diff --git "a/reports/chunks/Nakaseke District Local Government Report of thr Auditor General, 2023.chunks.json" "b/reports/chunks/Nakaseke District Local Government Report of thr Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Nakaseke District Local Government Report of thr Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "ON Ge \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF NAKASEKE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "ASO) WANTED", "metadata": {"headings": [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 1, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], "page": 2, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Toble of CHEN \nii \nen \nASE Ol AC IO AY MN EL ERTAEERTEROUNETT iii \nOPINION \n1 \nssccnsaccngresnee rare 100001111 \nBASIS FOR DRIN ung 1 KEY AUDIT MATTERS .......cccceccccecssessesteessessssesessssensessecsenssscseeesatessassceassssauaeaseessesecesceasecaesesacseenesaaeaseas 1 \n1.0 Implementation of the Approved Budget..........ccccccccccccsscssesssssesessseseseesserseessecesertetessnvenees 1. 2.0 Management of the Government Salary Payroll..........ccccccccececssesscsscssesesecsetesssesesesseeeeees 8 \nErie el Oe ES 10 eee es \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 \nIHNEN \n10 \nnes ee EEE \n4.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) .................... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program. ......16 4.3 Ediecation Devreledfient GA... 20 \n44 Micro: Scale Irrigation..eu \n22 \neen un \n45 Transitional Road Rehabilitaten rat. \n23 \nnn nun \nOTHER INFORMATION 27 eu eu \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ......... \n28 \nnee: AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........uu- 28 \nOTHER EEPORTLING BESPENDTBILITTER \n29 \nune \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISL\u00c4TION \n29 \nsuusnisiaunansnsinnennenne \nImplementation of the Parish Development Model ....... ER nennen 29 4.6", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}]], "page": 2, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "ADPENIICES", "metadata": {"headings": [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "36 \nan ee ee er rer \nList of Acronyms Acronym Meaning\\_ \\| \nBOQ Bill of Quantities", "metadata": {"headings": [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}, [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}]], "page": 2, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "___| EqualizationGrant_", "metadata": {"headings": [{"headings_0": {"content": "___| EqualizationGrant_", "page": 3, "level": 3}}, {"headings_1": {"content": "ADPENIICES", "page": 2, "level": 2}}], "page": 3, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "SEs rk", "metadata": {"headings": [{"headings_0": {"content": "SEs rk", "page": 3, "level": 3}}, {"headings_1": {"content": "___| EqualizationGrant_", "page": 3, "level": 3}}], "page": 3, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "DTPC \nCouncils District Tourism Promotion Councils", "metadata": {"headings": [{"headings_0": {"content": "SEs rk", "page": 3, "level": 3}}, {"headings_1": {"content": "___| EqualizationGrant_", "page": 3, "level": 3}}, [{"headings_0": {"content": "SEs rk", "page": 3, "level": 3}}, {"headings_1": {"content": "___| EqualizationGrant_", "page": 3, "level": 3}}]], "page": 3, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "|IGoU", "metadata": {"headings": [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], "page": 3, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Onn Government of Uganda \nHCMS \nHuman Capital Management System \nHigher Local Government \nICT \nInformation and Communication Technolog \n\\|IEEBA International Ethics Standards Board for Accountants \nIntergovernmental Fiscal Transfers Reform Program \nInternational Organization of Supreme Audit Institutions \n\\_\u2014\\_\\| Integrated Personnel and Payroll system \nnternational Standards of Supreme Audit Institutions \nLGFAM \nocal Government Financial and Accounting Manual, 2007 \nLGFAR \n[ie ocal Government Financial and Accounting Manual, 2007 \ni ower Local Governments \nLR Local Revenue \nMinistry of Agriculture, Animal Industry and Fisheries \n02 Ministries, Departments and Agencies \nMinistry of Education \nMinistry of Finance, Planning and Economic Development \nMoLG \nMinistry of Local Government \nMinistry of Works and Transport \n0 National Audit Act \nENIRA National Identification & Registration Authori \nNon-Tax Revenue \nOffice of the Auditor General \nDD Program Budgeting System \nPayroll Consults Africa \n\\|IPDPcM Parish Development Model \n\\|PDMS Payroll Deduction Management System \n\\|PDU Procurement & Disposal Unit \nPEMA, Public Finance Management Act \n\\|PFMR Public Finance Management Regulations \n\\|PIAP Programme Implementation Action Plan \nProject Management Committee \nPublic Procurement & Disposal of Public Assets \nO\u00f6 Parish Revolving Fund \nPermanent Secretary / Secretary to Treasu \nSavings and Credit Cooperative Organization \n2] Schools Facilities Grants \n\\|UBA Uganda Banker's Association \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF NAKASEKE 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 Nakaseke 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 Nakaseke 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": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}, [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}]], "page": 3, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Fund \\_\\_981,439,854 35,355,350553\\| 731 Outputs/activities under budget 5,993,577,811 41,348,928,364 85.4 performance review (TDG \nTotal of the expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], "page": 5, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "41,348,928364 (CT \nOut of the total warrants of UGX. 48,394,980,714 in the financial year 2022/2023, UGX.31,449,085,943 (65 %) was spent on wage costs for which I issued a separate", "metadata": {"headings": [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}, [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}]], "page": 5, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 5}}, {"headings_1": {"content": "|IGoU", "page": 3, "level": 3}}], "page": 6, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the entity was supposed to collect Local I advised \nthe revenue to the tune of UGX. 2,027,979,490. By the end of the year UGX. Accounting Officer to 1,828,865,451 had been collected representing 90% performance as shown in follow up the issue of the table 3 below and detailed in Appendix 1. \ncompensation with UNRA and also Table 3; Performance of local revenue \nensure that assets Source Approved Actual Variance due for disposal are Collections \nvalued for the District 1 Tax Revenues 735,728,500 800,381,040 64,652,540 to earn revenue. Non-Tax 1,292,250,990 1,028,484,411 -263,766,579 \nRevenues The Accounting Total 2,027,979,490 1,828,865,451 -199,114,039 Officer should further \\| \nRevenue \nexpedite the process of setting up a tax Under collection of Local revenue denied the entity resources for implementation \ntripunal to handle tax of the following planned activities. Table 4 below refers; \ndefaulters. \nTable 4;Unimplemented activities \nActivity Purpose of the Actual un- \nperformance implemented \n(UGX) activities \nae \u201c\\| CSB's. Offices \\| Improve \\_\\_ \nMen Retooled efficiency of", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 5}}, {"headings_1": {"content": "|IGoU", "page": 3, "level": 3}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 5}}, {"headings_1": {"content": "|IGoU", "page": 3, "level": 3}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 5}}, {"headings_1": {"content": "|IGoU", "page": 3, "level": 3}}]], "page": 6, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "749,067,892 | 512,870,943", "metadata": {"headings": [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], "page": 6, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "office operations \nTransfer of LR Operationalization 205,000,000 156,177,166 to Nakaseke of health units \nhospital, 15 \nLLG and URA \nmade \n10017 Machinery Machinery 192,000,000 119,806,223 acquisition acquisition and \nand \nmaintenance \nmaintenance \nThe Accounting Officer attributed the underperformance to the following; Compensation from UNRA was not received as anticipated \ne\u00a2 \ne Delayed establishment of tribunal court to help in implementation of property tax collection from Industrial park. The tribunal has since been established \nOutbreak of the Foot and Mouth Disease in the first two quarters of the e \nyear affected farmers income streams \nRevenue from disposal of assets was not realized because the process e \nof valuation of the assets was not undertaken. \nObservation \nRecommendation \nTable 5;:Performance of GoU warrants \nAmount Activities not Purpose and impact of the not /partially unimplemented activity warranted implemented \n(UGX. Bn)", "metadata": {"headings": [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}, [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}]], "page": 6, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Payment aa", "metadata": {"headings": [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], "page": 7, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Public \nTo settle pension payment for sector pension. pensioners. \ntransfor Impact; Accumulation of mation pension arrears Public \nPayment \nTo settle Gratuity payment for sector Gratuity pensioners. \ntransfor Impact; Accumulation of mation Gratuity arrears \nThe unwarranted funds led to accumulation of pension and gratuity arrears \nThe Accounting Officer attributed the underperformance to budget cuts and explained that a schedule of pension and gratuity arrears was submitted to MoPS and MoFPED for consideration. \n1.3 Utilization of Warrants \nOut of the total warrants of UGX. 48.4Bn availed during the year, UGX. 44.9Bn I \nadvised the was utilized by the entity resulting in un-utilized warrants of UGX.3.5Bn Accounting Officer to representing utilization of 93% as shown in the Appendix 3; \nliaise with the MAAIF over", "metadata": {"headings": [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}]], "page": 7, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "delayed", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], "page": 7, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "The warrants that were not utilized were meant for the following activities that procurement process were partially or not implemented at all. Table 6 below refers; \nas well as\\_ intensify farmer sensitization Table 6; Activities affected by under-utilization of warrants \non benefits of the Programme Warrant Activities affected Reason for the underutilization of micro scale irrigation s \nnot by the under warrants \nproject . to SIERUIAGE Utilized utilization \nco-fundng by the eligible farmers. \n\\| \n\\_ \nAgro- Procurement Delayed procurement process \n\\} \nIndustrializat \nand installation due to hybrid procurement ion \nof 60 micro scale \nprocess which the district had no irrigation sites \ncontrol over. This was handled Recruitment and by MAAIF \nremuneration of \n2 staff \nMAAIF\u2019s delay in providing the Establish 6 pre-qualified list of suppliers. farmer field \nschools under Some of the eligible farmers UGIFT program \nfailed to co-fund \nCapacity gaps by supplier of irrigation equipment \nDelayed recruitment process of 2 contract staff \nDelayed availability of funds for \nObservation \nRecommendation equipment was affected \ne Capacity building of farmers was affected due to failure to establish all the \nfarmer field schools as planned \ne Delayed service delivery to the community members due to delayed \ncompletion of the construction of Kikamulo seed S.S \nThe Accounting Officer gave reasons for the under-utilization as indicated in the table above and explained that the affected activities were rolled over for implementation in the subsequent year. \nLack of appropriate performance indicators and targets in the work", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}, [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}]], "page": 7, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "plans", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], "page": 8, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states I \nadvised the that the work plan of a vote shall indicate the key performance indicators to be Accounting Officer to used to gauge the out-puts. \nengage the relevant authority over the Part A of the performance contract for Accounting Officers outlines the core PIAPS to ensure performance requirements against which their performance should be assessed flexibility in the in regard to achievement of planned results. This requires the Accounting Officer system for alignment to be assessed on the extent to which annual key performance indicators and with \nthe Local targets are achieved for key projects and/or programs. \nGovernment \nsetting.", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], "page": 8, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "I reviewed the approved work plan and sampled 24 outputs with a total of 66 activities. I noted the following; \n12 outputs with 29 activities had clear performance indicators and targets. \ne \ne 1 output with 12 activities was substantially quantified,9 of which had clear performance indicators while 3 did \n. \ne 11 outputs with 25 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 4. Table 7 below refers; \nTable 7; performance indicators and targets \nCategory No of No. of No of Expenditure % \nof outputs activitie Activities activities Amount (UGX) Quantific s in the with clear without \nation of outputs performan clear outputs ce \nperforman indicators ce \nand targets indicators and targets \nFully \n4,026,768,308 quantified \noutputs \nSubstantiall \n772,550,876 y quantified \nOutputs \nOutputs not 5,100,523,238 fully \nquantified \nTotal 9,899,842,422 100% \nObservation Recommendation = \u2014 activities worth UGX. 4.78Bn and noted that; \nAccounting Officer to; Engage the chief e Eight (8) outputs with sixteen (16) activities and expenditure worth mechanical \nUGX. 2.55Bn were fully implemented. \nengineer over the frequent breakdown \ne Five (5) outputs with twenty-five (25) activities worth UGX.2.23Bn were \nto find a\\_ lasting partially implemented. Out of the twenty-five (25) activities, four (4) solution to the activities were fully implemented while twenty one (21) activities were", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}, [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}]], "page": 8, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "problem", "metadata": {"headings": [{"headings_0": {"content": "problem", "page": 9, "level": 6}}, {"headings_1": {"content": "plans", "page": 8, "level": 6}}], "page": 9, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 9, "level": 6}}, {"headings_1": {"content": "problem", "page": 9, "level": 6}}], "page": 9, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "a) Out of 1959 (98%) employees appeared for the validation e Use the verified payroll as exercise and presented all the pre-requisite documents to a bass of updating confirm their existence and regularity of recruitment. \nmonthly payrolls to paying employee emoluments. \nb) Atotal of 41 (2%) employees on the payroll did not appear \nfor the validation and were categorised as follows; \ne The Ministry of Public i. 20 employees who did not appear for the headcount Service should make were accounted for by the Accounting Officer as being \narrangements to validate away for genuine reasons which included study leave any staff who did not abroad, staff who had no National IDs at the time of \nshow up and have been validation. \ngenuinely accounted for ii. \n21 employees were confirmed to have exited the District \nby the Accounting Officer. due to: death, dismissal, abscondment, retirement, \ntransfer of service, and those who are known to the initiate a process of Accounting Officer but failed to appear for validation deleting the names of without justification. \nthose confirmed to have exited the entity from the iii. A total of