diff --git "a/reports/chunks/Napak District Local Government Report of the Auditor General,2023.chunks.json" "b/reports/chunks/Napak District Local Government Report of the Auditor General,2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Napak District Local Government Report of the Auditor General,2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF NAPAK DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nTable Of COntent........cccccceecsesssssesesssseseseseessscsnssenssessesessssseseevesescasssssescavavcsssessstavseecasereucaeseessvecseseess ii \nList Of ACFOMYMS..........ccccecccesesssesssssecevecsesesesececseasscsesesavesesacsssecevavasetasscsesecavacsesesuavavsssasstvavevaceseevavaeeeets iii OPINION... cceceeccecececeessseeseeescaesesseseseensnsseesassusnsteaesusaeasasaeeseuessssausnsseeveveseassvavavaueasueseseseasacavaveeeeeeeeney 1 \nBASIS FOR OPINION \\|... cceccssesssseseseseeseecsesesseneaeensusacsessesensssstssensasaseseseseaesseveeescesecsescaeasacacaresensaceseves 1 KEY AUDIT MATTERS......uesensnsesnsesennennennnnnnnnnnnennnnnonennnnenenenesnnnnsnenenenenennnesnenensennenennnenenennennnnnnnn 1 \n1.0 Implementation of the Approved Budget..........uuneeeeeseenenenennnensnnnsennnennnenennnnnnnn 1 2.0 \nManagement of the Government Salary Payroll.....uusseeeseesseseeesesesnsesnnnennnnnnnnn 9 Co PET TER ct een en \n3.0 \nChange in Accounting Treatment for Non-current Assets ........ccccccccscssesesesesesssscererees 11 er \n12 EEE EEE ET \n4.0 Implementation of Key Government Grants/Programmes ........uuuaeasneeeeseseeennenenennenn 12 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) ..................... 12 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program......17 4.3 Education Development Grant ...........ccccssssesssseseseseseseesescesesesescerescscscavsvsscecscseeescassversesececsees 20 4,4 Micro Scale Irrigation... \n22 cccsssssssssesesssssveceseeesecscevsvenesescscsesssescscscscavacsvecsesevavavavscevseenseseey \nOTHER INFORMATION 26 sen cansinsccanedinsestodasieasiincneaanennnenensansantnntanesonenuyrrnennamennactrnrsoreurnmisne tants \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........ceeeee 26 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..................... 27 \nUTHER EUG BESFORSTETLTTTIEE \n28 een ates \nREPORT ON THE AUDIT OP COMPLIANCE WITH LEGISLATION \n28 anne se usnsnnicsnennecncne \n4.5 Implementation of the Parish Development Model... 28 APPONCiCeS..........eeeeseseeeesesesssseseesesestssnenesesesessssasesesvavssescssssavescssscaucasscavencecacaveucecsuavscsuecetsesssetevavseseeess 41", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 4}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 4}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|DLG", "metadata": {"headings": [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], "page": 3, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \\_\\| Local \\_\\_ Government \nDistrict \n\\| \n\\_\\| \nern = ee N \nGoU Government of Uganda \n\\| \n\\_ \n\\_ \n. \n\\| HCMS \n\\| Human Capital Management System \n\\| SER Ko: ae ICT Information and Communication Technology \n; \\| A \\_ INTOSAI \n\\| International Organization of Supreme Audit Institutions \nIPPS \nIntegrated Personnel and Payroll system \nISSAIs International Standards of Supreme Audit \n\\_\\_\\| \\| Institutions \\| LGFAM Local Government and Accounting Manual, \n\\_ Financial 2007 \nLGFAR \n\\_\\_\\| Local \\_ Government Financial and Accounting Manual, 2007 \n= 1\u00b0\") \nLocal Government Public Procurement and Disposal Autho rity \n\\| \n\\| Lower Local Governments \n\\_ \nge 3 pa Us VE RER \\| Local Revenue \nMinistries, Departments and Agencies \nMoES Ministry of Education \n\\_ \nSpats \nHide \n\\_ MoFPED \nMinistry of Finance, Planning and Economic Development \n\u2014\\_\\_ \nren \nMoGLSD \nMinistry of Gender, Labour and Social Development \nMoLG \nMinistry of Local Government \\_\\_\\| \n\\_ \nNAA \nNational Audit Act \nNTR Non-Tax Revenue \nOAG \nOffice of the Auditor General \nProgram Budgeting System Procurement & Disposal Unit Public Finance Management Act \nPublic \nFinance Regulations \\|", "metadata": {"headings": [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}, [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}]], "page": 3, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "|DLG", "page": 3, "level": 1}}], "page": 3, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assets \\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "|DLG", "page": 3, "level": 1}}], "page": 3, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], "page": 3, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \\_\\| \nTSA \u2018Treasury Single Account \u2014\u2014\u2014\u2014\\_\u2014\\| \n\\| \nUBA Uganda Banker's Association \n\\| ee \\| \n\\_ SSP ARUP teeth cat \nUCR Uganda Consolidated Fund \nUCLA Uganda and Lender\u2019 's \neee Consumer \\| Association SE HRS \nUgIFT Uganda Intergovernmental Fiscal Transfers for Results \n\\_\\_\\_\\_\\| Program nu En \nUGX Uganda Shilling \\| \n\u2014 USMID Uganda Support infrastructure \n\\| to Municipal De Development \\_ \n\u0131UWEP Uganda Women Project", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}]], "page": 3, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Empowerment.", "metadata": {"headings": [{"headings_0": {"content": "Empowerment.", "page": 3, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 6}}], "page": 3, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BE Sek \nBere \u0131 \u00a9) \nIWER- Youth Livelihood Program \n\\_\\| \\| ee 12 \nREPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Empowerment.", "page": 3, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 6}}, [{"headings_0": {"content": "Empowerment.", "page": 3, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 6}}], [{"headings_0": {"content": "Empowerment.", "page": 3, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 6}}], [{"headings_0": {"content": "Empowerment.", "page": 3, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 6}}]], "page": 3, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], "page": 4, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF NAPAK DISTRICT LOCAL FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Napak 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 Napak 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.", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}]], "page": 4, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the \naudit matters to be \n= Insarriving at my findings, I reviewed documents \u2018suchas work~plans,~ budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Napak District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX. 45,513,491,804 out of which UGX. 43,401,614,471 was warranted as shown below; \nlanai \\| Details Budget Warrants \\| \\| % funding UGX UGX \\| \\| [1 \\| (Wage) \\| \nRecurrent ; 33,141,980,547 \\| + 33,141,980,546 \n100 \\|", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}]], "page": 4, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|2 ___| Recurrent (Non-wage) | _5,708,378,222 4,251,837,400 75 |", "metadata": {"headings": [{"headings_0": {"content": "|2 ___| Recurrent (Non-wage) | _5,708,378,222 4,251,837,400 75 |", "page": 5, "level": 3}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 5, "level": 1}}, {"headings_1": {"content": "|2 ___| Recurrent (Non-wage) | _5,708,378,222 4,251,837,400 75 |", "page": 5, "level": 3}}], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[3 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 5, "level": 1}}, {"headings_1": {"content": "|2 ___| Recurrent (Non-wage) | _5,708,378,222 4,251,837,400 75 |", "page": 5, "level": 3}}, [{"headings_0": {"content": "| |", "page": 5, "level": 1}}, {"headings_1": {"content": "|2 ___| Recurrent (Non-wage) | _5,708,378,222 4,251,837,400 75 |", "page": 5, "level": 3}}]], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "| |", "page": 5, "level": 1}}], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "metadata": {"headings": [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| Total \\| \n9 \\| \nOut of the total warrants of UGX. 43,401,614,471 I reviewed the utilisation of warrants worth UGX. 15,260,964,989 (35%) as summarised in the table below. \nSN Details Actual Actual \nCumulative Cumulative % out of \\| expenditure expenditure total warrants \n1 Wage expenditure ais 481, 312, 284 \\| 11 \u201a481, 312, 284 Je 26% \\| \n=A\\} ok i", "metadata": {"headings": [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expenditure audited \u2014 029 000 |", "metadata": {"headings": [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 \u2014 u 2 PDM 37, \\_\\_11,538,341,284 \\| 27% 3 grant - Formerly 550,000 \\| 12,205,891,284 \\| 28% \nEducation \\| \\_ I 667, \\_ \\| \\_SFG \n\\| \n4 Micro- 196,550,000 \\| 12,402,441,284 \\| 29%", "metadata": {"headings": [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}]], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Eu en A UGIFT (Infrastructure) 1,263,040,000 13,665,481,284 \\|", "metadata": {"headings": [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| \\| 32% \\| \\| \n6 \\| Water Grant-Pipped Water \n382,830,000 ~-14,048,311,284 \\| \n1 \n32% \\_\\|\\_and rural water sanitation \\| ln \n7 Road fund 225,936,000 14,274,247,284 \\| 33% \n\\| Uganda I\\_\\_ Pea \nEee \n8 sampled \\| 15,260,964,989 \\| 35% \nBudget outputs 986,717,705 \\_ \nabe ey EEN = \n\\| \n\\| Total of utilized 15,260,964,989 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}]], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "warrants audited \\| \\| \\| \n\\| \\| \nOut of the total warrants of UGX. 43,401,614,471 in the financial year 2022/2023, UGX. 11,481,312,284 (26%) was spent on wage costs for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of \nNo Observation ae er \\|-Recommendation si \n\\| N \\| Source \\| Approved \\| Actual Variance \nrevenue sources to avoid lo \\| \\| budget \\| \n\\| Collections \\| over \n\\| depictions of \n\\| \\| \n\\| \\| performance where \\| \npoe . was a gap \n\\| there likely in : \n\\| \\| \\| budgeting. \nTax Revenues \\| 46,500,000 64,132,070 17,632,070 \\| \\| \n\\| \\| Non-Tax \\| 133,500,000 \\| 216,828,769 \\| 83,328,769 \n\\| \n\\| \\| Total Revenue \\| 180,000,000 280,960,839 100,960,839 \\| \\| \nThe District over collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1 \nOverall, the District over collected local revenue which was largely attributed to disposal of assets of the entity \nThe Accounting Officer explained that the District raised more Local Revenue as a result of Disposal of Assets worth UGX.115, 000,000. Council approved a supplementary in its sitting 7th October 2022. \n1.1 Performance of GOU warrants \nI advised the Accounting Officer to ensure that The District had an approved budget of UGX. 43,757,822,451 to implement the various funds are revoted for programmes, out of which UGX. 42,364,488,105 was warranted resulting in a shortfall of implementation of the UGX.1,393,334,346 representing 97% performance. \naffected activities in the \nsubsequent financial The performance of warrants for each of the programmes is shown in the table below; \nyear. \n\\| Sn \\| Programme \\| Approved Budget \\| Warrants (Ugx) \\| \nVariance \\| %Age \nThe unimplemented \\| \n(Ugx) \n(Ugx) Bn \\| Perfor activities should be", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}]], "page": 5, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], "page": 6, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| mance rolled over to the 1 \\| Agro- \n2,011,644,700 \\| VE Sage \n2,011,644,700 \n100% subsequent period \\| Industrializatio \\| \\| \n\u0131n \nI \n2 \u2014\u2014\u2014 Community 189,686,050 \\| 189,686,050 \\| 0 \\| 100% \nMobilization i \\| \\| \nAnd Mind-set \\| \\| \nChange \ned \n\\_\\_\\_\\_ se I \nDevelopment 367,722,730 \\| 359,135,737 \n\"8,586,993 \\| 98% Plan \\| \\| Implementatio \\| \\| \\| \nn \\| \\| \\| \nGovernance 1,125,342,843 1,125,342,84 0 \\| 100% \u201eNE SECUFIEY, rs Human Capital 33,759,940,241 \\| 33,749,707,152 \\| 10,233,089 \\| \nal u nee Mic 9,9% Development \\| \\| Integrated \n\\| \\_\\_ \"813,570,118 \n758,107,424 \\| 55,462,694 \\| 93% \\| \nTransport \nInfrastructure \\| \\| And Services \\| 0 es ee; \n\\| 7 Natural 1,126,445,730 1,126,445,729 1 i 100% \\| Resources, t \\| \nNo---\\| Observation. ee = = a \nRecommendation \n-\u2014\u2014- \n1.2 Performance of External Assistance \nThe entity had an approved budget for external assistance of UGX. 1,511,783,000 from I advised the Accounting the various programmes out of which UGX. 860,353,302 was warranted resulting in a Officer to roll over the shortfall of UGX. 651,429,698 representing 57% performance. \nunimplemented activities to the subsequent The performance of warrants for each of the programmes is shown in the table below; \nperiod. In addition the Accounting \nOfficer Programme Approved budget Warrants should engage the development partners \nNatural Resources, \nfor the commitment. 