{"paragraphs": [{"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nactivities and out-puts the funds wilt -be-spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Rukungiri District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District to plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \n59,561,605,925 | 58,682,273,913 \nOut of the total warrants of UGX.58,682,273,913, I reviewed utilisation of warrants worth UGX.38,586,443,237 (66%) as summarised in the table below; \nsw Cumulative | \nActual expenditure  \nCumulative % atk Detalls  \nAetonl  \n(UGX) of total warrants expenditure =  \n1 Wage expenditure 33,026,545,469 33,026,545,469 56", "metadata": {"headings": [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}], [{"headings_0": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}], [{"headings_0": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}], [{"headings_0": {"content": "sw Cumulative |", "page": 5, "level": 3}}], [{"headings_0": {"content": "sw Cumulative |", "page": 5, "level": 3}}]], "page": 4, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review.  \nNo Observation Recommendat ion  \n1.1 Revenue Performance  \nI advised the Performance of Local Revenue  \nAccounting According to the approved budget, the District planned to collect local revenue Officer to ensure of UGX.1,080,772,129 however; by the end of the year, UGX.1,224,631,985 had that budgeted been collected representing 113% performance. The summary is in the table revenue  \nis below and the details are in Appendix 1.  \nalways based on the revenue N Source Approved Actual Variance(UGX) potential of the 0 budget(UGX) Collections(UG entity. \nX) \nTax \n(26,338,744) \nRevenues 331,068,000 357,406,744  \nNon-Tax  \nRevenues 749,704,129 867,225,241 (117,521,112) Total 1,080,772,129 1,224,631,985 (143,859,856) Revenue \nThe District over collected revenue from LST, business license and other tax  \nrevenues which is commendable performance. However, there may be an  \nindication that the local revenue targets set were low compared to the entity\u2019s  \nrevenue potential.  \n1.2  \nPerformance of GOU warrants  \nThe District had an approved budget of UGX.58,581,605,925 to implement the I advised the various programmes, out of which UGX.58,267,297,437 was warranted resulting Accounting  \nin a shortfall of UGX.314,308,488 representing 99% performance.  \nOfficer to roll over \nthe The performance of warrants for each of the programmes is shown in the table activities  \nthat below;  \nwere affected by the budget Approved % shortfalls for Programme \nWarrants(UGX)  \nbudget(UGX) funding implementation Agro-industrialization 3,810,528,159 3,794,613,438 100 in the Manufacturing 2,362,444 2,362,444 subsequent financial year. Tourism development 3,574,900 3,574,900  \nNatural resources, environment, 1,063,884,410 1,063,884,410  \nclimate change \u201aland  \nPrivate sector development 70,311,150 70,311,150  \nIntegrated transport  \nLda 25/020 1,672,790,523 22  \ninfrastructure and services \n~\\|- - \"No + Observation =  \nRecommendat \u201c= \n=.\"  \n\u0131on", "metadata": {"headings": [{"headings_0": {"content": "sw Cumulative |", "page": 5, "level": 3}}, [{"headings_0": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}]], "page": 6, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of a ropriate performance indicators and targets in the work  \nplans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states I advised the that the work plan of a vote shall indicate the key performance indicators to be Accounting  \nused to gauge the outputs.  \nOfficer to engage MoFPED Part A of the performance contract for Accounting Officers outlines the core to include the performance requirements against which their performance should be assessed missing  \nin regard to achievement of planned results. This requires the Accounting Officer parameters  \nin to be assessed on the extent to which annual key performance indicators and the system for targets are achieved for key projects and/or programs.  \neffective  \nplanning in Local I reviewed the approved work plan and sampled 16 outputs with a total of 53 Governments. activities. I noted the following; \ne Eight (8) outputs with sixteen (16) activities had clear performance indicators and targets.  \ne Eight (8) outputs with thirty-seven (37) activities had fourteen (14) activities which did not have clear performance indicators and targets whereas twenty-three (23) activities had clear performance indicators and targets as summarized in the table below and detailed in Appendix 2(a). \nTable showing performance indicators and targets  \nCategory of No. of No of No. of No of Expe % outputs output activi Activities activities nditu Quanti s ties with without re ficatio sample inthe clear clear Amo n of d outp performa performan unt output \nNo Observation -: - =. + .=-  \nRecommendat ion  \noutputs but the PIAPs are still lacking making it difficult to set the targets. \nFc", "metadata": {"headings": [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}]], "page": 9, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation of outputs  \nI assessed the implementation of eight (8) outputs with sixteen (16) activities I advised the worth UGX.3,622,391,194 that were fully quantified and noted that;  \nAccounting Officer to put in Two (2) outputs with ten (10) activities and expenditure worth  \nUGX.684,600,418 fully implemented. place measures were  \nto address the Six (6) outputs with six (6) activities worth UGX.2,937,790,776 were challenges that partially implemented. Out of the six (6) activities, five (5) activities led to the delay were partially implemented, while one (1) activity remained of the projects unimplemented.  \nand ensure their full  \nNo outputs were not implemented at all.  \nimplementation. Table showing performance indicators and targets  \nIn addition, the Category No. No of No. of No of No of Expenditure  \nof outputs of activi Activiti activities activities Amount Accounting outpu ties es fully partially not (UGX) Bn Officer should ts in the implem impleme impleme \nensure close asses outpu ented nted nted  \nmonitoring of sed ts  \nthe projects Fully 10 10 being implemented  \nimplemented. outputs  \nPartially  \nimplemented  \noutputs \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the District did not implement or partially implemented the following planned activities; \n1; Procurement, Installation and operationalization of 50 micro scale irrigation systems for the successful farmers.", "metadata": {"headings": [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}]], "page": 10, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Holding 1 Meeting and seminar with farmers and\\_ financial institutions  \nAw Construction works at Nyakishenyi high school  \nCompletion of Kebisoni Seed School  \nONAN Routine Manual maintenance  \nMechanized Routine maintenance of Community Access roads  \nSupply of Motor cycle for works department  \nSupply of and installation of steel culverts", "metadata": {"headings": [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}], "page": 10, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of I  \nadvised the the payroll including planning, budgeting and payments for the Accounting Officer to period of four years (2019/2020-2022/2023).  \ntake the following actions;  \nI noted that;  \ne To reconcile a) 58 employee records were captured on wrong scale/notches  \npayrolls on a leading to an over computation of UGX.77,193 and under  \nmonthly basis to computation of UGX.6,139,742. ensure that salaries are paid b) A total of 19 employees were not paid salary amounting to  \naccurately as per UGX.21,018,800 in the period under review leading to arrears.  \nthe salary scales and budget for c) Over-remittance of UGX.8,373,884 and under-remittance of annual salary UGX.10,692,595 of statutory deductions were made by the  \nincrements  \nentity during the period.  \nwhere necessary. e In addition, the d) Over-remittance of UGX.16,546,847 and under-remittance of IPPS system UGX.13,786,190 of non-statutory deductions were made by the  \nshould be entity during the period.  \nreviewed to automate the The Oo Accounting Officer explained as follows;  \nincrements since e Lower salary level was based on for employees who had  \nthey are based reached higher or even maximum notches thus being on individual considered as having been over paid. They included Education  \nappointment  \nAss II\u2019s, Head teachers primary, secondary school teachers,  \nanniversaries.  \nSAS among others.  \ne Furthermore,  \ne Wrong/lower salary scales for officers whose positions had  \noverpaid  \nbeen upgraded were based on thus taking the employees  \namounts should affected to be over paid. They included Parish Chiefs from U7  \nbe recovered to U5, Assistant Inventory Management Officers from U7 to U5,  \nfrom  \nAssistant Accountants from U7 to U6.  \nbeneficiaries,  \ne Some employees were promoted during the course of the year  \nwhile  \nthus earning two different scales at different times during the  \nunderpayments year following their promotional appointments. They were should be therefore never overpaid.  \nbudgeted for and e For underpayments arising out of annual increments, the IPPS  \npaid.  \nhas failed to automate annual increment thus requiring  \nemployees to first fill in HR Data entry forms for adjustment of e Ensure that the salaries under salary transition on IPPS during monthly data  \nsalary arrears \nthe payroll. followed", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}]], "page": 13, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \u00ab I... with a view of", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}], "page": 14, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "recovery  \ne To put in place controls  \nto ensure that non- statutory deductions are always accurately computed and promptly paid as per the payroll register.  \nBesides, the amounts over remitted should be followed up with a view of \nrecovery.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}]], "page": 14, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.2.3 Inspection of water Grant activities  \nI conducted physical inspections of four (4) projects implemented at UGX.326,271,717 on 16 October 2023 to assess service delivery indicators. I observed the following as summarised in the table below;  \nSN Project Expenditure Inspection Remarks Pictorial Evidence  \nRecommendation(s) Amount (Time, Quality,  \nQuantity, Cost and  \nFunctionality)  \n5  \nConstruction of 281,054,950 Timely completion of  \nPhase II  \nKateramo  \nPhase II. Projects site  \nHowever, there is need to Water Supply drained with stagnant  \nprovide a drainage system Project Phase II  \nwater which could infect  \nfor the flow of this logged at Kateramo the next water source  \nwater.  \nwhich is just 3Meters  \naway. \n2 Construction of 39,995,767 The toilet had a broken 3-stancewater  \nbowl and O-ring seal of borne toilet in  \nthe toilet water tank thus Nyakanyinga PS couldn\u2019t hold water for flashing. \nPhoto showing state of Kateramo  \n\\|  \nWater Supply Project Phase II as at \\|  \n16-October-2023  \n\\|  \nThe damaged toilet needs repair if it is to continue serving in the foreseeable future", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}]], "page": 18, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 4 -Rehabilitation 2,102,000 At the-time of the audit, en\n- needs to be somq~  \nof Borehole at the borehole was not  \nrepaired for effective Nyamambo in functional functionality Kebisoni.