UGX.18,070,753 was paid as salary to 21 payroll. For staff on employees in question after exit and this is considered a \ntransfer of service, the financial loss to Government. \nAccounting Officer should initiate a process of c) 21 individuals whose names were not on the transfer of salary payment District\u2019s/MC\u2019s/City\u2019s payroll by June 2023, appeared for the \nto their new duty stations. validation exercise. These individuals were included on the \nvalidated payroll, upon confirmation by the Accounting Officer \nregarding their status. \nThe Accounting Officer explained that all the 21 individuals belong to the entity\u2019s payroll although they had not accessed \\| \nthe payroll by June, 2023 due to various reasons including but not limited to being reinstatement, new appointments,", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 9, "level": 6}}, {"headings_1": {"content": "problem", "page": 9, "level": 6}}, [{"headings_0": {"content": "partially implemented.", "page": 9, "level": 6}}, {"headings_1": {"content": "problem", "page": 9, "level": 6}}], [{"headings_0": {"content": "partially implemented.", "page": 9, "level": 6}}, {"headings_1": {"content": "problem", "page": 9, "level": 6}}]], "page": 12, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "delayed inclusion on payroll, Name changes among others.", "metadata": {"headings": [{"headings_0": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}, {"headings_1": {"content": "partially implemented.", "page": 9, "level": 6}}], "page": 12, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], "page": 14, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.1.2.1 Funding and Absorption \nI observed that UGX. 723,684,767 was received out of UGX. 689,557,767 budgeted leading to supplementary funds of UGX. 34,127,000 to which a supplementary warrant was obtained. I note that from the amount, UGX. 450,549,417 (62%) related to Rural Water while Sanitation Sub-Grant (traditional component) while UGX. 273,135,350 (38%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nPurpose Budgeted Released Variance UNE \\|\\| BIMOUnE iin \nsia Rural Water and Sanitation Sub-Grant 416,422,417 450,549,417 34,127,000 traditional component \nPiped Water Sub-Grant (UgIFT 273,135,350 273,135,350 \ncomponent \n[Total 689,552,767 723,684,767 34,127,000 \nI further noted that all the funds received were spent for the implementation of planned activities. \n4.1.2.2 Special Consideration of Seed Schools and Health Centres \nSec 5.2 of the Grant Guidelines (2022/2023) requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that none of the ongoing UGFIT projects had been provided with water sources that were accessible by the local community as detailed in the table 11 below; \nWater source place Community (name) and \nAudit Conclusion and status \naccessibility to water s \nstatus \nNo water source Kikamulo sub-county. 1 borehole \n\\| ee The project was", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}]], "page": 14, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "still", "metadata": {"headings": [{"headings_0": {"content": "still", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], "page": 15, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "seed S.S \ndrilled in Mpanga, 1 borehole \nunder trenching. No rehabilitated in Matabi village \nplanned water \nand completion of kyabakazi \nsource to \nsolar powered mini water supply accompany the system (UGIFT) during the year \nproject. \nunder review. \nUpgrade of Rain waster harvesting Kalege village in semuto sub- \nThe upgrade \nAs a result, UGIFT projects had water constraints and the surrounding communities have not benefited from water sources that were supposed to accompany the", "metadata": {"headings": [{"headings_0": {"content": "still", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}, [{"headings_0": {"content": "still", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that procurement of Kikamulo Seed S.S was done at Ministry level and its construction commenced towards the end of the financial year thus it couldn't be considered for budget allocation of the Water Grant in the financial year under audit. Furthermore, the upgrade of Kalege HCIII to HCIV project already had a water supply component embedded in the contract. \nRecommendation \nI advised the Accounting Officer to prioritise provision of water to the seed schools and health centres in accordance with the guidelines. \n4.1.2.3 Timeliness of procurements \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files on seven (7) project related activities revealed the following; \na) Only 1 out of 7 (14%) of the 7 projects/activities had their procurement adverts published by 30\" June 2022, and \nb) Only 2 out of 7 (29%) of the projects had their procurement contracts awarded by 31 October 2022. \nThe table 12 below refers; \nTable 12: Timeliness of procurements", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}]], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Project Name", "metadata": {"headings": [{"headings_0": {"content": "Project Name", "page": 16, "level": 3}}, {"headings_1": {"content": "projects.", "page": 16, "level": 1}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "\u201cRehabilitation of ten (10) boreholes _", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Drilling of five deep boreholes, one production well and turn key for two deep boreholes", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Supply of borehole spare parts", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "Date of advert \nDate ofaward 04\u00b0\" August 2022 \n08\" December 2022 \n04\" August 2022 \n08\" December 2022 \n05\" January 2023 \n26!\" May 2023", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}, [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}]], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Supply and installation of 10,000 litre tank 09'\" November 2022 \n08\" December 2022 Completion of Kyabakazi mini water", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "09! November 2021 \n27 April 2022 suppl \nConstruction of Kyamutakasa solar 04\" August 2022 \n07 October 2022 powered water system \nDesign of Kyamutakasa solar powered 04!\" August 2022 \n08!\" December 2022 system \nDelayed procurement causes delayed implementation hence hampering service delivery. \n4.1.2.4 Use and sustainability of projects \na. Water quality \nSec 4.1.4 of the Grant Guidelines (2022/2023) require DLGs to test atleast 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nReview of reports submitted to MWE revealed that only 38 out of 371 (10%) of the existing water sources were tested and I noted that all 47 (100%) of the water sources were found to be suitable for human consumption. This is shown in the table 13 below; \nTable 13; Testing of water sources \nCategory Numbe Numbe \\| Percentag Percentag Percentag Percentag r of r of e e actually e e of water source required tested untested successfu source s to be (b) \nI tests. tested tested (a-b) \ng project \nef = a BER Ss \nwells \nPiped 2 20% 0% 20% water \nsystems \nNew Borehole 100% 100% 100% project \nSs \nPiped 1 1 100% 100% 100% water \nsystem \nThe Accounting Officer attributed this to inadequate funding whereby only 10% instead of 20% as required could be achieved using the available funding. \nRecommendation \nI advise the Accounting Officer to budget and lobby for adequate funding to ensure water testing in accordance with the guideline. \n4.1.2.5 Findings from Inspection of water Sources \na. Rehabilitation of existing water sources using water grant \nThe following exceptions were observed during an inspection of a sample of the water projects. \nb. \nRehabilitation of water sources \nNo. Project & Brief Nature of Photographic evidence \nAudit Observations \nee Se ER \nThe area meant for a soak p No bananas planted near soak pit", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}, [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}]], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Rehabilitation of Cement \n> No fence \nKyamuyinula spring \n> Inactive water user