159,184,000 15,216,800 \nEnvironment \nHint Cealblee! \n1,352,599,000 845,136,502 Development \nThe UGX. 651,429,698 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all detailed in the table below; \nProgram Amount not Activities not Purpose of the me warranted implemented unimplemented", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}, [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}]], "page": 6, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_activity", "metadata": {"headings": [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], "page": 7, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a re \u2014 a \\_ \nHuman \nReviewing and To develop data Capital 507,462,498 improving school collection tools, Develop \ndevelopment plans, screen children Under ment \nholding coordination 5 years, and educate meetings, planning for the communities schools, developing and especially new application of data mothers about the collection tools, mass balanced diet. screening of Under 5 \nyears, mentorship and \ncoaching, \nfood \ndemonstrations and data \nmanagement. \nf\u00fc \nNatural 143,967,200 Strengthen coordination To promote Resource \nfor sustainable natural sustainable resource \nS, \nresource management. management of dams Environm \nSensitization of Local especially in ent Governments and Nackichumet. \n\u201ecommunities \non sustainable natural \nmanagement. \nfacilitate review of catchment management plans. \n651,429,698 \n\\| 1.3 Utilization of Warrants \nOut of the total warrants of UGX. 43,401,614,471 availed during the year, UGX. I advised the Accounting 19,305,841,201 was utilized by the entity resulting in un-utilized warrants of UGX. Officer to engage 24,095,773,270 representing utilization of 44% as shown in the table \nrelevant authorities to \nNo Observation Recommendation = \n5 \n---", "metadata": {"headings": [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}, [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}]], "page": 7, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5 Services | | | de", "metadata": {"headings": [{"headings_0": {"content": "5 Services | | | de", "page": 8, "level": 3}}, {"headings_1": {"content": "_activity", "page": 7, "level": 2}}], "page": 8, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Natural", "metadata": {"headings": [{"headings_0": {"content": "| Natural", "page": 8, "level": 3}}, {"headings_1": {"content": "5 Services | | | de", "page": 8, "level": 3}}], "page": 8, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| 1,144,162,529 793, \u201a671, 423 | 350,491,106 | 69%", "metadata": {"headings": [{"headings_0": {"content": "| 1,144,162,529 793, \u201a671, 423 | 350,491,106 | 69%", "page": 8, "level": 6}}, {"headings_1": {"content": "| Natural", "page": 8, "level": 3}}], "page": 8, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Resources, \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| 1,144,162,529 793, \u201a671, 423 | 350,491,106 | 69%", "page": 8, "level": 6}}, {"headings_1": {"content": "| Natural", "page": 8, "level": 3}}], "page": 8, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Environment, |", "metadata": {"headings": [{"headings_0": {"content": "| Environment, |", "page": 8, "level": 2}}, {"headings_1": {"content": "| 1,144,162,529 793, \u201a671, 423 | 350,491,106 | 69%", "page": 8, "level": 6}}], "page": 8, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Climate Change, \\| \\| \\| ol Land And Water \\|", "metadata": {"headings": [{"headings_0": {"content": "| Environment, |", "page": 8, "level": 2}}, {"headings_1": {"content": "| 1,144,162,529 793, \u201a671, 423 | 350,491,106 | 69%", "page": 8, "level": 6}}], "page": 8, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "th iy", "metadata": {"headings": [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], "page": 8, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| al NE Sh fi \\| ea en Public Sector \\| 3,118,586,404 2,472,941,614 645,644,790 Transformation \net Tourism \\| 0000000000 S 1,906,700 1,906,000 700 Development \\_\\_ \" \u201eSs UM UM len a \nyeaa Total 43,401,614,47 \\| 19,305,841,20 24,095,773,2 1 oh 70 \\_ \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all as detailed in appendix 3 \nAs a result of failure to utilise warrants Iriiri Seed Secondary School was only built up to slab level. \nThe Accounting Officer explained that the District received erroneously 21 billion supplementary for salaries which shot the District\u2019s budget above their exceptions of UGX. 600 million required. The balance was due to delayed procurement process of Iriiri seed School which delayed the construction work that began in August 2022. \nI informed the Accounting officer that the matter shall be brought to the attention of the PS/ST. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}, [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}]], "page": 8, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the \nI advised the Accounting work plan of a vote shall indicate the key performance indicators to be used to gauge Officer to ensure that all the outputs. activities have appropriate performance Part A of the performance contract for Accounting Officers outlines the core performance \nindicators and targets. requirements against which their performance should be assessed in regard to \nachievement of planned results. This requires the Accounting Officer to be assessed on \nthe extent to which annual key performance indicators and targets are achieved for key \nprojects and/or programs. \nI reviewed the approved work plan and sampled 6 outputs with a total of 14 activities. I noted the following; \n01 output with 04 activities had clear performance indicators and targets. \n\u00b0 \n05 outputs with 10 activities did not have clear performance indicators and . \ntargets as summarized in the table below and detailed in appendix 4. \nTable showing performance indicators and targets \nCategory of No. No of No. of No of Expend % outputs of activi Activities activiti iture Quantif outp tiesin with es Amount ication uts the clear without (UGX) of samp outpu performa clear Bn outputs led ts nce perfor", "metadata": {"headings": [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}, [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}]], "page": 8, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u2014\u2014- ae \n= nate -Recommendation -\u2014~ programme based and as such the system does not have specific indicators, at district \nlevel as in the previous PBS system.", "metadata": {"headings": [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], "page": 9, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nI informed the Accounting Officer that that the matter would be brought to the attention of the MoFPED. \n1.5 Implementation of outputs \nI assessed the implementation of six (06) outputs with fourteen (14) activities worth I advised the Accounting UGX. 2.8 Bn that were fully quantified and noted that; \nOfficer to roll over the affected activities to the Two (02) outputs with five (05) activities and expenditure worth UGX 0.725Bn \nnext budget cycle. \n\u00b0 \nwere fully implemented. \nFour (4) outputs with 09 activities worth UGX. 2.075Bn were partially \u00b0 \nimplemented. Out of 09 activities, the entity fully implemented 04 activities; two (02) activities were partially implemented, while three (03) activities were not implemented. \nTable showing performance indicators and targets \nNo of No. of No of No of Expendit ry of activitie Activiti activities activities ure output es partially not Amount s \nfully impleme impleme (UGX) imple \nmente \nPartiall \ny \nimplem \nented \noutputs \n[Wee \nar] \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}, [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}]], "page": 9, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poe", "metadata": {"headings": [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}], "page": 9, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Labour based maintenance of 2 roads \nConstruction Works of 2 seed schools in Iriiri and Lopeei 09 Periodic Maintenance of Iriiri-Napak Road \nce Construction of Water Plants \nPayment of retention for Latrine construction \nGy Lease of 3 Other Dwellings \nRefer to Appendix 5 for details. \nThe Accounting Officer attributed the above to budget cuts, breakdown of the Equipment and delays by MOES during the hybrid procurement process. \n\\| \\| Progra. Activity - \u2018\\| \nNo. Total \\| \\| Manageme - \n\\| Pictorial. \u2018Summary \n. \n- \nmme details expenditure evidence of findings conclusi nt (UGX) (Time, on Response Quality, \nQuantity, \nCost and \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}, [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}], [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}], [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}], [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}]], "page": 9, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "metadata": {"headings": [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}], "page": 10, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ed Maintenan \\| \nTranspo ce of km \nrt on Iriiri- \n\\| Infrastru Napak \n\\| \nAt the time\u201d There The \nof inspection was delay Accounting aie on in Officer 06/10/2023, completio attributed the road of this to n \ncture Road \\| works were works, breakdown \\| \nAnd \nstill on-going which of Services \n\\| yet according resulted Equipment to the in specifically department delayed the grader work plan, service and the they should delivery. wheel", "metadata": {"headings": [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}, [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}], [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}]], "page": 10, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u2014\u2014J have been loader. One of six completed However, sections of by 30% June \nthe district unfixed culverts \nIn borrowed addition, \nMoroto \n\\| there was no District\u2019s \\| camber on machines to", "metadata": {"headings": [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}], "page": 10, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2023. In borrowed addition, \nMoroto \n\\| there was no District\u2019s \\| camber on machines to", "metadata": {"headings": [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}], "page": 10, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "GRAAL PEN EBeBEBEs U Ep Er RE TERI ER \nthe road. resume", "metadata": {"headings": [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}, [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}]], "page": 10, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Works,", "metadata": {"headings": [{"headings_0": {"content": "Works,", "page": 10, "level": 2}}, {"headings_1": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}], "page": 10, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ELSE \nTe June] \\|\\} 3 Labour 78,000,000 At the time \nbased \nof inspection, quality of \nmaintenan \nworks were the road \nce of 2 \nfully was \nroads completed satisfacto and the road ry. \nwas \n\\| [AGI motorable \nHal Ne NE ik \n226,000,000", "metadata": {"headings": [{"headings_0": {"content": "Works,", "page": 10, "level": 2}}, {"headings_1": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}], "page": 10, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], "page": 10, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The advised the Accounting Officer to engage URF for additional funding to be able to deliver the required services. \n1.7.2 Funding for road activities under URF \nThe District received UGX. 428,782,679 from Uganda Road Fund and transferred UGX. 150,766,601 to its Town councils and sub counties. The balance of UGX. 279,888,000 was to be utilized on District Roads. \nA review of the District work plans revealed that UGX. 320,877,287 was budgeted to \nr=] \n2-1 Mechanized: \u2014 \\| \n31,777,287 \\|~- Maintenance \nPeriodic maintenance 229,000,000 193,955,000 35,045,000 \nnee \n\\| \nOperational Expenses 36,600,000 73,343,000 (36,743,000) \nSub Total 320,877,287 279,888,000 40,989,287 \nTransfers to Other 163,367,713 150,766,601 12,601,112 92% Local governments \nec GRAND TOTAL 484,245,000 428,782,679 55,462,321 88.5% The failure to fully fund the budget resulted into failure to implement planned activities as below \nRoad works category Description Budgeted Amount \\*000\" \u201cMechanized a and SENIOREN graveling of pe SETI", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}]], "page": 10, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13,500,000", "metadata": {"headings": [{"headings_0": {"content": "13,500,000", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}], "page": 11, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~~ maintenance Grading spot Cholicholi road \nMechanized maintenance Construction of drift and graveling Lorengecora a on - \n33,000,000 \u00a9 Namendera Road \n46,500,000 \nThe Accounting Officer explained that the shortfall in the release of funds by URF was due to budget cuts. Following budget call circulars, unimplemented activities were rolled over to the next financial year.", "metadata": {"headings": [{"headings_0": {"content": "13,500,000", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}, [{"headings_0": {"content": "13,500,000", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": "13,500,000", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": "13,500,000", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}]], "page": 11, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "13,500,000", "page": 11, "level": 1}}], "page": 11, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that unimplemented road activities are rolled over for implementation in the subsequent period. \n1.7.3 The service delivery under focus areas \nI sampled four (04) out of Ten (10) activities in Four (4) focus areas with a total expenditure of UGX. for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nSN Focus area Key Observation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "13,500,000", "page": 11, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "13,500,000", "page": 11, "level": 1}}]], "page": 11, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Key Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "seucmmars cmmenes: \u2018Education \u2014 \n1 grant - One house in Lokodiokodio had not \nI advised the Accounting aa \nSNE to \\| Officer Former SFG \nyet been occupied due to need for fast track the remedying of the correction of defects. Additionally, all works by the contractors to ensure toilets had been constructed short of faster service delivery \n2 stances in contrast with \nrequirements of the BOQs. \n2 \n2 Micro scale irrigation \nThe farm equipment was already I advised the Accounting Officer to \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nNapak District had a wage budget of UGX 33,141,980,547 out of which UGX. 11,481,312,284 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nObservation \nRecommendation 2.1 Utilization of the Wage Budget \nThe District had an approved wage budget of UGX. 10,881,565,560, and obtained MoFPED \nshould supplementary funding of UGX. 22,260,414,986 resulting into a revised wage budget always \nrelease of UGX.33,141,980,546 which was all warranted. \nsupplementary budgets \nas \"quested. \nOut of the total warrants, UGX.11,481,312,284 was utilized by the District resulting in \nun-utilized warrants of UGX 21,660,668,262 representing utilization of 35% as \nsummarized in the table below and detailed in Appendix 6 \n[Approved \\| Supplementary \\| Revised Warrants \\| Payments \\| Unspent \\| Budget UGX. Bn Budget UGX. Bn UGX. Bn \\| Balance", "metadata": {"headings": [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}, [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}]], "page": 11, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| UGX.", "metadata": {"headings": [{"headings_0": {"content": "| UGX.", "page": 12, "level": 1}}, {"headings_1": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}], "page": 12, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 \"Water \"and production wells _", "metadata": {"headings": [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}], "page": 15, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ji Rural Drilling of 2 In [\\#2 \\| 2 \\| Sanitation Sub-Grant Achukuda RGC\\_\\_ \neSneyen \\| (traditional component) drilling of 4 \\| 1.2 \nSitting \\| \u201aand boreholes i 4 saat a IR \nIn . \\_ Construction of Storage tank at \\| 1 1 \n1 \n\\| Lokited Town Council \\} \\| \n\\| \naa \\| \"Borehole Rehabilitation \n\\| \n\\| \\| \nPiped \u201cWater Sub-Grant \\| u \nConstruction of piped \\| 1 \nwater system :", "metadata": {"headings": [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}, [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}], [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}], [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}], [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}]], "page": 15, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], "page": 15, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| (UgIFT component) in Lokeru \n\\| \n\\\\ \"Repair Mini Solar \u201cpiped \u2014 water \\|2 \\| \nu \\| \nof \n\\| systems \nExtension of j 1 1-1 \nPiped water \u201csystem sie do \\| from Longariama to Naregae \n\\_\\| \nn \ned audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \n9 out 9 projects in the approved work plan were in the indicative list of capital oe \ninvestments therefore eligible for funding under the grant. \nDesk and field appraisals were undertaken for all the Nine (9) planned projects o \nto ensure funds were spent on appropriate investments to avoid litigations and ineffective service delivery. \nThe District had water quality testing kits to carry out water quality testing. oe \noe I noted from certificates of analysis for the 68 water sources collected and analysed for existing water sources, were found to be suitable for human", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}]], "page": 15, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "consumption", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 15, "level": 1}}], "page": 16, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe Functional water user committees for newly installed boreholes for Ngoleriet and Lotome sub counties were instituted to ensure local ownership and long term usage of the facilities. \nOne (1) ongoing UGFIT project (seed schools) had been considered for water oe \nsource. This is as a result of the additional financing from UGIFT. \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \noe The proposed investments are derived from the approved LG Development", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 15, "level": 1}}, [{"headings_0": {"content": "consumption", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 15, "level": 1}}], [{"headings_0": {"content": "consumption", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 15, "level": 1}}]], "page": 16, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Plan.", "metadata": {"headings": [{"headings_0": {"content": "Plan.", "page": 16, "level": 3}}, {"headings_1": {"content": "consumption", "page": 16, "level": 1}}], "page": 16, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe prescribes the thresholds for allocation of rural water and sanitation sub- grant (traditional component), and piped water sub-grant (UgIFT", "metadata": {"headings": [{"headings_0": {"content": "Plan.", "page": 16, "level": 3}}, {"headings_1": {"content": "consumption", "page": 16, "level": 1}}], "page": 16, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component),", "metadata": {"headings": [{"headings_0": {"content": "component),", "page": 16, "level": 1}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}], "page": 16, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe provides an indicative list of capital investments and other development activities to be funded. \noe stipulates that LGs should prioritise water supply investments for sub- counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \n4.1.2.2 Funding and Absorption \nI reviewed the budget performance of Napak DLG and noted the following; \n~-out- of funds received of UGX. 195,335,784 (40%) for the Piped Water~Sub-Grant (UgIFT component), UGX. 156,493,018 (80%) was spent leaving UGX. 38,842,766 (20%) un-utilized as shown in the table below. \nSN Category \\| Approved Release Expenditure Un-utilized \\| % \\| \n\\| Estimate Abs", "metadata": {"headings": [{"headings_0": {"content": "component),", "page": 16, "level": 1}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}, [{"headings_0": {"content": "component),", "page": 16, "level": 1}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}], [{"headings_0": {"content": "component),", "page": 16, "level": 1}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}], [{"headings_0": {"content": "component),", "page": 16, "level": 1}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}]], "page": 16, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| orpt", "metadata": {"headings": [{"headings_0": {"content": "| orpt", "page": 17, "level": 5}}, {"headings_1": {"content": "component),", "page": 16, "level": 1}}], "page": 17, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ion DE. BEE ; ; \n\\| (A) (UGX) =\\| (B) (UGX) (C) (UGX) (B-C) \\| ia \\| Bo el re 2 a eg Rural Water and 289,415,624 289,415,624 289,411,114 4,510 100 Sanitation Sub- % Grant (traditional", "metadata": {"headings": [{"headings_0": {"content": "| orpt", "page": 17, "level": 5}}, {"headings_1": {"content": "component),", "page": 16, "level": 1}}], "page": 17, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], "page": 17, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \u2014\u2014 \\| EEE HERE eel 2 \nPiped Water Sub- \\| 195,335,784 195,335,784 156,493,018 38,842,766 \\| 80% \n\\| \n\\| \n\\| Grant (UgIFT \\| \n\\| \n\\| [siete eeompanent) Dr \nar 21a Rates as Me \nal ee ne ee \n\\| \n\\| Total \n484,751,408 484,751,408 445,904,132 38,846,528 92 i \\| % \n4.1.3 Fairness in the distribution of projects \nParagraph. 