{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RUKIGA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nORT Glia L Copy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents , \nPage \neA TN ii acct Ue EAS CE UL OPINON een ea eee 1 BASIS FOR: OPINION 6: siesscsuccrsmeemenaesacasaenienambenernemanenne einen anatin careenmin amma eanremen mieasererte 1 PE AE A ERS ciceccceearneeeereamrecemanancaasnassereace en 1 1.0 Implementation of the Approved BUdGet.............c:cesecssscsrscssecssssesecesssesseessasseeseesaertens 1 2.0 \nManagement of the Government Salary Payroll..............eeneenenneeneennenn 10 EMPHASIS OF MAI TER een a 13 3,0 \nChange in Accounting Treatment for Non-current Assets .........enenennnnnn 13 I (serene err ae SS SC SS 13 4.0 Implementation of Key Government Grants/ProgrammMes ..........ccccccccscecsessessessseseecesees 13 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 14 4,2 Implementation of Uganda Intergovernmental Fiscal Transfers Program  \n18 ..................... 4.3 Ed\u00fceatisn Deloprnent Frait.  \n20 nn 4.4 Micro. Scale Irrigation.e  \n21 nenn OTHER INFORMATION snsssenssssun meer une 22 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............unnen 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........nnnn: 23 GTHER REPOREING BESFONSTEILITTES  \n24 nenn ears sini means REPORT ON THE AUDIT OF COMPLIANCE WITH LEGIGLATION  \n24 js scussecssnecancensasnansensscnu annonces 4.5 \nImplementation of the Parish Development Model ............. nennen 24 \nList of Acronyms \n[Acronym \\| Meaning  \n. \\_ \nDLG \nDistrict Local Government \nGoU Government of Uganda  \nHCMS \\| Human Capital Management System \\|  \nICT \\| Information and Communication Technology \nehe  \n\\| \nINTOSAI \n", "metadata": {"headings": [[], [], [], [], [], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}]], "page": 1, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- International Organization of Supreme Audit Institutions IPPS", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Integrated Personnel and Payroll system  \n\\|  \nISSAIs International \\| \n\\| \nStandards of Supreme Audit Institutions  \n\\| Local Government Financial and Accounting Manual, 2007  \nLGFAM  \n\\| Local Government Financial and Accounting Manual, 2007  \nLGFAR  \nLGPPDA \\| Local Government Public Procurement and Disposal Authority  \n\\| \\| Lower Local Governments  \nLLG \nLR Local Revenue  \nMDAs Ministries, Departments and Agencies  \nof Education  \nnner Ministry of Finance, Planning and Economic Development  \nMoFPED \nMoGLSD \nMinistry of Gender, Labour and Social Development \nMoLG \n\\| Ministry of Local Government \nNAA \nNational Audit Act \n| Non-Tax Revenue \nNTR  \nOAG Office of the Auditor General  \nZu nu  \n\\_  \nPBS Program Budgeting System sat  \nPCA \nPayroll Consults Africa \nPDMS Payroll Deduction Management System etl i,  \n\\_\\_\\_\\| \\| \\| PDU \nProcurement & Disposal Unit \nPFMA \nPublic Finance Management Act  \nPFMR Public Finance Management Regulations  \n\\| Public Procurement & Disposal of Public Assets  \nPPDA  \n\\| \nPS/ST \nPermanent Secretary / Secretary to \nTreasury \nTSA Treasury Single Account \n|TSSA \n\\|  \n\\| Treasury Sub Single Account \nUBA \nUganda Banker\u2019s Association \nUCF \nUganda Consolidated Fund \nUCLA | Uganda Consumer and Lender's Association \n: \nUgIFT Uganda Intergovernmental Fiscal Transfers Program for Results  \n\\| \n\\| \nShilling \nREPORT OF THE AUDITOR GENERAL  \na  \nON THE FINANCIAL STATEMENTS OF RUKIGA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Rukiga 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 Rukiga 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": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 