well. \ncommittee", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], "page": 18, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "Contract price was \nUGX.12,982,000, ul ql \\| Start date 5/6/2023, \n\\{ \nee \nf end date 20/06/23 \nt \nAr re \n!", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}, [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}]], "page": 18, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cThe", "metadata": {"headings": [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], "page": 18, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "rehabilitated \nspring NENNEN ST \\| well \nThe Accounting Officer noted the issue for better improvement. However, the water user committees have been sensitized to ensure that hygiene is priotized at water sites. \nRecommendation \nI advised the Accounting Officer should ensure that water user committees perform their duties i.e. coordinate fencing of the water sources, soak pits constructed, bananas planted on the soakaway. \nTa chambers not constructed on installed water harvesting tanks as specified in the BOQ \nThe entity undertook installation of rain water harvesting tanks with a capacity of 10,000 litres in selected schools. A review of the Bills of quantity revealed that a provision was made to construct tap chambers to protect the water source from unauthorised users. \nAn inspection of 3 installations in primary schools revealed that the tap chambers were not constructed as expected. The pictures below refer; \nRecommendation \nI advised the Accounting Officer to address the identified anomalies. \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT)", "metadata": {"headings": [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}]], "page": 18, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 3}}, {"headings_1": {"content": "\u201cThe", "page": 18, "level": 3}}], "page": 19, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "|_guidelines", "metadata": {"headings": [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}], "page": 20, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 a er re al. STs ae \nshe Ei i E \nbudget \nRepair of medical equipment \nUnder budget allocations negatively affect achievement of the intended health services \nThe Accounting Officer explained that the funds were inadequate to accommodate activities other than construction of residential staff house at Kalege. \nRecommendation \nI advised the Accounting Officer to lobby for additional funds to facilitate implementation of planned activities in line with established in the guidelines. \n4.2.2.3 Budget allocation for monitoring and supervision \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects.", "metadata": {"headings": [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}, [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}], [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}], [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}], [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}]], "page": 20, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "A review of the budget allocations of monitoring and supervision of projects revealed that there was over budget allocations of 9.1% as shown in the table 17 below; \nTable 17; Allocation for monitoring and supervision \nActivity Identifier %age Standard %age Budget budget %age budget Amounts allocat budget Varian ion allocatio ce \nn as per \nguideline \nSs \nsl = er \\| ic Monitoring and supervision A per Budget u \u2014 \nDocument) = \nUGX. \n2,550,000 \nUpgrade and new B (60% of Total : \nconstruction including Health \nGeotechnical Investigation Development \non the selected sites \nBudget) =UGX. \nMaintenance of buildings 102,000,000 \nCompletion of unfinished \nstructures \nProvision of auxiliary \nstructures for support \nservices", "metadata": {"headings": [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}], "page": 21, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Ta Ta DD]", "metadata": {"headings": [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], "page": 21, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Over budget allocations negatively affect achievement of the intended health services \n4.2.2.4 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\"' November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district lacked land titles for UGIFT projects worth UGX.3.54Bn as shown in the table 18 below; \nTable 18; UGIFT projects implemented on untitled land \nLand Location Land size Contract \nPayments by acres Amount \nConstruction of \\| \u2018Kikamulo sub- oe \\| \n35,931,234 Kikamulo seed school \ncounty, Nakaseke \ncount", "metadata": {"headings": [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}, [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}]], "page": 21, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction of staff Semuto sub-", "metadata": {"headings": [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], "page": 22, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": " \nParish N Completion of upgrade Semuto sub- of Kalege HC II to HC \ncounty, \nSegalye III (From prior year Parish", "metadata": {"headings": [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}, [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}]], "page": 22, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "| TOTAL", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL", "page": 22, "level": 1}}, {"headings_1": {"content": "Ta Ta DD]", "page": 21, "level": 3}}], "page": 22, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "reports", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 24, "level": 2}}, {"headings_1": {"content": "| TOTAL", "page": 22, "level": 1}}], "page": 24, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "diversions.", "metadata": {"headings": [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], "page": 25, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "oe By the time of audit inspection on 07th September 2023, the entity had \nDetails of quarterly releases and expenditures are shown in the table 19 below; Table 19; Absorption of micro-irrigation funds \nRevised Warrants/ Total Variance % budget Release expenditure absorption (as \nper \npayment file) \nD=(B-C) (C/B)\\*100 Quarter \none \nQuarter 364,493,199 364,493,199 143,811,121 220,682,078 39% two \nQuarter 728,988,691 728,988,691 130,352,122 598,636,569 18% three \nQuarter 417,040,909 417,040,909 669,047,876 -252,006,967 160.4% Four \n1,510,522,799 1,510,522, 943,211,119 567,311,680 799 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. This was attributed to inadequate sensitization of the masses. \nThe Accounting Officer explained that strategies had been established to enhance public awareness through performance review meetings, announcements, trainings, establishment of farmer field schools, conducting farmer exchange visits, field days and radio talk shows. \nRecommendation \nI advised the Accounting Officer to intensify sensitization of community members on the program to ensure more farmers co-fund and benefit from the programme. \n4.5 Transitional Road Rehabilitation Grant \nThe Government of Uganda in 2008 created the Uganda Road Fund to fund the maintenance requirements of public roads country wide. However, due to limited funds, many roads have been insufficiently maintained and have deteriorated to the point of rehabilitation. \nTherefore, under the transitional road rehabilitation grant, district and urban roads that is determined to be of critical social-economic importance but are in poor state, are identified and prioritised for rehabilitation or upgrade. Whereas the end goal is to meet road rehabilitation needs of the district and urban roads countrywide, the grant \nI developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the following; \n4.5.1 Positive observations \n\u00b0 The District incorporated Grant project activities into the District plans and budgetary", "metadata": {"headings": [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}, [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}]], "page": 25, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "framework.", "metadata": {"headings": [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}], "page": 27, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "o All budgeted funds were received and absorbed for the implementation of planned activities. \n4.