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Farmer awareness \u2018raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF.  \nThe approved farmer deposits the co-payment to the LG General Fund Account. oe  \nFarmer's co-funding are budgeted, managed and accounted for using Government systems.  \nco The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.  \noe The supply and installation of equipment.  \nThe supplier shall carry out service and maintenance during the warranty period e  \nand offers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 25, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. SACCOs over 38 3,800,000,000 4,460,785,344 660,785,344 6b funded\n3. SACCOs under 0 0 0 0 funded", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. SACCOs not 0 0 0 0 funded", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u00a7.3.1,2\u00b0 \u2018Delayed Release of Funds to PDM SACCOs \n2022/2023, \u2014 \nParagraph 10(v) of the Budget execution circular for FY  \nJune 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \ne No funds were disbursed to any of the 75 SACCOs in the 1% Quarter yet UGX.1,875,000,000 was expected per quarter.  \no 75 SACCOs received a sum of UGX.7,500,000,000 instead of UGX.1,875,000,000 quarterly disbursements in the 4 Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby all the 75 SACCOs received all the disbursement for the previous quarters in the 4\" quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. He explained that one SACCO received all its money in the last month of the FY because its account number was written wrongly and so the money had bounced in the previous payments. \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}]], "page": 31, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.3.1.3 Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2;", "metadata": {"headings": [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], "page": 31, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e~ -A-PDM- SACCO shall hold a General meeting to; pass bye-laws, -admit- new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o  \ninternal control systems.  \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e  \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation \n[HUG Structure \ni  \nCore \\|e The District did not prepare quarterly I advised the Accounting Implementation performance reports.  \nOfficer to ensure that the Teams  \nresponsible officer prepares The Accounting Officer concurred with quarterly reports as expected the finding but promised to always make by the guidelines.  \nminutes and reports quarterly going  \nforward.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], [{"headings_0": {"content": "[HUG Structure", "page": 32, "level": 3}}], [{"headings_0": {"content": "[HUG Structure", "page": 32, "level": 3}}]], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish  \nI reviewed the operations of the PDC in I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "[HUG Structure", "page": 32, "level": 3}}], "page": 32, "document_name": "Rukungiri 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;  \nare trained on preparation of Parish priorities, action plans e The sampled 10 PDCs did not and 5-year plan and to induct prepare parish action plans for the them on their roles and FY 2022/2023 in the prescribed responsibilities.  \nformat showing category, name of  \npriorities, quantity, location and  \nexpected date of implementation. \ne 10 sampled PDCs did not prepare quarterly performance reports. \ne 10 sampled PDCs received funding for PDC activities of UGX.750,000 each which was inadequate to facilitate the activities of the PDC as only 3 out of 4 quarters were funded. \n\\| - -Appendix\u20199.  \nThe Accounting Officer acknowledged that PDM SACCOS delayed to hold their General Meetings which but this was later done. He promised that going forward the PDM SACCOS will always hold their general meetings on time. \nSACCO  \n11 SACCOs did not constitute the \\|I advised the Accounting Committees and Production, Marketing, Business Officer to liaise with the Sub Committees Development services, Finance and relevant authorities and seek investment sub Committees. Appendix guidance for the committees\u2019 10 refers  \noperation to ensure functionality.  \nFailure to have a functioning Board/Committees/Sub-Committees may  \nlead to mismanagement of the SACCOs  \ndue to the lack of appropriate oversight. \nThe Accounting Officer explained that the committees are not in place because they do not yet have proper guidelines on their operations and composition. \n5.3.1.4 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": "Development", "page": 32, "level": 3}}, [{"headings_0": {"content": "Development", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}]], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \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 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 \nNature of Observatiens- Recommendation \u00bb-- \nregistration \nUpdate of SACCO 11 sampled SACCOs did not have updated I advised the Enterprise \nand PDM member registers contrary to the Accounting Officer to Household Registers guidelines.  \nensure that the PDM member registers are Irregularities in registration of PDM SACCOs updated as required and Enterprise Groups could lead to loss of by the guidelines.  \nPRF due to; funding illegitimate SACCOs that  \ndo not meet minimum requirements for  \noperation, and extending loans to members  \nof non-existent enterprise groups, and  \nineligible beneficiaries. \nThe Accounting Officer explained that the  \nsub counties did not have updated PDM  \nmember registers, this concern has been  \ntaken up and follow up will be done so that  \nthe registers are updated.  \nSigning of PRF UGX.1,850,000,000 was transferred to 38 I advised the \nFinancing", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, [{"headings_0": {"content": "Development", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}]], "page": 33, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "out of 75 SACCOs without signed PRF Accounting Officer to Agreements  \nfinancing agreements as detailed in follow PDM guidelines Appendix 11.  \non transfer of funds to SACCOs.  \nThe Accounting Officer explained that 38 out  \nof 75 SACCOS got money on their accounts  \nbefore PRF financing agreements were  \nsigned but this was due to continuous  \nchanges in the PDM guidelines. The formats  \nwere sent when the money was already  \ndisbursed.  \nSubmission of UGX.1,850,000,000 was transferred to 38 I advised the Attestation Forms by SACCOs without evidence of submission of Accounting Officer to the  \nAccounting attestation form to the Secretariat as follow PDM guidelines Officer (AO) detailed in Appendix 12.  \non transfer of funds to SACCOs.  \nThe Accounting Officer explained that the  \nsigning of attestation forms was requested  \nfor on 22th October 2022, later after the  \ntransfer of the first batch of funds to the  \nSACCO Accounts on 20th October 2022. \nAll further disbursements were done after  \nthe attestation forms were signed.  \nIn addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}]], "page": 34, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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.  \ne 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 e  \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 groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN\\_\\| Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}]], "page": 35, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Selection  \nand \u00ab69 parishes selected flagship projects I advised the Accounting Implementation of that were inconsistent with the LG Officer to ensure Prioritized/Flagship selected priority commodities.  \nincreased monitoring of Projects  \nthe PDM SACCOs and e 405 out of 1,164 farmer their respective enterprise enterprise/households implemented groups to ensure that they projects that are not from the priority implement activities in line commodity list. Details are in Appendix with LG selected Priority 13.  \ncommodities.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}], "page": 35, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the commodities selected by the district were got from the guide that was provided however there was a mis-match in one of the parishes of where they selected the enterprises that were contrary to the guide \nAccounting Officer explained that The first... - \u00bb-- batch of payments was done off the PDMIS  \nsystem since the system was not yet functional. However, the proceeding payments were all done according to the  \nPDMIS and these beneficiaries were selected in their village level meetings through a vetting process.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}]], "page": 35, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for 21 PRF beneficiaries who carried out 1 advised the Accounting Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}], "page": 36, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "farming enterprises in 11 PDM SACCOs did Officer to liaise with PDM not obtain agricultural insurance policies Secretariat for further from UAIS. Details are shown in Appendix guidance on this matter. 15. \nLack 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 all the beneficiaries did not obtain the insurance policy because the District contacted Uganda Agriculture Insurance Scheme but did not get clear guidance on how this should be done. \n3.3.1.6 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. \nPhysical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the \nfollowing; \n10 beneficiaries in 6 PDM SACCOs had implemented different projects oe \noe 3 beneficiaries had implemented projects that had not been approved by the board. Details in appendix 16. \nImplementation of projects other than the LG approved projects undermines the \n", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}]], "page": 36, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \u201cRecommendation", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I advised the Accounting Officer to continuously sensitise the beneficiaries to implement projects as per the LG approved commodity priorities and are offered training on book keeping. \nJohn F.S. Muwanga \nRena; \nAUDITOR GENERAL \nCop \n27\" December, 2023 \nAppendices \nAppendix 1: Performance of Local revenue \nNo Source  \nApproved budget  \nActual Collections Variance \nTax Revenues : \n1 Local Services Tax  \n160,855,000 181,521,142 -20,666,142 \n2 Land fees  \n18,862,000 26,244,200 -7,382,200 \n3 Business Licenses  \n119,886,000 100,242,900 19,643,100 \n4 Other tax revenues  \n31,465,000 49,398,502 -17,933,502 \nNon-Tax Revenues \n5 Other Property income - \n; \n| 0 \n= \n6 Dividends 5 0 2 \n7 Rent \n8 Other property income (disposal of assets)  \n= \n9 Sale of goods and services  \n10 Administrative fees and licenses  \n11 Court fines and Penalties x 12 Other fines and Penalties  \n13 Miscellaneous Revenue \nTotal Revenue \n32,376,000 15,300,000 17,076,000 = \n74,429,129 186,644,050 -112,214,921 \n298,363,000 311,846,496 -13,483,496 . \n0] \n7 \n3,925,000 3,450,000 475,000 340,611,000 349,984,695 -9,373,695 1,080,772,129 1,224,631,985 -143,859,856 \nAppendix 2 (a): Out-puts without appropriate indicators and targets Programme Budget Budget Out-put budget Activities Output Output (UGX)  \nCode \nAudit comment on Audit comment on Management indicators targets Response \n01-Agro- 10008 Capacity 1,242,196,965 Procure, Install and operationalize 50 Fully Quantified Indicated Industrialization Strengthenin  \nmicro scale irrigation systems for the  \ng successful farmers  \n3 workshops /seminars for Fully Quantified  \nNot  \nindicated \ndistrict technical staff LLG and  \n,  \nolitical leaders  \n16 Village meetings/seminars No measure of machinery Indicated village/parish stakeholders and equipment required  \n4 spot radio message developed and Fully Quantified  \nIndicated  \nrun  \n3 events held for knowledge/ Fully Quantified  \nIndicated  \nexperience sharing  \nFacilitating advertisement, Number of Adverts not Number of trainings \n\\|", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, [{"headings_0": {"content": "following;", "page": 36, "level": 1}}], [{"headings_0": {"content": "Rena;", "page": 37, "level": 1}}], [{"headings_0": {"content": "Rena;", "page": 37, "level": 1}}], [{"headings_0": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}]], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "communication to farmers and bidders indicated  \nnot stated \\| 3 technical supervision and Fully Quantified Indicated \\|  \nbackstopping during equipment  \ninstallation  \n4 operation and maintenance of Fully Quantified  \nIndicated  \nirrigation demonstration sites, regualr  \nmonitoring and supervision of demo  \nfunctionali  \n6 Pre-bid, Evaluation and post bid Fully Quantified  \nIndicated  \nmeetings with both farmers and  \nbidders  \n1,300 Litres of fuel for Monitoring and Fully Quantified  \nIndicated  \nsupervision  \n16 Meetings and seminars with farmers Fully Quantified  \nIndicated  \n1 Meeting and seminar with farmers Fully Quantified  \nIndicated  \nand financial institutions  \n4 Farmer to farmer exchange visits Fully Quantified  \nIndicated  \n1 Field day Demonstration with Fully Quantified  \nIndicated  \nirrigation equipment suppliers  \n4 Field days with Farmers at the Fully Quantified  \nIndicated  \nIrrigation demonstration site  \nProcuring 3,500 litres fuel for Fully Quantified  \nIndicated  \nAwareness rising of farmers and  \nmonitoring activities  \nFacilitating LG and LLG staff to carry Number of staff to be Not indicated in the  \nout 100 farm visits of eligible farmers facilitated not indicated  \nworkplan  \nto confirm registration, field based  \nverification, technical assessment,  \nsocial and environmental safeguard  \nscreening  \n2 contract staff recruited and deployed Fully Quantified  \nIndicated  \nProcuring 1,400 litres of fuel for farm Fully Quantified  \nIndicated  \nvisits including water resource  \nassessment and environmental social  \nsafe guard screening  \nfield vehicle repairs, regular service Number of vehicles to be Indicated", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}], "page": 39, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "minor mechanical parts replacement  \nmaintained not indicated  \nDelivery of 3 quarterly, Progress and Fully Quantified  \ndicated  \nConsultatative reports/ inquiries to  \nMAAIF  \nProcuring machinery and equipment for Number of equipment and Not indicated in the setting up of an institutitional irrigation machinery not indicated  \nworkplan  \ndemonstration site  \nsignposts for identifying the installed Number of sign posts to be Not indicated in the irrigation sites  \ninstalled not indicated workplan Operationalizing and Conducting Number of field schools not  \nfarmer field schools at 16 LLGs  \nindicated  \nTOTs ( training of Staff to conduct FFS) Number of staff to be  \nat 16 LLGS  \ntrained not indicated  \nProcuring 3,500 litres fuel for farmer Fully Quantified  \nfield schools including water resource  \nassessment and environmental social  \nsafe guard screening \n01-Agro- 10017 Machinery 75,042,477 Allowances for (PDC) meetings No measurement of Number of PDC Industrialization acquisition  \nand  \nmaintenance Allowances for Monitoring and  \nEvaluation by PDC members \nperformance indicated in members not specified work plan in work plan  \nNumber of materials not stated  \nStationery Not indicated Refreshments Not indicated", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, [{"headings_0": {"content": "0]", "page": 38, "level": 2}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}]], "page": 40, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e The toilet at Nyakanyinya Primary school had  \na broken bowl and O-ring seal of the toilet  \nI advised the Accounting Officer water tank thus couldn\u2019t hold water for to follow up on the repair of the flashing  \ntoilet it is to continue serving in the foreseeable future : e Borehole is functional with appropriate  \nquantity of water.  \nI advised the Accounting to engage the family and have the However, management informed me of the issue resolved so that the wrangles where the family member of the community can use the facility person that gave consent of land for without any inconvenience. construction of the borehole in the previous  \nyears is limiting people from using of this I advised the Accounting Officer borehole for personal reasons. \nto follow up on the This restricts the community from using this nonfunctional borehole.  \nfacility. \ne The borehole at Nyamambo, Kebisoni was not functional \nAppendix 4: Utilization of wage warrants", "metadata": {"headings": [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}]], "page": 43, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Name Approved Budget (UGX) \\_>UP Supplementary \u201antary (UGX) Revised BUG Budget (UGX Warrants (UGX  \nPayments (UGX) Unspent Balance (UGX \\| Administration 1,335,836,734 64,544,880 1,400,381,614 1,400,381,614 1,099,298,933 jance (UGA Finance 284,762,785 = 284,762,785 284,762,785 274,804,143 9,958,642 Statutory Bodies 256,513,069 - 256,513,069 256,513,069 254,619,229 1,893,840 Production 1,482,589,688 282,600,000 1,765,189,688 1,765,189,688 1,606,796,917 158,392,771 Health 7,518,420,955 588,000,000 8,106,420,955 8,106,420,955 7,258,189,141 848,231,814 Education 16,778,251,938 5,043,502,733 21,821,754,671 21,821,754,671 21,323,428,925 498,325,746 Roads 342,036,072 - 342,036,072 342,036,072 336,401,094 5,634,978 Water 38,565,924 = 38,565,924 38,565,924 33,839,067 4,726,857 Natural Resources 286,928,148 200,706,733 487,634,881 487,634,881 458,591,212 29,043,669 Community Based Services 199,878,320 5 199,878,320 199,878,320 199,114,502 763,818 Planning 68,983,576 38,125,304 107,108,880 107,108,878 70,785,180 36,323,698 Internal Audit 86,326,886 m 86,326,886 \\_86,326,886 74,529,450 11,797,436 Trade and Industry 55,024,416 - 55,024,416 55,024,416 36,147,676 18,876,740 28,734,118,511 6,217,479,650 34,951,598,161 34,951,598,159 33,026,545,469 1,925,052,690 \nAppendix 5 (a): Fairness in the distribution of Projects-Water Development Grant \nSN Sub County Water coverage rate (B) C=(A- Amount allocated to the Sub Yage of amount allocated to the Sub County out of the total district \\| A B) County grant  \n\\|  \nJ Nyarushanje 9% -2% 5,000,217 1%  \n2 Nyakishenyi 9% \\| -2% 5,000,000 1%  \n3 Bwambara 10% \\| -1% 355,547,500 93% \n4 Buhunga 10% | | -1% \n0%  \n5 Kebisoni 10% \\| -1% 11,095,000 3%  \n\u2014 [6 Bugangari 11% \\| 11% 0%  \n0%  \n7 Buyanja 12% 1% 0%  \n8 Ruhinda 13% 2% 0%  \n9 Nyakagyeme 14% 3% 5,547,500 1%  \nTotal \\| 382,190,217 100% \nAppendix 5(b): Existing Water Facilities \n\\| Sub- \\| Protected Springs \\| Deep Bore Holes  \n\\| Shallow Wells  \nRain Water Tanks \\| Total \nr County \nFunctional Non- Total Functional Non- Total Functional Non- Total Functional Non- Total Total Total Non- Total Functional Functional Functional Functional Functional : Functional Water ' \nSources Buyanja 103 13 116 35 18 52 8 3 11 13 [5 18 159 39 197 \n_|", "metadata": {"headings": [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}], [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}], [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}], [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}], [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}], [{"headings_0": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}]], "page": 44, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kebisoni 90 23 113 11 5 16 9 4 18 8 128 168 \\| 13 26 40 Nyakishenyi\\_\\| 121 14 135 1 0 1 4 2 6 7 4 11 133 20 153 Nyarushanje 75 12 87 5 15 20 5 6 11 24 10 34 109 43 152 \\| Bugangari 106 20 126 4 2 6 10 5  \n15 22 16 38 142 43 185 Buhunga 133 9 142 2 1 3 3 2 5 \\_\\|9 9 18 147 21 168 Bwambara 54 21 75 0 0 0 7 4 11 55 18 73 116 43 159 Nyakagyeme 153 21 174 4 2 6 9 4 13 28 8 36 194 35 229 Ruhinda 133 35 168 0 1 1 5 3 8 30 11 41 168 50 218 Total 968 168 1136 62 44 105 60 33 93 206 89 295 1296 334 1629 \nAppendix 6: Irreqularities in projects Under Education development Grant \nSs Reference No. Subject of Procurement N \n1 RUKU 550/WRKS /2022-2023/00018 Construction of School facilities at Nyamihuku p/s in Bwambara S/C \n2 RUKU 924/WRKS/2022/2023/00037 Construction of a 2 Class room block at Bugarama P/S \nProvider Date of Contract sum award  \n. \nITRACK SERVICES LTD 22/11/2022 : 70,246,580 : \nKyatoko Technical Services Itd 09/05/2023 \n\\| 39,221,060 \n3  \nRUKU 550/SUPLS /2022-2023/00021 \n\\\\ 4 RUKU 924/WRKS/2022-2023/00012 5 RUKU 924/WRKS/2022/2023/00028 \nConstruction of a lined 5 stance VIP latrine with a changing room for Girls at RUGUNIKA INVESTMENTS LTD 22/11/2022  \nKabingo P/S in Kebisoni T-C  \n31,556,534 \n\\| Construction of a lined 5 stance VIP latrine with a changing room for Girls at NK GENERAL DEALERS  \n22/11/2022  \nNyarushanje Upper P/S in Nyarushanje S/C  \n31,625,180 \nConstruction of a 2 Class Room Block at Bugarama P/S in Nyakishenyi S/C.  \nKyatoko Technical and supply 10/03/2023  \nservices Itd 28,537,120 \n= 201,186,474 | \nAppendix 7(a): SACCOs funded \nSN. Name Of SACCO", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}]], "page": 45, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 100,000,000 117,389,088 17,389,088 Received the extra amount in FY 2021/2022 13 Katonya - Nyakishenyi PDM SACCO  \n100,000,000 117,389,088 17,389,088", "metadata": {"headings": [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10 \nReceived the extra amount in FY 2021/2022 \n14 Nyarugando - Nyakishenyi PDM SACCO 100,000,000 117,389,088 15 Bunono - Nyarushanje PDM SACCO  \n16 Ihunga- Nyarushanje PDM SACCO  \n17 Ndago- Nyarushanje PDM SACCO  \n18 Central - Bikurungu T/C PDM SACCO  \n19 Eastern - Bikurungu T/C PDM SACCO  \n20 Burama - Bugangari PDM SACCO  \n21 Kakindo - Bugangari PDM SACCO  \n22 Kazindiro - Bugangari PDM SACCO  \n23 Nyabiteete - Bugangari PDM SACCO  \n24 Buhunga - Buhunga S/C PDM SACCO  \n25 