5.1 Of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 provides that during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates. \nIt was revealed that, the District lacked allocation sheets to guide the allocation and distribution of projects to sub counties. This made it was to establish whether the distribution of projects was done fairly basing on comparison of each sub-county\u2019s need \nAllocation of funds to Sub Counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that the the Sub Counties with the lowest Water coverages are Iriiri and Napak Town Council, and that these two have been ear marked by Ministry of Water and Environment for Multi Billion water projects. Therefore, there was a need to consider other sub-counties whose villages did not have any water sources. \nRecommendation \nLGs should-maintain-an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the management of fixed assets and made the following", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}, [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}]], "page": 17, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}], "page": 18, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District did not have land title, agreement, formal consent, or MoUs for the land on which two (02) water facilities were constructed. Appendix 7 refers. \nConsequently, the projects are exposed to denial of service to the communities due to land wrangles. \nThe Accounting Officer explained that Land consent forms for the 2 production wells drilled at Achukudu and for Lolet Piped water system were still being processed at the time of audit. \nRecommendation \nI advised the Accounting Officer to fast track the processing of land ownership for the water projects. \n4.1.4.1 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \n\u00b0o Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}, [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}]], "page": 18, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "observations;", "page": 18, "level": 1}}], "page": 18, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the District must have approved engineering designs from the Ministry of Water and Environment. \nAll DLGs should have water quality testing kits. \nDistricts should test at least 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. \nAll boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "observations;", "page": 18, "level": 1}}], "page": 18, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], "page": 18, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nUnapproved designs ~cause~ cost~ inefficiencies due~ to the need for constant", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ad", "metadata": {"headings": [{"headings_0": {"content": "ad", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 3}}], "page": 19, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "adjustments during implementation. Quality may also be compromised which negatively affects service delivery. \nThe Accounting Officer explained the District wrote to the Ministry of Water and Environment for the approval of the design of Lolet Piped Water System but this was never done to date and the District was at a great risk of losing the funds from DINU.", "metadata": {"headings": [{"headings_0": {"content": "ad", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 3}}, [{"headings_0": {"content": "ad", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 3}}]], "page": 19, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}], "page": 19, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up and seek approval from Ministry of Water and Environment before implementation of planned projects. \n4.1.6 Project completion \nRegulation 18(3) of the LGFAR, 2007 states that budget estimates shall be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as the programme of the council. \nA review of the annual work plan revealed that Nine (9) activities were supposed to have been implemented during the Financial Year2022/2023. However only 4 activities were fully implemented, 3 activities were partially implemented and 2 activities were not implemented as detailed in Appendix 9. \nFailure to implement all planned activities negatively affects service delivery. \nThe Accounting Officer explained that drilling on 2 sites hit dry well and site for repairs of Mini Solar Piped Water Systems was taken up by development partners", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}]], "page": 19, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with the Development Partners to ensure full implementation of planned activities. \n4.1.6.1 Inspection of water Grant activities \nI conducted physical inspections of three (3) projects implemented at UGX. 181,507,835 on 06\" October 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TSN] ee Eee", "metadata": {"headings": [{"headings_0": {"content": "TSN] ee Eee", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Activity re", "metadata": {"headings": [{"headings_0": {"content": "Activity re", "page": 21, "level": 4}}, {"headings_1": {"content": "TSN] ee Eee", "page": 21, "level": 2}}], "page": 21, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~~)", "metadata": {"headings": [{"headings_0": {"content": "~~)", "page": 21, "level": 3}}, {"headings_1": {"content": "Activity re", "page": 21, "level": 4}}], "page": 21, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 Planned ~~ [Actual : \n\\| \\| quantity quantity \\|", "metadata": {"headings": [{"headings_0": {"content": "~~)", "page": 21, "level": 3}}, {"headings_1": {"content": "Activity re", "page": 21, "level": 4}}, [{"headings_0": {"content": "~~)", "page": 21, "level": 3}}, {"headings_1": {"content": "Activity re", "page": 21, "level": 4}}]], "page": 21, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "metadata": {"headings": [{"headings_0": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}, {"headings_1": {"content": "~~)", "page": 21, "level": 3}}], "page": 21, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "jd", "metadata": {"headings": [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], "page": 21, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \no A no-objection of planned investments was obtained from the ministry of Education for a two-year contractual agreement with the best evaluated bidder upon clearance by the office of the solicitor General. \noe The District prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. \noe Withholding Tax of UGX. 74,362,655 was deducted from payments made to Contractors of UGIFT projects \n4.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.2.3 Planning and Budget Performance \n4.2.3.1 Funding and Absorption \nOut of the approved budget of UGX. 3,230,038,576, the district received UGX. 3,230,038,576 (100%). Out of the received funds, UGX. 1,307,168,092 (41%) was spent, thus leaving UGX 1,922,870,484 unutilized. Details are in the table below; \nDetails Approved budget Warrants/ \nUnder \nabsorption (UGX) Release (UGX) \na", "metadata": {"headings": [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}, [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}]], "page": 21, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lese)", "metadata": {"headings": [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], "page": 21, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital 3,180,038,576 3,180,038,576 1,263,037,592 1,917,000,984 development \nRecurrent 50,000,000 50,000,000 44,130,500 5,869,500 \n3,230,038,576 3,230,038,576 \\| 1,307,168,092 1,922,870,484 \nUnder absorption of released funds resulted in non-implementation of the following key activities; \ne \n~~~: 4.2.4 Implementation of UGIFT activities \n4.2.4.1 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\u00b0\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which one (1) UGIFT infrastructure projects worth UGX 3,172,890,840 were implemented. Details are in the table below; \n\\| SN \\| UGIFT Project . \n\\| Contract Amount", "metadata": {"headings": [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}, [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}]], "page": 21, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UCX", "metadata": {"headings": [{"headings_0": {"content": "UCX", "page": 22, "level": 2}}, {"headings_1": {"content": "lese)", "page": 21, "level": 1}}], "page": 22, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 1 \\| Construction of Iriiri Seed Secondary school in Koomo Village, \\|", "metadata": {"headings": [{"headings_0": {"content": "UCX", "page": 22, "level": 2}}, {"headings_1": {"content": "lese)", "page": 21, "level": 1}}], "page": 22, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,172,890,840", "metadata": {"headings": [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], "page": 22, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \n\\|\\_\\_\\| Irliri subcounty \\| a \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that a land surveyor, EMZO was contracted to survey the land and Management is awaiting official title from the Ministry of lands. \nRecommendation \nI advised the Accounting Officer to follow up with Ministry of Lands and ensure that the titling is concluded. \n4.2.4.2 Inspection of UGIFT infrastructure \nI conducted physical inspections of one UGIFT projects implemented at UGX. 1,605,709,665 on 04\u00b0\" November 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN \\| Project Inspection Pictorial Evidence \\| Recommendation \\| \n\\| Remarks (Time, \n\\| Quality, Quantity, \n\\| Cost and \n\\| \nFunctionality) \n\\| 1 \nI \n\\| wok \\| \n7 a\" f 2 en aE ti DeruHrTH a u \nx ve \n1 Construction of \\| e Works were \nI advised the \\| \n\\| \nTriiri Seed \\| stalled with no \\| \nAccounting Officer to \n\\| Secondary \\| workers on site. \nfollow up the matter \\| \\| \\| School at \\| \nFoundation \\| \\| contractor to \nwith the \\| design Wes \nKoomo village, \\| \\* IR \nrestart works \u201cIriiri Subcounty \\| \\| \nimmediately, else or \n\\|. Ceanged,: from] \n\\| \nContractor: \\| Strip to pad. \\| \\| \nterminate the contract lawfully. \n\\| \nAdler \\| Management \\| \n\\| Construction Response \\| \n4.3\u00b0 Education Deveiopment Grant Bi - m The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 702,707,064 for the construction of; two (2) classroom blocks in Apeitolim primary school, three (3) four-unit staff houses, and rehabilitation of classroom and staff houses in various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas were management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}, [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}]], "page": 22, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "o The allocation of Education Development grant funding was appropriately done in accordance with the set criteria. \noe I noted that funds were spend in accordance with the approved Education Development grant work plan \no 7 Projects worth UGX. 637,397,726 were screened for likely environmental and social impacts before implementation. \noe Project Management Committees and Procurement Committees of Seven (7) Projects/programs sought guidance from the District specialists for contracts oe Contracts of the 7 projects included measures to mitigate environmental and social risks and were screened for likely environmental and social impacts before implementation. \no Seven Projects/programs were reviewed by the internal auditor. \no The District spent funds worth UGX.702, 685, 013 on only eligible activities. \no No funds were spent on activities outside approved Education Development grant work plan. \nProject Management Committees and Procurement Committees of seven (7) o \nProjects/programs sought guidance from the District specialists. \no I noted that seven (7) Projects worth UGX. 637,397,726were monitored by different stakeholders and committees such as the quality assurance committee of the LG. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of \nand allocation \nRecommendation:", "metadata": {"headings": [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}, [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}]], "page": 23, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- > capartty the eecnortllite I advised the Accounting Officer to provide \nbuilding to \nofficers to ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of schools to benefit from the", "metadata": {"headings": [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], "page": 24, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Education Development grant. \nb) \nFunding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 702,707,064 representing 100% funding. \nOut of the UGX. 702,707,064 released, UGX. 702,707,064 had been spent by the end of the year, resulting into full absorption. \n4.3.3 Inspection for service delivery under the Education Development Grant \nI sampled two (2) projects with a total expenditure of UGX. 231,674,129 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN \\| \\| Project Inspection \nRecommendation(s) \\| Remarks (Time, \\| \n\\| \nQuality, \nQuantity, Cost i \nand \n\\| \nFunctionality) \\| \\| 4 \"\\| \n22 \n- \n1 Construction Works were \\| \\| \n\\| \neucerenst ~ ie I advised \nthe Accounting \\| \\| \n\\| of 2 classroom complete \\| \n\\| Officer to carry out. block at One \\| \\| \ne \n\\| \n\\| \\| adequate appraisal and \\| \\| Apeitolim lightening arrestor \nfield verification exercise of \n\\| \nprimary school in place instead of \\| \nthe Projects/programs to \\| 2 arrestors as per \\| \n\\| ascertain that they are fully Contractor: \u0131 BOQ \\|", "metadata": {"headings": [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}, [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}]], "page": 24, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | per", "metadata": {"headings": [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], "page": 24, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented as their \\| Joloks Fast \\| \u00a9 There \n\\| BOQs before approval of general \\| was a leakage in \n\\| disbursement of funds. supplies the gutter, which \\| \n\\| \\| ae \\| \\| \n\\| didn\u2019t allow proper \nPhoto showing aS state of classroom \\| \\| \n\\| Contract retention of water \\| \nblock at Apeitolim school \\| primary \\| \\| amount: UGX. in the tank \\| as at 04-Nov-23 \n\\|\\| \\| \n\\| 87,565,459 e There \\| \n\\| \n\\| was no sign board \n\\| \\| \nAmount paid for the project at \n\\| \n\\| \n\\| to inspection \\| the site. \n\\| date: UGX \n2 Construction Facility was \\| \n\\| I advised the Accounting \\| \n\\| of staff house \\| complete but not \\| \n\\| Officer to cary out \n4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Napak District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nNapak District budgeted and received UGX.196,550,093(100%) to implement the following activities. \nje \\| Category \\| \nActivity Planned \\| Actual quantity quantity a \n\\| 2 \\| Capital Development (micro \\| Installation of 2 \naa \n\\| scale irrigation equipment) \\| irrigation equipment \\| \n2 \nal \\_\\_\\_\\| \n2 \n2 Complementary services \\| Training of farmers \\| 1", "metadata": {"headings": [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}, [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}]], "page": 24, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[4 |", "metadata": {"headings": [{"headings_0": {"content": "[4 |", "page": 25, "level": 3}}, {"headings_1": {"content": "| | per", "page": 24, "level": 2}}], "page": 25, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| demo \\| \\| \\| Setting up 3 3 \\|", "metadata": {"headings": [{"headings_0": {"content": "[4 |", "page": 25, "level": 3}}, {"headings_1": {"content": "| | per", "page": 24, "level": 2}}], "page": 25, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ms eee", "metadata": {"headings": [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation programme was done in accordance with the grant guidelines. \nThe following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \noe Irrigation equipment worth UGX. 55,540,224 were supplied and installed to three (03) beneficiary farmers. \ne A review of the procurements undertaken worth UGX. 55,540,224 revealed that the district complied with the selection criteria for the lowest priced technically responsive bid. \ne The supplier offered training and technical support to 03 beneficiary farmers during the warranty period. \n4.4.1.1 Areas of improvement \nI noted the following areas where the District needs improvement; \no- The share of the grant for complementary services will be spent: on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field", "metadata": {"headings": [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}, [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}]], "page": 25, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "schools)", "metadata": {"headings": [{"headings_0": {"content": "schools)", "page": 26, "level": 1}}, {"headings_1": {"content": "ms eee", "page": 25, "level": 3}}], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "schools)", "page": 26, "level": 1}}, {"headings_1": {"content": "ms eee", "page": 25, "level": 3}}], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "schools)", "page": 26, "level": 1}}], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that the District allocated 100% to capital development instead of the required 75% leading to over allocation by UGX. 49,137,500 (25%) while Complementary services was under allocated by UGX. 49,137,500 (25%) as shown in the table below. \nMain Expenditure Items Threshold as Actual \nApproved Variance Audit per the percentage budget (UGX) remark guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "schools)", "page": 26, "level": 1}}, [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "schools)", "page": 26, "level": 1}}]], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ser", "metadata": {"headings": [{"headings_0": {"content": "ser", "page": 26, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "res", "metadata": {"headings": [{"headings_0": {"content": "ser", "page": 26, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "cance", "metadata": {"headings": [{"headings_0": {"content": "cance", "page": 26, "level": 1}}, {"headings_1": {"content": "ser", "page": 26, "level": 3}}], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital Development 75% 100% 196,550,000 0% Over \n\\| \\| \\| \n(micro scale irrigation \nallocation equipment) \n\\| \nAU EHEN \nHi SoA ATT \nComplementary 25% 0% 0 0% Under services", "metadata": {"headings": [{"headings_0": {"content": "cance", "page": 26, "level": 1}}, {"headings_1": {"content": "ser", "page": 26, "level": 3}}, [{"headings_0": {"content": "cance", "page": 26, "level": 1}}, {"headings_1": {"content": "ser", "page": 26, "level": 3}}]], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 26, "level": 3}}, {"headings_1": {"content": "cance", "page": 26, "level": 1}}], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Han _", "metadata": {"headings": [{"headings_0": {"content": "Han _", "page": 26, "level": 1}}, {"headings_1": {"content": "Total", "page": 26, "level": 3}}], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Allocation", "metadata": {"headings": [{"headings_0": {"content": "Allocation", "page": 26, "level": 3}}, {"headings_1": {"content": "Han _", "page": 26, "level": 1}}], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ji BE En 196,550,000 Jan \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting Officer attributed the matter to PBS challenge that during budgeting it was lumping both components amounts to capital development budget line. However, this has been corrected in the current budget of 2023-2024.", "metadata": {"headings": [{"headings_0": {"content": "Allocation", "page": 26, "level": 3}}, {"headings_1": {"content": "Han _", "page": 26, "level": 1}}, [{"headings_0": {"content": "Allocation", "page": 26, "level": 3}}, {"headings_1": {"content": "Han _", "page": 26, "level": 1}}], [{"headings_0": {"content": "Allocation", "page": 26, "level": 3}}, {"headings_1": {"content": "Han _", "page": 26, "level": 1}}]], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoFPED in case of system challenges. \n4.4.1.4 Budget performance \n\\| \n\\| Item Revised \\| Warrants) [Total Variance \\| % ~ \\| \\| \n\\| budget Release expenditure (as \\| \\| absorption \n\\| \\| \n\\| \\| payment \\| \\| \\| per \\| \\| \\| \\| \\| file) \n\\| A 'B He \\| D=(B-C) \\| (D/B)\\*100 \\| Quarter \\| 0 0 00% \\| \none \n0 \u2014\\_ \\_ 1 : \\\\ 0 2 \\| u Quarter two \\| 65,516,667 \\| 655166] 0 65,516,667\u00b0 \\| 100% \\| BEE jez a ea A HT \nEe Ae ui ee Be SH Er ME Te ee 2 \n\\| Quarter three \\| 65,516,667 \\| 65,516,667 \n0 \\| 65,516,667 \\| 100% \\| Quarter Four =\\| 65,516,667 \\| 65,516,667 \\| 196,550,001 \\| 131,033,334 \\| -200%", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}]], "page": 26, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "metadata": {"headings": [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that all funds were spent in the last quarter, even though some funds had been received much earlier. \nDelayed implementation of planned activities may result into costly future extensions. \nThe Accounting Officer attributed the delayed implementation to delayed commencement of works by the contractor. \nRecommendation \nI advised the Accounting Officer to ensure timely supervision and monitoring of project implementation and for effective service delivery. \n4.4.2 Implementation of the Micro Scale irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; \nFarmer awareness raising will be based on a communication strategy and user- oe \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. o \nFarmer's co-funding are budgeted, managed and accounted for using Government systems. \neo The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. \no The supply and installation of equipment. \noe The supplier shall carry out service and maintenance during the warranty", "metadata": {"headings": [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- awareness, farm visits, demonstrations and farm field-schcols. Details in Appendix 10.", "metadata": {"headings": [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 28, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nHowever, I noted that the outputs for complementary activities were inadequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the", "metadata": {"headings": [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 28, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}], "page": 28, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "As a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines. \nFailure to adhere to the budget negatively affects the delivery of services and contradicts the purpose of budgeting. \nThe Accounting Officer explained the PIAPs for the outputs were not specific to Local governments which affected quantifying of outputs in the work plan. However, he acknowledged the advice and committed to include indicators per program to easily get the output per program, going forward.