{"paragraphs": [{"content": "2023. We were however not availed with minutes for extension of the project.", "metadata": {"headings": [{"headings_0": {"content": "Urlama", "page": 23, "level": 3}}], "page": 24, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \nIdentify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one", "metadata": {"headings": [{"headings_0": {"content": "(Bush).", "page": 39, "level": 8}}, [{"headings_0": {"content": "(Bush).", "page": 39, "level": 8}}]], "page": 40, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "4.1.2.3", "page": 45, "level": 1}}], "page": 45, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "0. Partially sealing of \nQuanti Quanti 5 305 0,86 1,30 9 Impleme Amabua fied fied 9 5 nted TC i \\| \\|\\|", "metadata": {"headings": [{"headings_0": {"content": "[ I", "page": 53, "level": 1}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7 Wongoa Shallow well Katrini Okavu Wongoa 345 1999 Non-functional 8 Ondukani Protected Spring Katrini Olea Ondukani 234 2020 Non-functional 9 \\| Itia Shallow well Katrini Olea Itia 114 2019 Non-functional 10 \\| Omvuko Shallow well Katrini Olua Omvuko 245 1998 Non-functional 4 11 Wandi tc Protected Spring \\| Katrini Onzoro Wandi tc 12 2006 Non-functional 12 Abindi ps Rain water Tank Bileafe Abindi Abindi 203 2016 Non-functional 13 Anikuru Rain water Tank Bileafe Abindi Anikuru 112 2021 Non-functional 14 Okalaka Com. Borehole Bileafe Abindi Okalaka 312 2020 Non-functional 15 Tuku ps Rain water Tank Bileafe Adripi\\_ Tuku 112 2019 Non-functional 16 Ajiraku ps Rain water Tank \\| Bileafe \\| Ajiraku Ajiraku ad 134 \n\\| 17 Aria ps Rain water Tank \\| Bileafe Ajiraku Aria 167 2016 \n2009 Non-functional", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 59, "level": 1}}, [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}]], "page": 59, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Non-functional \n18 Area shallow well Bileafe Nicu Aripezu 187 1994 Non-functional 19 Ocodri shallow well Bileafe Nicu Ocodri 165 2010 Non-functional 20 \\| Aripele Rain water Tank Aiivu Erea Aripele 241 2001 Non-functional 21 Ayuria Gravity Flow Scheme Aiivu Erea Ayuria 215 \\| 2003 Non-functional 22 Kumuyo Gravity Flow Scheme Aiivu Erea Kumuyo 312 1998 Non-functional 23 Andia Gravity Flow Scheme Aiivu Erea Andia 168 1988 Non-functional 2 Olayi Gravity Flow Scheme Aiivu Erea Olayi 123 1988 Non-functional 25 Milo Rain water Tank Aiivu Onzoro Milo 3 12 \\| 2016 Non-functional \\| 26 Akua public stand post Leju Aripia Akua 232 1994 Non-functional 27 Ondujani rain water tank Leju Aripia Ondujani 245 1988 Non-functional 28 Duku Com. Borehole \\| Omugo Angazi Duku 342 2019 Non-functional 29 Barifa Com. Borehole Omugo Anyufira Barifa 245 2005 Non-functional 30 Oboji protected spring\\_ Omugo Anyufira Oboji J 235 1994 Non-functional 31 Yiba protected spring Omugo \\_ Anyufira Yiba 232 2019 Non-functional 32 Buruna Com. Borehole Omugo Bura Buruna 245 2005 