,000\n2. NYAKASOZI NYAKASOZI- Byamukama Ronald 800,000 KICHWAMBA PDM  \nSACCO  \nKisembo Deo 800,000\n3. KYAMBURA KYAMBURA- Nakalema Adija 1,000,000 KICHWAMBA PDM  \nSACCO  \nJarara Saidat 1,000,000 4, RUGAZI RUGAZI- Florence Nakyanzi 1,000,000 MAGAMBO PDM Kyeyune  \nSACCO  \nMutawana edward 1,000,000 5 NYAKASHARU NYAKASHARU - Nakazibwe Zam 1,000,000 RUBIRIZI PDM  \nSACCO  \nKyohirwe Medius 1,000,000 KABETE-RUBIRIZI Nyangoma Mariam 1,000,000 PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}], "page": 48, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "If the loan is for a farming Audit Remarks  \noperation, did the borrower obtain  \nan agriculture insurance policy  \nunder the Uganda Agriculture  \nInsurance Scheme (UAIS)?  \nNo  \nNo agricultural insurance policy \n45", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, [{"headings_0": {"content": "PP", "page": 45, "level": 2}}]], "page": 48, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}