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}]], "page": 28, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], "page": 28, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \nI advised MoFPED to ensure that performance indicators are adequately provided for in the Local Government budget on the PBS System. \n4.4.4 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled 02 out of 03 irrigation projects with a total expenditure of UGX. 37,026,816 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed; \nSN Activity Details of \\| Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Recommendation(s) ]", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 28, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| findings (Time, \\| \\| \nQuality, \\| \\| i \\| j \\| \n\\| \\| Quantity, Cost \\| \\| \n\\| \\| and \\| \n\\|\\_\\_\\| \\| Functionality) a= \n. \n1 \\| Delivery and Size of the \n\\| I advised the e \n\\| installation of \\| farm: \n1.5 acres \n\\| \nAccounting Officer to \nAF-96R-18,513,408 1 \u2014 and spoilt\\} Photo \nshowing state ordemo \n7 \n\\| \n\\| \\| farm at Napak Seed \\| Management \n\\| Secondary school as at 05- \\| \n\\| \n\\| \\| response Kos... nee \noa ZA le \\| 2 Activity: e Training \n\\| ee Tele. Mars Be Tae\u201d Ea as DE ie \\| I advised the Accounting Delivery and received from \n\\| Officer to task the \\| installation of the equipment \nContractor to make the surface pump supplier: \nnecessary corrections \\| irrigation Training on \nbefore the project is equipment at usage of \nlaunched. \nNapak Seed equipment \\| \n\\| \n\\| Secondary School done. \nin Lorengecora e Security of the \nequipment: \nContractor: Oba Solar panels \n\\| and Sons accessible and \nEnterprises not raised. It \nis an area \nContract where children \namount: UGX. and animals \n18,513,408 can access \nand spoil it. \nAmount paid to \ninspection date: \nUGX18,513,408", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 28, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INFORMATION", "metadata": {"headings": [{"headings_0": {"content": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}], "page": 29, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the \nReporting 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": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, [{"headings_0": {"content": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}], [{"headings_0": {"content": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}], [{"headings_0": {"content": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}]], "page": 29, "document_name": "Napak District Local Government Report of the 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": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}], "page": 30, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quarter.", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], "page": 33, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o None of the 57 SACCOs received funds in the 3 Quarter yet UGX. 1,425,000,000 was expected per quarter. \n\u2018The Accounting Officers explained that the mandate to release-funds lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \nI informed the MOFPED to always release funds as planned to ensure timely implementation of projects for effective results. \n4.5.5 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX. 21,000,000 (2%) out of the PRF received of UGX. 1,085,571,561 leaving UGX. 1,064,571,561 (98%) undisbursed. Appendix 12 refers. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that funds could not be released to the households since the SACCOs were not yet operational as per the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}, [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}]], "page": 33, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Quarter.", "page": 33, "level": 3}}], "page": 34, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n4.5.6 Inclusion of Parish/Wards in the PDM \nParagraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Quarter.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Quarter.", "page": 33, "level": 3}}]], "page": 34, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "As a result,--PDM- objective of eradicating poverty may not be achieved, thus ~~ ~-~- -~ affecting economic transformation. \nThe Accounting Officer explained that only 57 out of 59 administrative units have been gazetted by Government and currently benefiting under PDM. He further explained that the two wards that were left out under Napak TC have been submitted to MoLG for consideration.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Development.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 35, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], "page": 35, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to bring the matter to the attention of MoLG for gazetting and inclusion in the PDM Programme.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], "page": 35, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.5.7 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}]], "page": 35, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the o \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on \nnent here\u2014---was---no-\u2014\u2014-evidence:~-\u2014 of; constituted \u2014-is trained\u2014on\u2014its-; \n--- \n~~ \nMobilization and sensitization of the \\| roles and\\_ responsibilities to various stakeholders at all levels \\| ensure its functionality. \nincluding communities, \\| \n\\| \ne There was no evidence of Support for \\| \n\\| \\| \nthe continuous formation of PDM \\| \nenterprise groups, \\| e There was no training of the PDM \n\\| \nenterprise groups and SACCOs, and, \ne There was no continuous data \ncollection at household and \n\\| community levels. \\| \n\\| Failure to fully constitute the Core \\| implementation team negatively affects \\| \\| \n\\| mobilisation, sensitisation, data \\| \n\\| \\| \ncollection and training of PDM \\| \n\\| enterprise groups and SACCOs. \nThe Accounting Officer explained that \\| priorities from LLGs incorporated and consolidated in the annual work plans and budgets. However, verification I revealed that priorities provided by \\| \\| LLGs were not specific to PDM \n\\| \n\\| Parish \nI reviewed the operations of \nthe \\| advised the \u201cAccounting PDC in I \n. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}]], "page": 35, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and \\| \\| Officer engage the PDM \\| \n\\| Committees noted the following; \n\\| \nsecretariat for more funding to \\| (PDC) \nOut of 10 PDCs, only 9 held 3 the PDC to ensure effectiveness e \nout of 4 quarterly meetings, of their services. \\| \nwhile 1 held only 1 quarterly meeting. \ne Parish priorities and action plans for the FY 2022/2023 were not prepared by 5 PDCs. e All the 10 PDCs did not \nprepare quarterly performance reports. \n9 PDCs received funding of UGX. 750,000 each while 1 PDC received 250,000 only, which was inadequate to facilitate the activities of the \nPDC. \nAccounting Officer explained that PDCs received 250,000 on quarterly basis which was released on timely basis \\| although the amount was inadequate to \\| \n\\| Accounting Officer explained that there \nwere no clear guidelines to guide on the \\| \n\\| Implementation of PDM. \n\\| \n\\| \\| \n\\| \nee \n\\| \nel eat \nEn", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 36, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. PDM SACCO \\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 37, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| \nI \nSS \noT BA er ES \\| I advised the Accounting Board \ne All 10 PDM SACCOs with fully Officer to ensure that election constituted Boards did not hold of SACCO members follow and regular Board meetings. \n\\| document all expressions of e The members of the board in 06 PDM interest. \nSACCOs did not fill in expression of \ninterest forms prior to being elected \nboard members. \\| \n\\| Failure to have a functioning \\| Board/Committees/Sub-Committees \n\\| \nmay lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that for these SACCOs, expression of interest was done verbally since there were no clear guidelines at the time.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 37, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. SACCO", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 37, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| e 10 SACCOs constituted only 5 out of I advised the Accounting Committees and 7 required sub committees. All the 10 Officer to ensure that the Sub Committees SACCOs had not constituted mandatory committees are marketing and Business services sub formed in each SACCO as per \\| committees. \n\\| \nParagraph 91 of the Parish \\| \nDevelopment Model, Guide 2. Accounting Officer explained that there \n\\| were no explicit guidelines for formation \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 37, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_| of the unformed 2 committees.", "metadata": {"headings": [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], "page": 37, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n4.5.8 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate oe \nToT workshops at each of the Higher Local Governments (HLG) which will \n\u00b0 The activities at the parish level shall- include training of households -and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \n\\| SN \\| Nature of training \\_ Observations \\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}, [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}]], "page": 37, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], "page": 38, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| There training of 3, \\| Training of the ToTs \nwas no evidence of \n\\| I advised the Accounting \\| and Core PDM trainers (Core Implementation team) Officer to ensure that training \\| \\| Implementation \n\\| is undertaken for effective \\| Teams at HLG level The consolidated report not implementation of the PDM was \nprepared and submitted to the PDM \nactivities. \nNational Coordinator \n\\| The failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \n\\| \nAccounting Officer explained that the \ncore PDM implementation team was \n\\| \ntrained. However, there was no \\| \nevidence in terms of a report, \nattendance sheets and minutes to \nsupport his assertion. \nEr Training of Local The training of local experts was \\| \nI advised the Accounting Experts \ncarried out on various dates but Officer to task the PDM focal \\| training reports were not prepared person to prepare and submit and submitted to the Accounting a report on the trainings \\| Officer. done. \\| \\| \n\\| \n\\| \nAccounting Officer acknowledged the finding and committed to prepare \\| \\| \nreports for the trainings carried out. \n\\| \nBe \nhe een salle \n4.5.9 \nRegistration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}]], "page": 38, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}]], "page": 40, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "metadata": {"headings": [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}], "page": 40, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pa don Fe pee of did", "metadata": {"headings": [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}], "page": 40, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking All 10", "metadata": {"headings": [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}], "page": 40, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| sampled \\| \nparishes not carry I advised the Accounting \\| Households out wealth ranking during Officer ensure that \\| \n3 \\| \nr \n1 Prioritized/Flagship I benefit all. interested subsistence 3.8 of the users\u2019 handbook for ~-- \n+", "metadata": {"headings": [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}, [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}], [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}]], "page": 40, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}], "page": 41, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "households contrary to the the parish revolving fund guidelines. \n(PRF) Under PDM pillar 3 - e 47 out of 97 farmer Financial Inclusion on the \nenterprise/households implemented matter and to ensure that projects that are not from the priorities are selected and priority commodity list. Details are implemented. \nin Appendix 17 \nI further advised the \nFailure to select and implement Accounting Officer to seek for prioritized projects may undermine clarification from the PDM achievement of the pillar objectives. \nSecretariat whenever in doubt. \nAccounting Officer explained that there were no clear guidelines on flagship/ priority projects. \nHe further committed that going forward, flagship projects will be selected and prioritized in", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}]], "page": 41, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation.", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], "page": 41, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], "page": 41, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. \\| Loan Application and \\_ \n\\|I advised the Accounting \\| Approval Process \ne There was no evidence that the 22 Officer to always ensure that beneficiaries in 01 Parish who the stipulated loan application accessed loans after 5\" June 2023, \\| and approval process is always had been vetted by a village followed in advancing PRF meeting convened by the loans to beneficiaries. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], "page": 41, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "enterprise groups as detailed in the table below. \nFailure to follow the stipulated loan application and approval process may \\| result into ineligible beneficiaries accessing PRF. \nAccounting Officer took note of the \\| finding for future improvement.", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}, [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}]], "page": 41, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. for 22 PRF beneficiaries in 01 out of 10 I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], "page": 41, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Insurance Policy \\_ \nFarming Enterprises sampled SACCOS who carried out Officer to engage the PDM farming enterprises did not obtain Secretariat for further agricultural insurance policies from guidance on this requirement. UAIS. \nLack of recourse in form of insurance \nwill expose the farming enterprises to the adverse effects of climate \nchange and may result into failure to recover the loan funds. \n1-0 -<--6 Out of 10-PDM-SACCOs did -not-:--~ \\| include the bank account \n\\| opening resolution in the \n\\| minutes. \n\\| \n\\|e By the time of the first general meeting, 6 PDM SACCOs had already received funds contrary \\| to procedures. Details in Appendix 18-A \n\\|e \n6 out of 10 PDM SACCOs did not \n\\| include a resolution for the bank \\| account signatories in the \\| \nminutes. Details in appendix 18-B \n\\| \n\\|e \n6 out of 10 PDM SACCOs had the \n\\| \nsignatories to the bank account \\| \nwho were inconsistent with the \\| \n\\| ones approved in the board resolutions. \nThe Accounting Officer explained that \\| 6 SACCO accounts were opened by i \nthe interim executive committee \\| \n\\| \\| \n\\| \nwhose term of office \ncame an \nto end \\| \\| \n\\| was a \nduring the first AGM and there resolution to that effect approving \\| the Bank Account Signatories. \\| \n4.5.11 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}, [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}]], "page": 41, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], "page": 42, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e None of the 22 beneficiaries from the 01 PDM SACCO that had received \nRecommendation = = = = \n. \nI advised the Accounting Officer to encourage income farmers to engage in investing in weather-resistant crops such that there is continuity of investment even during dry spells. \n4.5.12 Beneficiaries existent in multiple SACCOs as per PDMIS \nA review of the beneficiaries of the PDM funding through PDMIS in Nackichumet PDM SACCO revealed that three beneficiaries were found to be existent in other \nSACCOs within and outside Napak District. Details are in the table below. \nName of National Identity Alternative SACCO District eneficiary \number \nLONGOLI REBECCA CF94107101C8GF \\| Kotido ~~ \n\\| \n\\| ALEPER ANGELINA CF54107101DCJK \n3 NADUK ALICE \nI \nNabwal PDM SACCO \nButaleja \niciaries appearing in more than one PDM SACCO pause a risk of multiple benefits from the fund, which would deny other eligible beneficiaries the opportunity to benefit from the government program. In addition, this could make traceability of these beneficiaries difficult causing a loss of funds to government. \nThe Accounting Officer attributed this to a technicality in the PDMIS. He however stated and assured that he had notified the secretariat of the issue and no funds \nhad been paid to members appearing in Nackichumet PDM SACCO. Recommendation \nI advised the Accounting Officer to follow up the matter with the PDM Secretariat and Accounting Officers of the respective districts where these beneficiaries appear to iron out the anomaly.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}, [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}]], "page": 42, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ManauiNal mr", "metadata": {"headings": [{"headings_0": {"content": "ManauiNal mr", "page": 43, "level": 4}}, {"headings_1": {"content": "following;", "page": 42, "level": 1}}], "page": 43, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TTATATAT mans", "metadata": {"headings": [{"headings_0": {"content": "TTATATAT mans", "page": 43, "level": 2}}, {"headings_1": {"content": "ManauiNal mr", "page": 43, "level": 4}}], "page": 43, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ca COP A", "metadata": {"headings": [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}], "page": 43, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \nAppendices \nAppendix 1: Performance of Local Revenue \n\\| Approved og j anaes \\| \n\\| Reasons for \\| A \\| budget Collections \\| \\_under/over collection", "metadata": {"headings": [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}, [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}], [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}], [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}]], "page": 43, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. \"Local Re \\| 26,000,000 \u2014 \\\\", "metadata": {"headings": [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Tax venues I\\_ \\| Services Tax \n\\| 49,515,270 \\| \\| 23,515,270\u00b0 Under estimaton \n\\| \n\\{ \n= \u2018Land fees \\| \\| Fe \n15,000,000 i 3,840,000 \nThese were estimates \\| \\| \n\\| 11,160,000 \nand the actual number of \\| \\| \n\\| transactions land in on \na \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}, [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}], [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}]], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Ca COP A", "page": 43, "level": 1}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| year cannot be estimated \\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Ca COP A", "page": 43, "level": 1}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 44, "level": 3}}, {"headings_1": {"content": "\u2014 |", "page": 44, "level": 1}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "___ (6,276,800) | _Under _with certainty. estimation _ =", "metadata": {"headings": [{"headings_0": {"content": "___ (6,276,800) | _Under _with certainty. estimation _ =", "page": 44, "level": 2}}, {"headings_1": {"content": "| |", "page": 44, "level": 3}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "3 Business Licenses", "page": 44, "level": 3}}, {"headings_1": {"content": "___ (6,276,800) | _Under _with certainty. estimation _ =", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4,500,000 __ 10,776,800", "metadata": {"headings": [{"headings_0": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}, {"headings_1": {"content": "3 Business Licenses", "page": 44, "level": 3}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ \n\\_", "metadata": {"headings": [{"headings_0": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}, {"headings_1": {"content": "3 Business Licenses", "page": 44, "level": 3}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "metadata": {"headings": [{"headings_0": {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "page": 44, "level": 2}}, {"headings_1": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\| ao = \n\\| Non- \\| ul \nI Tax Revenues \\| Sale of goods services \\_ = \u2018\\| 422,957,700 aches \n5) \nand \n(122,957,70 Not budgeted \u2014 \\|", "metadata": {"headings": [{"headings_0": {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "page": 44, "level": 2}}, {"headings_1": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}, [{"headings_0": {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "page": 44, "level": 2}}, {"headings_1": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}], [{"headings_0": {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "page": 