Non-functional \\| \n55 \n33 Lulurua Com. Borehole \\| Omugo Bura Lulurua 132 1999 Non-functional 34 Inia protected sprin \nDuku Inia 232 1998 Non-functional 35 Duku 349 1998 Non-functional 36 Oya protected spring \n37 OBIYU Com. Borehole Ndapi", "metadata": {"headings": [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}, [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}], [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}], [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}]], "page": 59, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "232 2003 Non-functional 1998 Non-functional 38 OTAKIA Com. Borehole Omugo Ndapi OTAKIA 232 1998 Non-functional 39 OTAKIA Com. Borehole \\| Omugo Ndapi OTAKIA 145 2005 Non-functional 40 DRIKOA protected spring Omugo Obi DRIKOA 349 1998 Non-functional 41 EMVEA Com. Borehole Omugo Obi EMVEA 145 1999 Non-functional 42 KUBALA piped water system Omugo Obi KUBALA 342 2020 Non-functional 43 MASIO Com. Borehole Omugo Obi MASIO 342 1998 Non-functional ARIABO Com. Borehole Omugo Owayi ARIABO 232 2003 Non-functional 45 KOMENDAKU piped water Omugo Owayi KOMENDAKU 145 2003 Non-functional system \nOLEVU Com. Borehole \\| Omugo Owayi OLEVU 223 1998 \n47 ELEPI protected spring Omugo Yidu ELEPI 232 2005 Non-functional TONDOLO Com. Borehole Omugo Yidu TONDOLO 342 1998 Non-functional ZUA protected spring Omugo Yidu ZUA \\| 153 2003 Non-functional AYIVU Com. Borehole Odupi Azapi AYIVU 145 2007 Non-functional \\| 51 NYARANGA A Com. Borehole Odupi Azapi NYARANGA A\\_\\| 223 1994 Non-functional \\| 52 WAPI Com. Borehole Odupi Azapi WAPI 153 2003 Non-functional 53 AMIA Com. Borehole Odupi Imvepi AMIA 145 2007 Non-functional 54 ARIAZE Com. Borehole Odupi Imvepi ARIAZE 223 1994 Non-functional 55 ARIWA Com. Borehole Odupi Imvepi ARIWA 145 2006 Non-functional 56 NARUGA Com. Borehole Odupi Imvepi NARUGA 232 1999 Non-functional 57 ODUBU Com. Borehole Odupi Imvepi ODUBU 232 2007 Non-functional 58 SIMBILI Com. Borehole \\| Odupi Imvepi SIMBILI 342 2003 Non-functional 59 YELULU Com. Borehole \nAWA-HILL Com. Borehole \n\\| AWA-HILL Com. Borehole \nImvepi YELULU 232 2020 Non-functional Lugbari AWA-HILL 145 2007 Non-functional Lugbari AWA-HILL 145 2009 Non-functional UPPER-OJIA Com. Borehole Lugbari UPPER-OJIA 223 2021 Non-functional 63 YINGA Com. Borehole \nLugbari YINGA 145 1988 Non-functional 64 YINGA Com. Borehole Lugbari YINGA 145 \nNon-functional \n65 YINGA Com. Borehole \\| Odupi Lugbari YINGA 232 \nNon-functional AJIVU Com. Borehole \\| Odupi Okavu \\| AJIVU 232 2016 Non-functional \n56", "metadata": {"headings": [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}, [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}], [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}], [{"headings_0": {"content": "Non-functional", "page": 60, "level": 1}}], [{"headings_0": {"content": "Non-functional", "page": 60, "level": 1}}], [{"headings_0": {"content": "Non-functional", "page": 60, "level": 1}}]], "page": 60, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "67 \\| IRIKO protected spring Odupi Okavu \\| IRIKO 232 2020 Non-functional 68 \\| IRIKO rain water tank Odupi Okavu IRIKO 145 1988 Non-functional 69 ELEFE Com. Borehole Odupi Ombokoro ELEFE 145 2010 Non-functional 70 AYIVU Com. Borehole \\| Odupi \\| Orivu AYIVU 223 2007 Non-functional \n\\| 71 EDIOFE Com. Borehole \\| Odupi Orivu EDIOFE 342 1998 Non-functional \n\\| 72 OLEA Com. Borehole Odupi Orivu OLEA 153 2016 Non-functional 73 ORUBE Com. Borehole Odupi Orivu [ORUBE \\|223 1999 Non-functional 74 ANDIKU Com. Borehole Odupi Otumbari ANDIKU 223 2007 Non-functional 75 \\| JOYIA Com. Borehole Odupi Otumbari JOYIA 342 1998 Non-functional 76 KIRIDO Com. Borehole \\| Odupi \\| Otumbari KIRIDO 223 2006 Non-functional 77 NYARANGA Com. Borehole \\| Odupi \\| Otumbari NYARANGA 153 1999 \nNon-functional \n\\| 78 OROJI Com. Borehole Odupi Otumbari OROJI 223 2010 Non-functional \\| 79 OROJI piped water system Odupi Otumbari OROJI 232 1999 Non-functional = CINA Com. Borehole Uriama Akinio CINA 153 2009 Non-functional 8 CINA Com. Borehole Uriama Akinio CINA 145 1994 Non-functional 82 \\| ODOA Com. Borehole Uriama \\| Ejoni\\_ ODOA 153 2003 Non-functional \n\\| 83 ARIWARA Com. Borehole Uriama \u201aEen ARIWARA 145 2009 Non-functional \n\\| 84 OCEA Com. Borehole \\| Uriama Ejoni OCEA 232 1998 Non-functional \n[ 85 OCEA Com. Borehole \\| Uriama Ejoni OCEA 153 2019 Non-functional = \\| 86 ODOBU Com. Borehole \\| Uriama Ejoni ODOBU 223 2016 Non-functional 87 \\| AMGBU Com. Borehole Uriama Maraju AMGBU 145 2009 Non-functional 88 \\| ODRAVU Com. Borehole Uriama Maraju ODRAVU 232 2020 Non-functional 89 \\| YORO Com. Borehole Uriama Maraju YORO 223 2022 Non-functional 90 AWANIA Com. Borehole Uriama Otumbari AWANIA 153 1994 Non-functional 91 ENGAA Com. Borehole Uriama Otumbari ENGAA 145 1999 Non-functional \\| 92 ORIAMA Com. Borehole Uriama \\| Otumbari ORIAMA 1 232 1988 \nNon-functional \n\\| 93 OTUMBARI Com. Borehole \\| Uriama \\| Otumbari OTUMBARI 153 2006 \nNon-functional \n5/ \nAppendix 7 Delayed Release of Funds to PDM SACCOs. \nSN \\| SACCO NAME \\| DISBURSEMENT DATES \n\\| \\| \n\\| 1% July 22 \n22\"4 Feb 23 20-26% April 23 27\" June to 3 July 23 \\| OMBOKORO-ODUPI PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 IMVEPI-ODUPI PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 AZAPI-ODUPI PDM SACCO (17/5/23) 7,974,273 \\| \n25,000,000 75,000,000 ORIVU-ODUPI PDM SACCO \n7,974,273 | 25,000,000 | 25,000,000 50,000,000 \nLUGBARI-ODUPI PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 60, "level": 1}}, [{"headings_0": {"content": "5/", "page": 61, "level": 1}}], [{"headings_0": {"content": "5/", "page": 61, "level": 1}}], [{"headings_0": {"content": "7,974,273 | 25,000,000 | 25,000,000 50,000,000", "page": 62, "level": 1}}], [{"headings_0": {"content": "7,974,273 | 25,000,000 | 25,000,000 50,000,000", "page": 62, "level": 1}}]], "page": 61, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- TT", "metadata": {"headings": [{"headings_0": {"content": "L9", "page": 71, "level": 1}}], "page": 71, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "voao ONTAVIU es ISIGNOVANVW JOLOLOTZO098WD GIAVG VWWOLO NAIIV-IVNO a dnoud \nSIWd 24\\} convo SuaWav Id OD0VS yBnoiy\\} paypeajas on \n7 VWIVMV SNIdI3aN SId HLNOA VIEWS 4zavoorzoors.n \\| ANVC NYNAVDO NAIIV-IVNO 6EZ SIWGd Ou) ANOAI SAIWAVJ ODDS yBnoiy) payejas jon T 000\u201800S \nvoao SNI4IIN DId IId O0ZONAOTIV AYTY6OTZOOP94O VITVd NAIQV NAIIV-IVNO 8\u20acZ ANOWS SUH \\| \nSInad al AXLINOd oD0vS yBbnoiy) payejas jon 000'009 \nvavww\u0131va INIAVaA d3IHS TAVWIIOLO FIWSZOTZZ002 NWVE NAIZNO NAIIV-IVNO ZEZ SInad a ANOUI SAIWAVI ODDS yBnoyJ papajas ION 000\u2018009 \nVAVWYAVN Mm DNIUVIA d3AHSs AYLINOd YWWNITA TSHPEOTZOObZ4D NISSVA VWNLVS NAIIV-IVNO 9\u20acZ ANOAI SUIWAVI \nyBnowy SIWCd eu) 00'002 AXLINOd ODDS peypajes ON \nvavwwWiva DNIUVIS d3IHS IAVW3I0LO AVLO80TZO0Z6WD TVW VWOLV NAIIV-IVNO SEZ dNOUD SYaWAVS \nSIWdd eu) AYXLINOd WINaNaVIN ODDS yBno1y\\} payejas JON 000\u201800S \nvoao SNIAVa8 d33Hs MIOIO-OTIV TIASOTESOF9II NAF1O NALV-IVNO \\#EZ ANOAI SAIWAVJ \nana paypa\\|es ON 000009 ocmyav VAVSSVD HLNOA Orta", "metadata": {"headings": [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}]], "page": 77, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SInad au) \\| NOLLONAOAd AS.LINOd \nOD0VS \n101 NYOLO NAIIV-IVNO \u20ac\u20acZ \\| unos dNOUD SUSWUVS \nSIWCd au) DINGEEN Ad\u0131L\u0131NOd ODDS y6noiyy payajas JON 000\u2018000'T T omluav NaMIIH9 ocmuav \nVIAODS 3IV\u00e4d NAIIV-IVNO ZEZ AdNOAI SUIWAVI \nSIWd eu\\} AMLINOd oD0vS yBnoy) papejas 3ON 000\u2018008 \nNANnLIUVa ONIUVIU d33HS NAVMOTIV VvAIAFOTZOOBSND SFTAVHI OAIgV NAIIV-IVNO TEZ SIWCd eu\\} \ndNOUD SYAWUVS V4INNVH OD9VS yBnoiy\\} payajas 3ON 000\u2018008 \nVOCO \\{ INIUYIU d33HS Sid AATIVA VAL DEMAGOTZOO6B:D \\| NAONIAV NAILV-IVNO O\u20acZ SIWd 28u\\} \nANOAI SAIWAVI VOILLV OD0VvS yBnosy\\} payajes ON 000'00S \nINJAWIS SNId33M IId DId AMd INJAWIS ANIAZOTZZ0E94I NALLVZI NALIV-IVNO 627 SInad au\\} \nNOLLDNAOAd dNOYS SAIMONI \nATIOW ODDS yBnoyy papsjes JON 000\u201900S IN3AWIS SNvaa 28 VIAWIVZN MADIPOTZOOSE.D \\| NAONOIO NAIIV-IVNO 82Z SIWdd ou) \nANOAI SAIWAVI oavzVi ODDS yBnoiy) paype\\|as JON 000\u2018009 \nvodo ONTYvay daaHs 91d ID0NV HHIAEOTZOOOSNI J1IZvaa NALIV-IVNO 222 7 \nbl \ndNOUD SYSWUVS \nSIWGd 4\\} ONIAN AaLINOd SNOIZVNOLV O0DvS u\u00dfnoy\\} pspejss ON 000'009 nAnLIaVa 39NAOUd OZVWVIUNG ACAVOTZOO/EWD VWVZ3 NAIIV-IVNO SSZ ANOYS SA3WAV- \nSIWGd 24) ONIZVYD NaNSYN oD0vs yBnoiy pepe\\|es 30N 000\u2018009 \nvnz ONTaV39 d33Hs OW3Z TATIWANLO IMPSOTZLOTSII VSIW3HN NALIV-IVNO \\#52 SIWGd Ou\\} \nNOLLNdOUd dNOYD SuaWav4 \nVOINON ODD\u00a5S yBnoiy\\} peye/8S ION 000'009 \nvnz snv3g Sld VaNVYIV ALOIPOTZ00854I NALLVaGO NALIV-IVNO \u00a352 dnowd \nSIWGd 243 SaaWaV4 DId oo0vs u\u00dfnoAyy papejss 3ON 000\u201900S \nIN3ANIS ONIdIIN OId WeLNSD INSAWIS HNGNZOTZ000649 INSU ONWAV NAIIV-IVNO 257