2}}], [{"headings_0": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}], [{"headings_0": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}], [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}]], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40. UM pue J207 pue MOMOY sbumis  \npue MO Aue ayy Xe]", "metadata": {"headings": [{"headings_0": {"content": "10\u00bb3s Pue] JOU Buluuelg Pue Jo S]OOYyDs Buipaa,", "page": 8, "level": 3}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "a Jou Aq 3)e7 mo] jajoy \nsawwe\u0131bord SMe] JSq SDUEUSJUIEY uo ul Bunoguoy Sduendwoy vonezigow Juawssasse qUaWUIaAOD diysiojuaw III  \nSIEAUd JNOgey enuanasy 43M07 Bururesy wa daq Arogepueyy Aloynyegs vd pue \u2018sBujuresy Uoneznisuas SIOPJOyayeIs lIoy3S SWWEABOIG SDUEUSUIEW voNezNIsuas Pue\\}\\}aM \nLPIW P\u0131eog auop Awey Bujures) Ajlewadsa Buiping Bun>npuoy Munwwoy Buisiniadns Sassauisng aoueidwoo saw u squeineysay \nwu YIM Jamo7 JUSWUJSAOg  \nYm a HIS Jou SI3JoH 40\\} \n105 oJ \npeoy Jo \n88b'b6E'9T \n920'622'bE LOb\u2018Z82'ggz \nMe] Buljjoig Sessaulsng Bunoguoyy Bun 8Ae}/NSuoD saadojdwy ape saauemoyje %O0OT \"S>UeNdWo\u00bb \nuo asn \nwe\u0131bold onpuo5 Bunaaw Pljsiq Hodsuey Bunmsadsur du\\} 12907 9MO] 0\\} \n\u00a308\u201967b'gE 000\u00b0pTg\u2019E \npied pue \np00\u2019sz9\u2019s 8zs\u2019egs\u2019st 000\u00b0000\u2019T bvs'sse'etp \nuorenissgo dojanag quaw vawaydu\u0131 uonNe} ueUJaA05 pe Aquinas wdojanap \nuejd a9 ueuny leydey ajeibajuy Yodsuen ANASEYUI pue le\u0131nyen s@dinosay WUOJIAUa JJewip abueyy Pue Wwabeuew SODAS Wdojanap \nqua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap \np qua wsuno] a qua uolje \nqua \nNo Observation Recommendation \nThe Accounting Officer explained that the entity registered a 58% and 29% short fall in Donor funds and local revenue respectively which accounted for a decrease of 1.5% of the whole budget. He added that management ,  \nwill roll over the activities that were affected by the budget shortfalls for implementation to the subsequent Financial Year and make follow-up on the unreleased funds.", "metadata": {"headings": [{"headings_0": {"content": "10\u00bb3s Pue] JOU Buluuelg Pue Jo S]OOYyDs Buipaa,", "page": 8, "level": 3}}, [{"headings_0": {"content": "10\u00bb3s Pue] JOU Buluuelg Pue Jo S]OOYyDs Buipaa,", "page": 8, "level": 3}}], [{"headings_0": {"content": "LPIW P\u0131eog auop Awey Bujures) Ajlewadsa Buiping Bun>npuoy Munwwoy Buisiniadns Sassauisng aoueidwoo saw u squeineysay", "page": 8, "level": 1}}], [{"headings_0": {"content": "LPIW P\u0131eog auop Awey Bujures) Ajlewadsa Buiping Bun>npuoy Munwwoy Buisiniadns Sassauisng aoueidwoo saw u squeineysay", "page": 8, "level": 1}}], [{"headings_0": {"content": "105 oJ", "page": 8, "level": 3}}], [{"headings_0": {"content": "peoy Jo", "page": 8, "level": 4}}], [{"headings_0": {"content": "88b'b6E'9T", "page": 8, "level": 1}}], [{"headings_0": {"content": "920'622'bE LOb\u2018Z82'ggz", "page": 8, "level": 1}}], [{"headings_0": {"content": "Me] Buljjoig Sessaulsng Bunoguoyy Bun 8Ae}/NSuoD saadojdwy ape saauemoyje %O0OT \"S>UeNdWo\u00bb", "page": 8, "level": 1}}], [{"headings_0": {"content": "Me] Buljjoig Sessaulsng Bunoguoyy Bun 8Ae}/NSuoD saadojdwy ape saauemoyje %O0OT \"S>UeNdWo\u00bb", "page": 8, "level": 1}}], [{"headings_0": {"content": "Me] Buljjoig Sessaulsng Bunoguoyy Bun 8Ae}/NSuoD saadojdwy ape saauemoyje %O0OT \"S>UeNdWo\u00bb", "page": 8, "level": 1}}], [{"headings_0": {"content": "\u00a308\u201967b'gE 000\u00b0pTg\u2019E", "page": 8, "level": 1}}], [{"headings_0": {"content": "pied pue", "page": 8, "level": 5}}], [{"headings_0": {"content": "pied pue", "page": 8, "level": 5}}], [{"headings_0": {"content": "uorenissgo dojanag quaw vawaydu\u0131 uonNe} ueUJaA05 pe Aquinas wdojanap", "page": 8, "level": 1}}], [{"headings_0": {"content": "uejd a9 ueuny leydey ajeibajuy Yodsuen ANASEYUI pue le\u0131nyen s@dinosay WUOJIAUa JJewip abueyy Pue Wwabeuew SODAS Wdojanap", "page": 8, "level": 1}}], [{"headings_0": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}], [{"headings_0": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}], [{"headings_0": {"content": "qua", "page": 8, "level": 1}}], [{"headings_0": {"content": "qua", "page": 8, "level": 1}}], [{"headings_0": {"content": "qua", "page": 8, "level": 1}}]], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- gravelling and implemente Road 17Km Drainage d. works were  \ndone as per  \nthe work plan.  \nConstructio 33,500,000 Construction The planned n of  \nof concrete activities Bucundura- base, were Rugoma construction implemente Bridge of walls d.", "metadata": {"headings": [{"headings_0": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}], "page": 12, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"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. 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": "guidelines.", "page": 25, "level": 6}}], "page": 26, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the ToTs The training of trainers (Core Implementation team) I advised the Accounting to", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], "page": 31, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "A535 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) \nunder 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 oe \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. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The e \npurpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \ne The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was e \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations Recommendation registration \n", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}]], "page": 32, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM I noted that all of the 10 sampled SACCOs I advised the SACCOs Under the were not licensed to take on the business of Accounting Officer to Microfinance  \nlending under Microfinance Institutions engage with the PDM Institutions Money money lenders act as detailed in appendix Secretariat for further Lenders Act 6 (a)  \nguidance on this matter  \nAs a result, enforcement of recovery of PRF  \nfrom beneficiaries by the PDM SACCOs may  \nbe legally challenged leading to loss of  \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], "page": 32, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The  \nOfficer \n4.5.3.6 Transfer of PRF to un-licensed SACCOs.  \n.  \nSection 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 states that a 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. \nI noted that all of the 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in the table below; \n4.5.3.7 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 e", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}]], "page": 32, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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.  \noe Each 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.  \ne No 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 oe \nPDMIS, be a member of a PDM Enterprise Group: that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise and attended LCi  \nafter 5th June \nfurther support on this \nLack of recourse in form of insurance will matter. \nexpose 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 the entity was not provided guidelines from the PDM Secretariat on how to obtain agricultural insurance policies however management will make follow-up on the issue to have it addressed.", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}]], "page": 33, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 3 5 - \u2018", "metadata": {"headings": [{"headings_0": {"content": "200021 