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.5.2.1 Work plans, Designs and Procurement Plans \nSection 2.1 (i), (ii), (iii) and (iv) of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 requires that the beneficiary entities prioritise roads for implementation, prepare work plans, design bills of quantities and procurement plans, undertake road/structures inventory and condition surveys and provide data to MoWT. \nI observed that the District did not prepare procurement plans. I further observed that the work plans, designs and budgets were not submitted to the Ministry as required by the guideline. \nNon-compliance with the requirement undermines the intention of the guideline and may affect future funding from the program hence denying service to the", "metadata": {"headings": [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}, [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}], [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}], [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}], [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}]], "page": 27, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 27, "level": 1}}, {"headings_1": {"content": "framework.", "page": 27, "level": 6}}], "page": 27, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that submission of Work plans, Designs and Procurement Plans to the Ministry was an oversight. \nRecommendation \nI advise the Accounting Officer to ensure compliance with the guideline by preparing procurement plans and submitting the required documents to the MoWT. \n4.5.2.2 Funding and absorption of Education Development grant \nI noted that 37.1 KM was worked on at a cost of UGX.400,000,000 as planned and budgeted. Details are in the table below. \nTable 21; Cost of TDG-Road activities", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 27, "level": 1}}, {"headings_1": {"content": "framework.", "page": 27, "level": 6}}, [{"headings_0": {"content": "community.", "page": 27, "level": 1}}, {"headings_1": {"content": "framework.", "page": 27, "level": 6}}], [{"headings_0": {"content": "community.", "page": 27, "level": 1}}, {"headings_1": {"content": "framework.", "page": 27, "level": 6}}], [{"headings_0": {"content": "community.", "page": 27, "level": 1}}, {"headings_1": {"content": "framework.", "page": 27, "level": 6}}]], "page": 27, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "SZ", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], "page": 28, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Routine Bush clearing, \\|", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "f 1 \ne \\| e \nNo signpost showing the nature \\| mechanized \n\\| \n\\| of the works being executed, \\| maintenance of e Grading, reshaping \\| \nbd \nsource of funding, length of the 7.8km of and compaction \\| \n\\| road, funds and the spent \nyear Lugogo- Timuna i \\| of implementation. \n\\| \nroad e Re-gravelling id \na \n1 line of culverts was installed \\| \ne \na \ne Construction of road \\| An installed. \u2018culvert \nbut no headwalls constructed to side drain including \\| line with no headwall \nprotect them. \noff-shoots to drains \nto protect them \n\\| \ne It was noted that there is need e Installation of \nfor at least two additional culverts \nculvert lines at differen sections along this road. \n\u00ab Excavation of catch \\| \nwater drain \\| \ne The section through the swamp \\| \nrequires special treatment with installation of Minimum two (2) \\| \n\\| \ndouble culvert lines of diameter \\| \n1200mm.. \nFailure to construct headwalls exposes the installed culverts to damage. This was attributed to Failure to adhere to the work plan/BOQ on issue of headwalls and failure to budget for the sign posts for Kololo-Kisimula-Kadunda road. \nThe Accounting Officer attributed this to inadequate funds to construct headwalls and sign posts. Meanwhile, the Accounting Officer promised to write to MoWT for support with the required culvert lines. \nRecommendation \nI advised the Accounting Officer to ensure budget provision for signposts and headwalls and follow up with the MoWT to ensure that additional culverts are supplied. \n4.5.3 Challenges encountered during implementation of the project \nI reviewed the monitoring reports on project implementation and noted a number of challenges as shown in the table 23 below; \nTable 23; challenges in implementation of TDG-Roads No. name Challenges \n\\_Project \\_ a \\_", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}, [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}]], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Routine mechanized maintenance e Lack of a supervision vehicle and enough \u201aof 84 km of the Kapeeka- Motorcycles for the District greatly affected \\| Kisimula-Kadunda road \nsupervision of works.", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "\\| \ne Missing key road equipment e.g., Excavator, Low \n\\| \\| \nbed, Bull dozer etc. \nInadequate consideration for cross cutting issues for construction sites i.e., Safety, Health, \nThe challenges negatively affect implementation of the program for service delivery to the communities. \nThe Accounting Officer explained that management had liaised with the MoWT for support on maintenance of the road unit and tyres for the grader. \nRecommendation \nI advised the Accounting Officer to follow up with MoWT and other relevant authorities to address the challenges. \n4.5.3.1 Failure to test materials and works. \nSection 4.2 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 requires Technical team of the implementing entity to conduct tests of materials and works to ensure quality and compliance to standards and specifications. \nI noted that there was no evidence availed for audit to confirm that the district under took test of materials before executing the approved road works. This may result in shoddy works and loss of Government funds. Table 24 below refers; \nTable 24; Testing of materials \nName of the roads \nAmount spent on Audit comment", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}, [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}]], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "[ees", "metadata": {"headings": [{"headings_0": {"content": "[ees", "page": 30, "level": 6}}, {"headings_1": {"content": "SZ", "page": 28, "level": 2}}], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Kisimula-Kadunda road done u Special treatment of swamps along Kyamutakasa-Mijinje-Semuto-Kalege road done", "metadata": {"headings": [{"headings_0": {"content": "[ees", "page": 30, "level": 6}}, {"headings_1": {"content": "SZ", "page": 28, "level": 2}}], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "PERS een ene", "metadata": {"headings": [{"headings_0": {"content": "PERS een ene", "page": 30, "level": 6}}, {"headings_1": {"content": "[ees", "page": 30, "level": 6}}], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "done", "metadata": {"headings": [{"headings_0": {"content": "PERS een ene", "page": 30, "level": 6}}, {"headings_1": {"content": "[ees", "page": 30, "level": 6}}], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "[mm ee |", "metadata": {"headings": [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Risk of use of substandard material resulting into quick deterioration of the roads thus value for Money implication \nThe Accounting Officer explained that this was an oversight. \nRecommendation \nI advised the Accounting Officer to comply with the grant implementation guidelines by conducting tests of materials to ensure quality and compliance of standards and specifications. \nOTHER INFORMATION \nthere is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Nakaseke District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}, [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}]], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"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. \nAs 