Bwanda - Buhunga PDM SACCO  \n26 Kihanga - Buhunga PDM SACCO  \n27 Kyaruyenje - Buhunga PDM SACCO  \n8 \n9 Kikongi - Bwambara PDM SACCO  \n0 Rwenshama - Bwambara PDM SACCO 1 Kahoko - Nyakagyeme PDM SACCO 2 Kitimba - Nyakagyeme PDM SACCO \n100,000000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088  \n100,000,000 117,389,088 17,389,088 3 3 3 Rushasha - Nyakagyeme PDM SACCO 100,000,000 117,389,088  \n3 4  \n35 \n36 Bigaga - Rwerere T/C PDM SACCO 37 Kagugu - Rwerere T/C PDM SACCO 38 Rusoroza - Rwerere T/C PDM SACCO \n100,000,000 117,389,088 \n100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 3,800,000,000 4,460,785,344 660,785,344", "metadata": {"headings": [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}]], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. onal? ed? nal? ute nal? 0) nal? 0) nal? ed? (operation (operation (opera (yes (operati d? (operati (operati (operati (yes al or Not  \nal or Not tional /No) onal or (ye onal or onal or onal or /No) operationa  \noperationa or Not Not s/N Not Not Not I) I) operati operatio 0) operatio operatio operatio  \nonal) nal) nal) nal) nal)", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}], "page": 50, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Fishing, Coffee Farming, PDM SACCO Poultry, Piggery  \nNYABITEETE NYABITEETE- Banana Growers,Goat rearing, BUYANJA PDM Poultry,Passion Fruit  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "flagship enterprises of PDM many of many of many of projects are enterpris the the the consistent implementi es enterpris farming farming with the ng flagship  \nes are enterpris enterpris priority projects  \nfarming es are es are commoditi  \nenterpris from the NOT  \nes \nes priority from the selected commodi priority by the LG?  \nty list commodi list \n13 \n20 \n11 \nNYAKABUNG NYAKABUNGO Banana Growers,Coffee, Goat No 0 -BUYANJA rearing, Piggery  \nPDM SACCO \nNYAKAINA NYAKAINA- Banana No 12 12 BUYANJA\\_PDM Growers,Coffee,Piggery, \n19 \nSACCO Poultry \\|  \n7 RUBANGA RUBANGA- Banana Growers,Coffee,Goat No 13 13 13 8 5 BUYANJA PDM \\| rearing, Piggery, Poultry  \nSACCO \n8 RWAKIRUNG RWAKIRUNGU Banana Growers,Coffee, No 13 13 13 5 8 . URA RA-BUYANJA Piggery, Poultry  \nPDM SACCO \n9 KATOJO KATOJO - Piggery, Poultry Yes 10 10 10 10 0 WARD BUYANJA T/C  \nPDM SACCO = 1 KYAMAKANDA KYAMAKANDA Banana Growers,Piggery, No 12 12 12 4 8", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}]], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. WARD -BUYANJA T/C I Poultry  \nPDM SACCO \\|\\_\\_ 11 NYAKAINA NYAKAINA - Banana Growers,Piggery, No 10 10 10 2 8 WARD BUYANJA T/C Poultry  \nPDM SACCO \\{ 12 KARUHEMBE KARUHEMBE - Coffee, Pigger, Banana No 10 10 10 9 1 KEBISONI  \nGrowers", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], "page": 57, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDM SACCO 13 13 KIIGIRO KIIGIRO- Piggery, Cattle Keepers, No 5 5 5 2 KEBISONI Banana Growers \nPDM SACCO \n14 MABANGA MABANGA- Piggery,Coffee, Banana No 10 10 10 8 2 KEBISONI  \nGrowers \nPDM SACCO \n15 NYEIBINGO NYEIBINGO- Piggery,Coffee, Banana 14 14 14 8 6 KEBISONI  \nGrowers \nPDM SACCO \n16 GARUBUNDA GARUBUNDA - Piggery,Coffee No 9 9 9 4 5 \\\\  \nKEBISONI \nPDM SACCO \n17 CENTRAL CENTRAL \u2014 Piggery,Coffee, Tomatoes,  \n5 6 WARD  \nKEBISONI T/C Poultry,Banana Growers  \nPDM SACCO \n18 EASTERN EASTERN - Coffee, Piggery, Beans, Poultry  \n4 9 WARD KEBISONI T/C  \nPDM SACCO \n19 NORTHERN NORTHERN Pultry, Piggery,Banana  \n5 4 WARD KEBISONI T/C  \nPDM SACCO \n20", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}]], "page": 57, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "KASHAYO KASHAYO - Bananas, Coffee,Goat, No 10 10 10 8 BUGANGARI Cattle,Poultry  \nPDM SACCO  \nKAZINDIRO KAZINDIRO - Bananas, Coffee,Goat,Piggery No 15 15 15 12: BUGANGARI  \nPDM SACCO  \n47 KYABUREERE KYABUREERE - Bananas, Coffee,Goat,Piggery, No 13 13 13 11 BUGANGARI Bee keeping  \nPDM SACCO  \n48 NYABITEETE NYABITEETE - Coffee,Goat, Bee No 24 24 24 17 BUGANGARI keeping,Onions,Piggery  \nPDM SACCO  \n49 BUHUNGA BUHUNGA - Coffee, No 25 25 25 18 BUHUNGA S/C Bananas,Piggery,Poultry  \nPDM SACCO  \n50 BWANDA BWANDA - Coffee, No 14 14 14 6 BUHUNGA Bananas, Piggery,Poultry  \nPDM SACCO  \n51 KABINGO KABINGO - Coffee, No 23 23 23 14 BUHUNGA Bananas, Piggery,Poultry  \nPDM SACCO  \n52 KIBIRIZI KIBIRIZI - Coffee, No 13 13 13 11 BUHUNGA Bananas, Piggery,Poultry  \nPDM SACCO  \n53 KIHANGA KIHANGA - Coffee, Bananas,Piggery No 11 11 11 10 BUHUNGA  \nPDM SACCO \nwo A \nKYARUYENJE KYARUYENJE - Coffee, Bananas Goats,Piggery No 24 24 24 20 BUHUNGA  \nPDM SACCO  \nwn on BWAMBARA BWAMBARA - Coffee, Bananas,Cattle No 17 17 13 BWAMBARA \u201aGoats,Piggery,Rice,Poultry  \nPDM SACCO  \nuo oO KIKARARA KIKARARA - Coffee \u201aGoats,Rice, No 16 16 16 BWAMBARA G.Nuts,Rice,Onions  \nPDM SACCO  \non N KIKONGI KIKONGI - Coffee ,Goats,Rice,Piggery No 27 27 27 BWAMBARA  \nPDM SACCO \n23 \n58 NYABUBARE NYABUBARE - Coffee \u201aRice,Piggery,Bee No 25 25 25 19 6 BWAMBARA Keepers  \nPDM SACCO  \nRWENSHAMA RWENSHAMA \\_ Goats,Fishing,Coffee Jelly No 17 17 17 10 7", "metadata": {"headings": [{"headings_0": {"content": "| PDMSACCO", "page": 60, "level": 2}}, [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}], [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}], [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}], [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}]], "page": 60, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- BWAMBARA Making, Shoe PDM SACCO making,Tailoring,Savings and", "metadata": {"headings": [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}], "page": 61, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "0. WARD KEBISONI T/C James 1,000,000 PDMIS PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], "page": 64, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Tumuhimbise  \nLoan not disbursed through Keneth 1,000,000 PDMIS \n11 SOUTHERN SOUTHERN - Moses Yes May-23  \nLoan not disbursed through WARD KEBISONI T/C Bwengye 1,000,000 PDMIS PDM SACCO \nHindi Yes Jun-23  \nLoan not disbursed through Abdakkah 1,000,000 PDMIS Zake \nAppendix 14: Failure to obtain an insurance policy \nSN. Parish Name of SACCO Name \nName of PRF beneficiary Loan Amount \n1 KATOJO KATOJO -BUYANJA T/C Atuhaire Peace 1,000,000 WARD PDM SACCO \nTwesigye Marriasel 1,000,000 \n2 KYAMAKAN KYAMAKANDA \u2014 Kyogyendo Sandurah 1,000,000 DA WARD BUYANJA T/C PDM  \nSACCO \nKyampire Enid 1,000,000 \nNYAKAINA NYAKAINA -BUYANJA Costance Tibenderena 1,000,000 WARD \nT/C PDM SACCO \n27 \nIf the loan is for a farming Audit Remarks operation, did the borrower obtain  \nan agriculture insurance policy  \nunder the Uganda Agriculture  \nInsurance Scheme (UAIS)? \nNo agricultural insurance policy \n\\} : \nZitta faiadah 1,000,000 \n4 GARUBUND GARUBUNDA - Kabegambire James 1,000,000 A  \nKEBISONI PDM SACCO \n5 KARUHEMB KARUHEMBE - Juliet Nduhukire 1,000,000 E  \nKEBISONI PDM SACCO \nTukwasibwe Alex 1,000,000 \\| 6 KIIGIRO KIIGIRO- KEBISONI Penina Namugga 1,000,000  \nPDM SACCO \nKatushabe Betis 1,000,000 \\| 7 MABANGA MABANGA- KEBISONI Mackline Muheebwa 1,000,000  \nPDM SACCO \nNasari Gaudi 1,000,000 \\| 8 NYEIBINGO NYEIBINGO- KEBISONI Byamukama Denis 1,000,000  \nPDM SACCO \nAlex Tumuhimbise 1,000,000 \n[9 CENTRAL CENTRAL \u2014 KEBISONI Tiguhanga Deo  \n1,000,000 WARD T/C PDM SACCO \nMuhwezi Katungi Edward 1,000,000 \n10 NORTHERN NORTHERN KEBISONI Kahinda James  \n1,000,000 WARD T/C PDM SACCO \nTumuhimbise Keneth 1,000,000 \n14 SOUTHERN SOUTHERN - KEBISONI Moses Bwengye  \n1,000,000 WARD T/C PDM SACCO \nHindi Abdakkah Zake  \n1,000,000 \n28 \n\\| \\| 21,000,000 L\\_ \nAppendix 15: Physical Inspection of Household Project Implementation \nSN Parish Name Name of Name of Loan Loan Loan Project Status of the project  \nRemarks SACCO PRF Amount Amount Amount as funded  \nbeneficiary as per per  \nSACCO  \nhousehold  \nrecords evidence \n", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}]], "page": 64, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATOJO WARD KATOJO - Atuhaire", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "provided \nBeneficiary deals.in BUYANJA T/C Peace 1,000,000 1,000,000 1,000,000  \nPoultry contrary to PDM SACCO  \nthe LG approved enterprises .Purchased 70 chics \nTwesigye Piggery Beneficiary deals \\| Marriasel 1,000,000 1,000,000 1,000,000  \nPoultry contrary to the LG approved enterprises", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}]], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 3 Pigs and built a sty", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "29 \nKYAMAKANDA KYAMAKANDA Kyogyendo  \nWARD -BUYANJA T/C Sandurah 1,000,000 1,000,000 1,000,000 PDM SACCO \nPoultry  \nBeneficiary deals in Poultry contrary to the LG approved enterprises", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}]], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 300", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], "page": 67, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "chics  \n6 \nKyampire Piggery Beneficiary deals iin Enid 1,000,000 1,000,000 1,000,000  \nPoultry contrary to the LG approv\u00e9d enterprises .Purchased 3 Pigs \nKARUHEMBE KARUHEMBE - Juliet  \nCoffee Funded project KEBISONI PDM Nduhukire 1,000,000 1,000,000 1,000,000 Grower  \nmeets LG approved SACCO  \nenterprises. Purchased 2 goats for  \n300,000 (diverted),planted coffee, bought manure for coffee, banana plantation for  \n200,000 (diverted) \n30 \nKIIGIRO KIIGIRO- Penina  \nKEBISONI PDM Namugga 1,000,000 1,000,000 1,000,000 SACCO \nPiggery  \nBeneficiary deals in Poultry contrary to the LG approved enterprises .Purchased  \n6 Piglets and built a a sty \nKatushabe Piggery Beneficiary deals: in Betis 1,000,000 1,000,000 1,000,000  \nPoultry contrary \u2018to the LG approved enterprises :", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}]], "page": 67, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- I pig an", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], "page": 68, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "MABANGA MABANGA- Mackline  \nKEBISONI PDM Muheebwa 1,000,000 1,000,000 1,000,000 SACCO \n31 \n1 piglets \nPiggery  \nBeneficiary deals in Poultry contrary to the LG approved enterprises .Purchased 10 piglets, bought feed and Diverted UGX.300,000 to onion growing", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}]], "page": 68, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["During the financial year 2022/2023, the District had a budget UGX.59,561,605,925", "out of which UGX.58,682,273,913 was warranted as shown below;", "| SN Details Budget Warrants % funding", "UGX", "UGX", "1 Recurrent (Wage) 34,951,598,161 34,951,598,159", "2 Recurrent (Non-wage) 16,540,860,248 16,242,466,484", "3 Development 8,069,147,516 7,488,209,270 - 100", "Total", "75 ,042,456 33,101,587,925 - 56", "2 PDM expenditure audited", "Education grant - 351,399,418 33,452,987,343 - 57", "3", "Formerly SFG", "Microscale irrigation 1,247,157,023 34,700,144,366 - 59", "a", "projects", "E UGIFT (Infrastructure) 2,144,725,083 36,844,869,449 - 63", "Water development grant 397,005,032 37,241,874,481", "63", "(Piped water, and Rural", "6", "water and Sanitation", "grant)", "Outputs/activities under 1,344,568,756 38,586,443,237 - 66"], "page": 5}]}