Joddns ad!Alas 200092 plysiq ueqin pue wwoJ Aun ssaoy peoy aquiew aoueu", "page": 37, "level": 1}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "-60SOTOEOZT pue pue jqesiunwwos 9 speo\u0131 peulequiew ajeqioey \nAyepow 0} [ \npaonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "metadata": {"headings": [{"headings_0": {"content": "-60SOTOEOZT pue pue jqesiunwwos 9 speo\u0131 peulequiew ajeqioey", "page": 37, "level": 1}}, [{"headings_0": {"content": "Ayepow 0} [", "page": 37, "level": 2}}], [{"headings_0": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}]], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- AyUNWWOD ssa20e sapaay payonjsuod Jeysew ssaode 3 BE 8 02", "metadata": {"headings": [{"headings_0": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- uoje y pue ju", "metadata": {"headings": [{"headings_0": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \njndog WeeH Ages eueW swa\u00df suery jessy awiab \n", "metadata": {"headings": [{"headings_0": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}, [{"headings_0": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], [{"headings_0": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}]], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- wod eueW qu", "metadata": {"headings": [{"headings_0": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "NVWNH WLIdvd Joana INSW \n\\| VeSALNI dSNWAL LSWA4NI ANLDNY GNY 3DIANSS \u201c21 -60 dal Luo 3 S \nIT \n\\|", "metadata": {"headings": [{"headings_0": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}, [{"headings_0": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], [{"headings_0": {"content": "IT", "page": 37, "level": 1}}], [{"headings_0": {"content": "IT", "page": 37, "level": 1}}]], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the operational Governance manual, (Includes and Feb. 2022? LC II Administrat Chairperso ion pillar  \nn, Parish operational  \nChief,", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}], "page": 41, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "manual, Parish Feb. 2022? Chairperso  \nn of the \nwomen Council, Parish Chairperso n of the \nyouth \nCouncil, Parish Chairperso n \nof \npersons with Disability Council, Chairperso \nunder sec. \\| 25(4)  \nthe \nNational Council for older \nPersons  \nAct, 2013)  \nKARORWA YES YES YES YES 1,000,00 PDC", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}]], "page": 41, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0@4 prepare BUKINDA d parish PDM  \nprioritie SACCO  \nSs.", "metadata": {"headings": [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], "page": 42, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "KANDAGO YES YES YES YES YES 1,000,00 PDC = 0@4 prepare BUKIINDA d parish PDM  \nprioritie SACCO  \nS. \nKASHEKYE 1,000,00 PDC 0@4 prepare KAMWEZI d parish PDM  \nprioritie SACCO  \nSs. \nKIBANDA YES YES YES YES YES 1,000,00 PDC \u2014 \nKAMWEZI 0@4 prepare PDM d parish SACCO  \nprioritie S. \nNYARURA YES YES YES YES YES 1,000,00 PDC MBI =  \n0@4 prepare RWAMUCU d parish CU PDM prioritie SACCO  \nS. \nIBUMBA - YES YES YES YES YES 1,000,00 PDC RWAMUCU 0@4 prepare CU PDM  \nd parish SACCO  \nprioritie \nS. \nKITANGA 1,000,00 PDC \u2014 \nKASHAMBY 0@4 prepare A PDM \nd parish SACCO  \nprioritie S. \nRUTENGYE 1,000,00 PDC 0@4 prepare KASHAMBY d parish A PDM prioritie SACCO  \nS \nMUHANGA YES YES  \nYES 1,000,00 PDC = 0@4 prepare \nName, .\\| Name.. E  \nregistered under  \n4 Microfinance  \nInstitutions money  \nlenders act 2016? \n(Yes/No) \n1, RUKIGA Karorwa KARORWA - NO  \nNot registered under DLG Parish BUKINDA PDM SACCO  \nMicrofinance Institutions. \n", "metadata": {"headings": [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}], [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}], [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}], [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}]], "page": 42, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. RUKIGA Kandago \\| KANDAGO -\\| NO  \nNot registered under DLG Parish BUKIINDA PDM  \nMicrofinance Institutions.  \n\\|  \nSACCO\n3. RUKIGA Kashekye KASHEKYE - NO  \nNot registered under DLG Parish \\| KAMWEZI PDM  \nMicrofinance Institutions. SACCO\n4. RUKIGA Kibanda KIBANDA \u2014 KAMWEZI NO  \nNot registered under DLG Parish PDM SACCO  \nMicrofinance Institutions.", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. RUKIGA Nyarura NYARURAMBI - NO  \nNot registered under DLG mbi RWAMUCUCU PDM  \nMicrofinance Institutions.  \nhe parish SACCO\n6. RUKIGA Ibumba IBUMBA - NO  \nNot registered under a DLG Parish RWAMUCUCU PDM Microfinance Institutions. SACCO\n7. RUKIGA Kitanga KITANGA - NO  \nNot registered under DLG Parish KASHAMBYA PDM  \nMicrofinance Institutions. SACCO\n8. RUKIGA Rutengye RUTENGYE -\\| NO  \nNot registered under DLG Parish KASHAMBYA PDM Microfinance Institutions. SACCO\n9. RUKIGA M\u0131 Muhanga MUHANGA NO Not registered under -  \nDLG Central MUHANGA T/C PDM  \nMicrofinance Institutions. SACCO\n10. RUKIGA Mparo CENTRAL \u2014 MPARO NO  \nNot registered under DLG Central T/C PDM SACCO  \nMicrofinance Institutions.  \nWard", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2. RUKIGA Kandago KANDAGO - Sunday 1,000,000 NO  \nThe  \nDLG Parish BUKIINDA Francis @ each  \nbeneficiaries PDM SACCO Tushemerirwe  \ndidn\u2019t not Judith obtain an insurance", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 4}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "policy \n3, RUKIGA Kashekye KASHEKYE \u2014 Mujunansi 1,000,000 NO  \nThe  \nDLG Parish KAMWEZI Innocent @ each  \nbeneficiaries PDM SACCO Ampeire Lydia  \ndidn\u2019t not obtain an insurance \npolicy \n", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}, [{"headings_0": {"content": "policy", "page": 46, "level": 1}}], [{"headings_0": {"content": "policy", "page": 46, "level": 1}}], [{"headings_0": {"content": "policy", "page": 46, "level": 1}}]], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4. RUKIGA Kibanda KIBANDA - Karegyeya 1,000,000  \nThe  \nDLG Parish KAMWEZI Didas @ each  \nbeneficiaries", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}], "table_of_contents": [{"content": ["241,260,000 165,188,561 76,071,439", "N Out-put Activity Purpose of the Budget", "o un-implemented Amount", "activities \u2018UGX\u2019", "1 Revenue Local Revenue Increase District 15,871,000", "Mobilized assessment and Resource Envelope", "Mobilization in all - 6", "LLGs", "2 2 Council Organizing Council and] To ensure smooth 18,687,000", "sittings standing Committee operation of", "conducted 6 {sittings Council activities", "standing", "Committees", "held", "3 Administratio Operation and Ensuring that 3,000,000", "n Block maintenance of there is constant", "maintained administration block water flow in the", "building", "4 Wetland Conducting Restoring 3,314,000", "Restored sensitisation meeting wetlands in the", "aiming District", "5 Gender and |Reuniting Juvenile Stable families 4,548,000", "Equity Issues |Children with their", "mainstreame |families Follow in GBV", "d cases in the community!", "6 LLG Training Lower Local Improved 2,348,000", "mentorship {Government on performance and", "conducted performance service Delivery", "Improvement", "7 Value For Conducting special Transparency and 4,042,000", "money Audit and monitoring accountability", "implemented |Projects as required by", "Council", "8 Businesses Registering and Business Data 6,625,000", "profiled profiling new business Bank", "9 Government |Government Value for Money 17,636,439", "Programme |programme and", "Monitored projects monitored in", "all 6 LLGs"], "page": 6}]}