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": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}, [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}]], "page": 31, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 33, "level": 6}}, {"headings_1": {"content": "[mm ee |", "page": 30, "level": 4}}], "page": 33, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n4.6.1 Funding of PDM Activities in the District \nMoFPED released a sum of UGX. 7,100,000,000 to finance 71 PDM SACCOs in Nakaseke DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX. 71,040,000 for the PDM Administrative costs, which was paid to PDCs. \n4.6.2 Positive Observations \nI noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 33, "level": 6}}, {"headings_1": {"content": "[mm ee |", "page": 30, "level": 4}}, [{"headings_0": {"content": "beneficiaries.", "page": 33, "level": 6}}, {"headings_1": {"content": "[mm ee |", "page": 30, "level": 4}}], [{"headings_0": {"content": "beneficiaries.", "page": 33, "level": 6}}, {"headings_1": {"content": "[mm ee |", "page": 30, "level": 4}}], [{"headings_0": {"content": "beneficiaries.", "page": 33, "level": 6}}, {"headings_1": {"content": "[mm ee |", "page": 30, "level": 4}}]], "page": 33, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], "page": 34, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nTable 25; Functionality of PDM governance structures SN Governance Structure Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}]], "page": 34, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "1. General Meetings by 1 SACCO held their first general I advised the Accounting PDM SACCOs \nmeeting more than 1 month after Officer to sensitize the their registration. \nSACCO members and ensure that meetings are held as The Accounting Officer did not guided. \nrespond to the issue however, the \nchairperson of the SACCO explained \nthat there was no facilitation for them \nto meet. \\|\n2. PDM SACCO Board \n1 PDM SACCO with fully constituted Boards did not hold regular Board 11 meetings.\n3. SACCO Committees and \nSACCOs did not constitute the I advised the Accounting Sub Committees \nProduction, Marketing, Business O fficer to liaise with the PDM Development services, Finance and secretary over the matter. In investment sub Committees. the meantime, the Accounting Officer should The Accounting Officer explained that sensitize, monitor and these committees are not funded supervise the SACCO\u2019s to leading to laxity by the SACCOs. \nensure compliance with the guidelines in as far as L", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], "page": 35, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "functionality of committees is concerned. \n= \nIn addition, failure to have a functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n4.6.6 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of the 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 \nPDM \n\u2018The Accounting Officer explained", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}]], "page": 35, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "that", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "it is not a requirement as of now The Accounting Officer of \\| because these PDM SACCOs are fully the PDM Secretariat should registered under the Cooperative harmonize the legal Societies Act 2019 Section 1.1.2 (As challenges regarding the Amended) and under this they can licensing SACCOs under \\| operate and lend legally. They are on the \nmicro-finance \\| a 2 year Probation after which they Institution money lenders \\| can apply for permanent registration Act 2016. \nwhich will be considered depending \non their performance. Only after they \nhave become permanent, then will \nthey be licensed by UMRA, also \ndepending on their performance.", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO I noted that 8 SACCOs did not have a I advised the Accounting Enterprise \nand PDM member registers/ updated PDM Officer to ensure that the \\|", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": " \nHousehold Registers \nmember registers contrary to the PDM member register is guidelines. The table in Appendix updated as required by the 10 refers; guidelines. \nFailure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}, [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}], [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}]], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer promised to intensify supervision of the SACCOs through the PDC\u2019s. \n4.6.7 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; \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 For farming enterprises, the borrower must obtain an agriculture insurance \ncommodities. interested subsistence .8 out of 20 farmer households.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}]], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise/households", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], "page": 37, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "implemented projects that are not from the priority commodity list. Details are in Appendix11 \nFailure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer promised to follow up the matter with the SACCO's \nInsurance Policy for e 20 PRF beneficiaries out of 20 I advised the Accounting Farming Enterprises who carried out farming Officer to expedite the enterprises in 10 PDM SACCOs process and ensure the did not obtain agricultural beneficiaries obtain the insurance policies from UAIS. \ninsurance \npolicy. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change, and may\u2019 result into failure to recover the loan funds. \nAccounting Officer explained that the entity has been waiting for guidance and prequalified list from PDM secretariat. However, the observation is taken note of and promise to liaise with the PDM secretariat. \n4.6.8 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. \n4.6.9 Physical Inspection of Household Project Implementation \nDiversion from planned activities and failure to follow the priority commodity list undermines the achievement of PDM objectives. \nThe Accounting Officer attributed this to insufficient funds to monitor groups. \nRecommendation \nI advised the Accounting Officer to strengthen revenue collection efforts to ensure availability of adequate funds for monitoring and supervision of PDM activities.", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}, [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}]], "page": 37, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Ae", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 38, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 37, "level": 6}}], "page": 38, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n20\" December, 2023 \nAppendices \nAppendix 1: Performance of Local Revenue \nTax Revenues \nApproved budget Actual Callections \nRe C\u201c\u2018(R$US\\*ESO(\u2018(\u2019NNNNNNSYNNWNN\u2019N\u2019\u2014a \nFs \n= \nAt the time of inspection in \nSeptember 2023, only 18 units \nof irrigation equipment out of \nplanned 60 had been procured \nand installed \nNo value for money on I advised the Accounting Officer to; \nthe floor works because . \nAlways seek council approval the finish was of where need for change of scope in cement and not construction works \nterrazzo as indicated in i\u00ae \nFollow up with the contractors to the contracts. \nRh \nKiruli Primary school \nBe \nJ \nLujjumbi primary school \n49 \nensure the identified environmental issues \\| are addressed.", "metadata": {"headings": [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}, [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}]], "page": 51, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "swooissep Ayesquod udium yom payjeysul ay\u0131dsap 0) azis jeqoy au} \u2018Bra any", "metadata": {"headings": [{"headings_0": {"content": "swooissep Ayesquod udium yom payjeysul ay\u0131dsap 0) azis jeqoy au} \u2018Bra any", "page": 53, "level": 2}}, {"headings_1": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "jooy>S % ye joouas uompadsu! \u2018paniesqo 5,009 Ysluyy spie0q 72 -000\u2019077\u2019XDN spadse", "metadata": {"headings": [{"headings_0": {"content": "jooy>S % ye joouas uompadsu! \u2018paniesqo 5,009 Ysluyy spie0q 72 -000\u2019077\u2019XDN spadse", "page": 53, "level": 3}}, {"headings_1": {"content": "swooissep Ayesquod udium yom payjeysul ay\u0131dsap 0) azis jeqoy au} \u2018Bra any", "page": 53, "level": 2}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "goueys au1\u0131yel au !9N9aMOH 5,008 jo e jo auop pue os", "metadata": {"headings": [{"headings_0": {"content": "goueys au1\u0131yel au !9N9aMOH 5,008 jo e jo auop pue os", "page": 53, "level": 2}}, {"headings_1": {"content": "jooy>S % ye joouas uompadsu! \u2018paniesqo 5,009 Ysluyy spie0q 72 -000\u2019077\u2019XDN spadse", "page": 53, "level": 3}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "rss Ayewi\u0131d", "metadata": {"headings": [{"headings_0": {"content": "rss Ayewi\u0131d", "page": 53, "level": 4}}, {"headings_1": {"content": "goueys au1\u0131yel au !9N9aMOH 5,008 jo e jo auop pue os", "page": 53, "level": 2}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Asewid 310m ayr uated an\u0131padsa\u0131 ozesa) spieog uo uid ue, yuawuonaug 310M jo", "metadata": {"headings": [{"headings_0": {"content": "Asewid 310m ayr uated an\u0131padsa\u0131 ozesa) spieog uo uid ue, yuawuonaug 310M jo", "page": 53, "level": 3}}, {"headings_1": {"content": "rss Ayewi\u0131d", "page": 53, "level": 4}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "\u2018aya|d ysiuly 240M swooissep et YOU ou sseib _", "metadata": {"headings": [{"headings_0": {"content": "\u2018aya|d ysiuly 240M swooissep et YOU ou sseib _", "page": 53, "level": 2}}, {"headings_1": {"content": "Asewid 310m ayr uated an\u0131padsa\u0131 ozesa) spieog uo uid ue, yuawuonaug 310M jo", "page": 53, "level": 3}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "40 woo 30", "metadata": {"headings": [{"headings_0": {"content": "\u2018aya|d ysiuly 240M swooissep et YOU ou sseib _", "page": 53, "level": 2}}, {"headings_1": {"content": "Asewid 310m ayr uated an\u0131padsa\u0131 ozesa) spieog uo uid ue, yuawuonaug 310M jo", "page": 53, "level": 3}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "ofje62eS alam Jo uld au} weasul 30 $00.)", "metadata": {"headings": [{"headings_0": {"content": "ofje62eS alam Jo uld au} weasul 30 $00.)", "page": 53, "level": 1}}, {"headings_1": {"content": "\u2018aya|d ysiuly 240M swooissep et YOU ou sseib _", "page": 53, "level": 2}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "aw BuIMOIIO) s\u0131ool} payeripul we'z uo\u0131s\u0131noJd z x penuo) 6unueid", "metadata": {"headings": [{"headings_0": {"content": "aw BuIMOIIO) s\u0131ool} payeripul we'z uo\u0131s\u0131noJd z x penuo) 6unueid", "page": 53, "level": 1}}, {"headings_1": {"content": "ofje62eS alam Jo uld au} weasul 30 $00.)", "page": 53, "level": 1}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "nun", "metadata": {"headings": [{"headings_0": {"content": "nun", "page": 53, "level": 2}}, {"headings_1": {"content": "aw BuIMOIIO) s\u0131ool} payeripul we'z uo\u0131s\u0131noJd z x penuo) 6unueid", "page": 53, "level": 1}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "ata SUL a40M aut XON ON U wre 3509", "metadata": {"headings": [{"headings_0": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}, {"headings_1": {"content": "nun", "page": 53, "level": 2}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "SOM 0} \u00ae", "metadata": {"headings": [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "qW oul \u00b0 \\| \\| \n\u00b0 \\| \\| \\| \n\\| \\\\ \n\\| ! \n\\| \\| \n\\\\ \nAppendix7: Utilization of the Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}, [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}]], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "commissioning/handover.", "metadata": {"headings": [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}], "page": 55, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "complete The substantially e Access road was too steep and there is need for Kalege HCIII. \nlandscaping. However, this was not catered for in the scope of works. In its current state, it cannot be accessed by an ambulance. \n52 \ne It was observed that there was no provision for water borne toilet in the design. The in-charge of the health center decried the lack of toilet facility for the new structure. \ninside complete The waiting area the \nHCIII \neco bove is the", "metadata": {"headings": [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}], [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}], [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}], [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}]], "page": 55, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 56, "level": 2}}, {"headings_1": {"content": "commissioning/handover.", "page": 55, "level": 6}}], "page": 56, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "pit ang ash pit besides it. \nroad that cannot be ee \n= The steep access accessed by ambulance and other vehicles \nAppendix 9; Inspection of Education grant \nNo. Project Name Brief about Pictorial \nAudit Remarks \nthe project \nConstruction The \nof a 2 contractor \n> A horizontal crack on the inner wall at the ring beam was observed as well as on classroom was awarded \nthe floor \nblock at St. to Kakalubo \nAndrews Ltd. at a \n> According to the BOQ, a provision for 130 square meters of 25mm thick terrazzo Baggwa contract price \nfinish laid in bays complete with all fittings, worth UGX.7,800,000 was made. The primary of UGX. \nschool in 74,377,390.", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 56, "level": 2}}, {"headings_1": {"content": "commissioning/handover.", "page": 55, "level": 6}}, [{"headings_0": {"content": "complete", "page": 56, "level": 2}}, {"headings_1": {"content": "commissioning/handover.", "page": 55, "level": 6}}], [{"headings_0": {"content": "complete", "page": 56, "level": 2}}, {"headings_1": {"content": "commissioning/handover.", "page": 55, "level": 6}}], [{"headings_0": {"content": "complete", "page": 56, "level": 2}}, {"headings_1": {"content": "commissioning/handover.", "page": 55, "level": 6}}]], "page": 56, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "nn ae", "metadata": {"headings": [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}], "page": 56, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Semuto sub- \neriorof the county \nconstructed classroom block \nfloor was however of cement finishing. \n> The two classroom block was converted into a multi-purpose hall by separating using foldable metallic door and not a wall as specified in the drawings. The Engineer : explained ; that request to change nn multi-purpose \na it into : hall for a \n53 \nexaminations as well as others was considered. The wall was supposed to accommodate the pin boards. There was however no evidence of council approval of the change.", "metadata": {"headings": [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}, [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}], [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}], [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}], [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}]], "page": 56, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 57, "level": 4}}, {"headings_1": {"content": "nn ae", "page": 56, "level": 5}}], "page": 57, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "> According to the BOQ, provision was made for 2 pin boards of size 2.4m x 1.2m high at a total cost of UGX.270,000. No pin boards were installed as required \nA horizontal crack on the ring \n> Use of makeshift classrooms that are unusable during rainy seasons \nbeam \nwas \nobserved inside \nthe completed classroom \n> The school is not fenced \nA cement floor was constructed instead of a terazo floor as specified in", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 57, "level": 4}}, {"headings_1": {"content": "nn ae", "page": 56, "level": 5}}, [{"headings_0": {"content": "en", "page": 57, "level": 4}}, {"headings_1": {"content": "nn ae", "page": 56, "level": 5}}], [{"headings_0": {"content": "en", "page": 57, "level": 4}}, {"headings_1": {"content": "nn ae", "page": 56, "level": 5}}]], "page": 57, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "_the BOQ.", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], "page": 57, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Te \n1 el \nA foldable metallic door was constructed in the place of a wall. The wall was designed to hold a soft bin board on either side. \n\\} \nmake shift classroom at Baggwa primary school \n54 \nConstruction The \nof a 2 contractor \nclassroom \nwas awarded Ju HL: \nblock at to Zillon \nMagoma Investments \nprimary Ltd. at a \nschool in XX contract price \nThe completed classroom sub-county of UGX. \n70,164,939 \nNo soft wood pin boards fixed at the back. Also note \\_\\_the cement floor. En \nLas \nThe splash apron not constructed as per design. Environmental aspects like planting of grass were also not undertaken. \n> No plaque showing contractor, name and year of project \n> According to the BOQ, a provision for 130 square meters of 25mm thick terrazzo finish laid in bays complete with all fittings, worth UGX.7,800,000 was made. The floor was however of cement finishing. \n> According to the BOQ, provision was made for 2 pin boards of size 2.4m x 1.2m high at a total cost of UGX.270,000. No pin boards were installed as required. Charts were taped directly on the wall surface. \n> Environmental aspects not addressed e.g planting of grass \n> The school is not fenced \n55 \nAppendix 10: Failure to update Enterprise and Household registers making up the SACCO \nSN Vote Name \nParish Name \nName of SACCO \nNumber of PDM enterprises Does SACCO maintain updated enterprise and House iy ns hold registers \n= mn a nn \n\u2014 \n= \nNakaseke DLG Magoma Magoma PDM SACCO \n2", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}, [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}]], "page": 57, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Nakaseke DLG \nKatuugo PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "Ward \nSACCO \nNakaseke DLG Mpwedde Mpwedde PDM SACCO \n5 Nakaseke DLG \nMifunya PDM SACCO one 28 Ber Kasangombe SACCO \nKiwoko \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}, [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Nakaseke DLG Bwetagiro PDM SACCO 1 \nYes \n9.\\_\\_\\| Nakaseke DLG \nKasambya PDM SACCO On 30 Fern Nakaseke DLG Kivumu Kito Kivumu Kito PDM SACCO 2 \nYes", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "Vote Name Parish Name Name of SACCO \nList of flagship projects Are the flagship How many Number of How of How of the many \nmany \nper SACCO projects consistent enterprises PDM the farming enterprises with the priority are \nenterprises enterprises are from the commodities selected implementin \nare farming priority commodity by the LG? g flagship enterprises \nProjects \nT", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "MagomaiPDMISAGCOL.", "metadata": {"headings": [{"headings_0": {"content": "MagomaiPDMISAGCOL.", "page": 59, "level": 3}}, {"headings_1": {"content": "_the BOQ.", "page": 57, "level": 5}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "MagomaiPDMISAGCOL.", "page": 59, "level": 3}}, {"headings_1": {"content": "_the BOQ.", "page": 57, "level": 5}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "|INone=", "metadata": {"headings": [{"headings_0": {"content": "|INone=", "page": 59, "level": 3}}, {"headings_1": {"content": "MagomaiPDMISAGCOL.", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "7", "metadata": {"headings": [{"headings_0": {"content": "|INone=", "page": 59, "level": 3}}, {"headings_1": {"content": "MagomaiPDMISAGCOL.", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "LN ee Er", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "2. Nakaseke DLG Katuugo Katuugo PDM SACCO Bull Fattening vs ee \nNakaseke DLG Ngoma North Ngoma North Ward PDM Bull Fattening \nYes 11 23 33 Ward \nSACCO \nNakaseke DLG Mpwedde Mpwedde PDM SACCO \n5 Nakaseke DLG Mifunya \nMifunya PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": " \nN/A a = \\| Coffee Farming \nNakaseke DLG Bukuuku Bukuuku, Kasangombe Piggery Yes \n20 17 \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}, [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Nakaseke DLG East Ward East Ward Kiwoko PDM None \nN/A Kiwoko \nSACCO \nNakaseke DLG", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "BwetagiroPDM SACCO\\_\\_\\| None Nakaseke DLG \nKesar BYARD ISAC COR \nSee Ne \\| eo WO Eo", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}, [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Nakaseke DLG Kivumu KitoPDMSACCO TNA \\|", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "56 \nAppendix 12; Physical Inspection of Household Project Implementation \nVote Name \nParish Name Name of SACCO Name of PRF Loan Amount Loan Amount as Project funded beneficiary \nas per SACCO per household \nrecords \nevidence \nprovided \nBe \"Nakaseke DLG I ===]: PDM =\\| \nMagoma Magoma Nanyonga Hadijah 800,000 r 800,000 r rearing. \n\\| Cattle \nSACCO \nBought a Friesian cow. \nPhoto & activity financed Status of the project Bought a Friesian cow. \nNakaseke DLG Magoma Magoma PDM Nakirijja Salome 1,000,000 ' 1,000,000 \u2019 Coffee planting. \nBought fertilizers for her SACCO coffee plantation Bought fertilizers for \nher coffee plantation \n5 Sr \nSEN Ferti lizer for coffee Nakaseke DLG Katuugo Katuugo PDM 1,000,000 r 1,000,000 1 Cattle rearing. \nSACCO \nBought one calf and \ndisinfectants. \nplantation \nBought one calf and disinfectants. \nNakaseke DLG Katuugo Katuugo PDM Coleb 1,000,000 1,000,000 Cattle rearing. Bought 2 calves. Bought 2 calves. SACCO \nBought 2 calves. \n\u00a9 Nakaseke DLG Ngoma North Ngoma North Ward Nantegeka 1,000,000 1,000,000 Cattle : \nae \\| rearing. a", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}, [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Bought bull \nWard PDM SACCO George \nBought a bull \nBought a bull \nNakaseke DLG Ngoma North Ngoma North Ward Natukunda 1,000,000 1,000,000 Cattle rearing. Bought a bull \nBought a bull \n. Ward PDM SACCO Apophia \nBought a bull \nNakaseke DLG Mpwedde Mpwedde PDM Paul Kalemerwa 1,000,000 1,000,000 Coffee Farming. Bought fertilizers, Bought fertilizers, SACCO \ndisinfectants \ndisinfectants and paid Bought fertilizers, \nemployees to work on his disinfectants and \ncoffee farm. \npaid employees to \nwork on his coffee \nfarm. \nNakaseke DLG Mpwedde Mpwedde PDM Kikonyogo Julius 1,000,000 1,000,000 Banana farming Oils for salon business Instead bought oils and SACCO \ntreatments for his saloon. Instead bought oils \n57 \nand treatments for \nDid not follow the priority his saloon. \ncommodity list of Nakaseke DLG. \n1,000,000 Coffee Farming. \nBought fertilizers for his coffee plantation. \nBought fertilizers for \nhis coffee plantation. \n1,000,000 7 1,000,000 Coffee Farming. \nBought fertilizers and disinfectants for his \nNassaka Proscovia 1,000,000 r Kasangombe PDM \ncoffee plantation. \n1,000,000 \nBanana plantation Bought fridge for bar Instead bought a fridge for her bar and started a firewood business. \nDid not follow the priority commodity list of Nakaseke DLG. \n1,000,000 1,000,000 Banana Plantation NPK fertilizers for banana Bought NPK fertilizers for Kasangombe PDM \nplantation his banana plantation. \nDid not follow the priority commodity list of Nakaseke DLG. \nEast Ward Kiwoko \n1,000,000 1,000,000 Banana Plantation Manure for banana Bought manure and paid plantation off employees working in the banana plantation. \nDid not follow the priority commodity list of \nEast Ward Kiwoko Nakibudde Felisha 300,000 300,000 Bwetagiro PDM Lukuga Bwetagiro 1,000,000 1,000,000 \n58 \nNakaseke DLG. \nBeans Farming. \nBean seeds for planting Bought beans to plant \nDid not follow the priority commodity list of Nakaseke DLG. \nBought 2 big pigs \nBought 2 big pigs \nBought 2 mature pigs & 6 sows", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}, [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}]], "page": 60, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file