44, "level": 2}}, {"headings_1": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}]], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2 \u201cAdministrative fees and : 113,500,000 I 65,285,760", "metadata": {"headings": [{"headings_0": {"content": "2 \u201cAdministrative fees and : 113,500,000 I 65,285,760", "page": 44, "level": 1}}, {"headings_1": {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0)", "metadata": {"headings": [{"headings_0": {"content": "0)", "page": 44, "level": 2}}, {"headings_1": {"content": "2 \u201cAdministrative fees and : 113,500,000 I 65,285,760", "page": 44, "level": 1}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "E a2 Over estimation = \n\\| \\\\", "metadata": {"headings": [{"headings_0": {"content": "0)", "page": 44, "level": 2}}, {"headings_1": {"content": "2 \u201cAdministrative fees and : 113,500,000 I 65,285,760", "page": 44, "level": 1}}, [{"headings_0": {"content": "0)", "page": 44, "level": 2}}, {"headings_1": {"content": "2 \u201cAdministrative fees and : 113,500,000 I 65,285,760", "page": 44, "level": 1}}]], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "metadata": {"headings": [{"headings_0": {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "page": 44, "level": 1}}, {"headings_1": {"content": "0)", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "page": 44, "level": 1}}, {"headings_1": {"content": "0)", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "214,240", "metadata": {"headings": [{"headings_0": {"content": "214,240", "page": 44, "level": 2}}, {"headings_1": {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "page": 44, "level": 1}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| Underestimtion \n20,0 \u201a000 \\_ 28,585,300 nn", "metadata": {"headings": [{"headings_0": {"content": "214,240", "page": 44, "level": 2}}, {"headings_1": {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "page": 44, "level": 1}}, [{"headings_0": {"content": "214,240", "page": 44, "level": 2}}, {"headings_1": {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "page": 44, "level": 1}}]], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(8,585,309) | nn", "metadata": {"headings": [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "je 180,000,000 \\| + 280,960,839 \\| \n\u2014\u2014\\_\\_ Total Revenue (100,960,8 \\| \n\\| \n\\| \\| 39) \\| \\| au nn mi ai a a ET (T\u00dcTE \nnennen LT Enge en Amen \nAppendix 2: Performance of GOU warrants (activities affected) \n\\| No. \\| Programme \nAmount not \n\\| Activities \u201cnot \\| Purposeand impattoftte \\| \n\\| warranted \\| /partially \n\\| unimplemented activity \n\\| \\| implemented 1 \nI \n\\| 1 \\| DEVELOPMENT PLAN", "metadata": {"headings": [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}, [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}], [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}], [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}], [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}], [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}]], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8,586,993 Travel inland | No explanation given", "metadata": {"headings": [{"headings_0": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}, {"headings_1": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| 2 HUMAN CAPITAL", "metadata": {"headings": [{"headings_0": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}, {"headings_1": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, [{"headings_0": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}, {"headings_1": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}], [{"headings_0": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}, {"headings_1": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}]], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10,233,089 Workshops, Meetings \\| The donors gave a higher IPF and the \n\\| funding is on rolling basis, based on who and Seminars \n\\| \n\\| \n\\| performs activities and submits reports. \\| \n\\| \\| \n\\| \n\\| The district did not utilise all its budget as \n3 \n\\| INTEGRATED \n\\| \\| TRANSPORT \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}, [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}], [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}], [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}], [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}], [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}]], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "____| there were delays in implementation.", "metadata": {"headings": [{"headings_0": {"content": "____| there were delays in implementation.", "page": 44, "level": 6}}, {"headings_1": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ": Services \n\\_ 42,681,584 Support \n\\| No explanation given \\| \n\\| Conditional Grant \n\\| \\| INFRASTRUCTURE AND", "metadata": {"headings": [{"headings_0": {"content": "____| there were delays in implementation.", "page": 44, "level": 6}}, {"headings_1": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, [{"headings_0": {"content": "____| there were delays in implementation.", "page": 44, "level": 6}}, {"headings_1": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}]], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Non-Wage)-", "metadata": {"headings": [{"headings_0": {"content": "(Non-Wage)-", "page": 44, "level": 2}}, {"headings_1": {"content": "____| there were delays in implementation.", "page": 44, "level": 6}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\\\\\_\\| SERVICES INTEGRATED\u201d i: Maintenance of roads", "metadata": {"headings": [{"headings_0": {"content": "(Non-Wage)-", "page": 44, "level": 2}}, {"headings_1": {"content": "____| there were delays in implementation.", "page": 44, "level": 6}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|4 |", "metadata": {"headings": [{"headings_0": {"content": "|4 |", "page": 44, "level": 6}}, {"headings_1": {"content": "(Non-Wage)-", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 12,601,110 to No \nnl Transfer Other explanation. given", "metadata": {"headings": [{"headings_0": {"content": "|4 |", "page": 44, "level": 6}}, {"headings_1": {"content": "(Non-Wage)-", "page": 44, "level": 2}}, [{"headings_0": {"content": "|4 |", "page": 44, "level": 6}}, {"headings_1": {"content": "(Non-Wage)-", "page": 44, "level": 2}}]], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| TRANSPORT", "metadata": {"headings": [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Government Units \nINFRASTRUCTURE AND BEE services \nee \n[=4 \\| Governance And 1 1,213,502,259 \\| 1,166,273,111: 1=- -\\*-47,229,148 a 96% \\\\ Security iL \\| 5 Capital u \\_ \\| \n\\| Human 34,590,936,842 12,498,331,947 \\| 604, \\| \\| 36% \n22, 092, - \\| Management BEE Ee \n\\| 6 Integrated 758,107,424 586,219,005 77% \nSen Transport E \nete ee eae \u201c171,888,419 \\| BERN \\| Infrastructure And", "metadata": {"headings": [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}, [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}], [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}], [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}], [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}], [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}]], "page": 44, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 45, "level": 3}}, {"headings_1": {"content": "| TRANSPORT", "page": 44, "level": 3}}], "page": 45, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to on \\_ 7 \\| Natural Resources, 1,144,162,529 \\| 793,671,423 350,491,106 \\| 69% \nIn \\| \\_ \\| \n\\| Environment, Climate \\| \\| i \\|\\_\\_\\| Change, Land And Water \n[ \\| \n= \n\\| \n8 Public Sector 3,118,586,404 \\| 2,472,941,614 645,644,790 79% Transformation \n\\_\\_\\| \\| I I", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 45, "level": 3}}, {"headings_1": {"content": "| TRANSPORT", "page": 44, "level": 3}}, [{"headings_0": {"content": "Services", "page": 45, "level": 3}}, {"headings_1": {"content": "| TRANSPORT", "page": 44, "level": 3}}], [{"headings_0": {"content": "Services", "page": 45, "level": 3}}, {"headings_1": {"content": "| TRANSPORT", "page": 44, "level": 3}}]], "page": 45, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "metadata": {"headings": [{"headings_0": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}, {"headings_1": {"content": "Services", "page": 45, "level": 3}}], "page": 45, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "an ne 100%", "metadata": {"headings": [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], "page": 45, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\_\\_\\_\\_ \n\\| Total \n43,401,614,471 \\| 19,305,841,201 24,095,773, \n44% \nAppendix 4: Lack of appropriate performance indicators and targets in the work plan \nen \nS\\| Budget Focus/Them \\| Activitie Key Planned \n\\| Are there clear \\| Is \nthe Amount N\\| Output atic area s performanc Target targets and \\| \\| performance Spent i \n\\| for the Peer indicator used UGX \\| e \nindicator(s) Financia indicators = \\| by \n(000) \\| (Measure) I year measure Management \\| \\| performance \\| reasonable? \\| Note: KPIs \nquantification? \\| (Yes/No) If no \\| \n\\| could be no \\| \n(Yes/No) If give the \n\\| \nnumbers or \ngive the reason reason \\| \npercentage \n\\| \n\\| \\| number \\| \\| e.g \n\\| completed \\| \n\\| \\| or \\| \n\\| \n\\| \npercentage \n\\| \\| \n[en ee weompleted", "metadata": {"headings": [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}, [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}]], "page": 45, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], "page": 45, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1\\} 320003- Education Construct Number of \\|", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], "page": 45, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- isda al oe Yes als SR \nYes 667,550 \\| Assets grant - Former ion of classrooms \n\\|", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], "page": 45, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| and SFG Classroo constructed Facilities \nmblock, \nee \nte \\| \\_ Es . \\| I \\_\\_\\| \n2\\| Managem Education Construct Number of 0 \nNo- There are no No- There is no \n\\| \n\\| \nent \\| grant- Former ion of 3 staff houses, \ntargets and \\| performance \nSFG staff toilet stances performance \\| indicator at all in \\| \\| \nhouses and \nindicators in the the work plan \n\\| \\| \\| \nbathrooms \\| annual work plan \\| \na \nPeer elias ow gered Number \n\\| \\| 0 ate ee ee eee a \\| \\| \\| \\| 3\\| \n\u2018Education Rehabilit \nof No- There are no \\| No- There is no \n- \n", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}, [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}]], "page": 45, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. 260002 \\| Uganda Road \\| Periodic \\| Number of!17 \n-\\}No--There-are no \\|", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], "page": 46, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- -\\}No--There-are no \\|", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], "page": 46, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}], "page": 46, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "' District Fund \\| Maintena kilometres \n, \\| \\| targets. \nclear \\| Urban \\| \nnce of maintained \\| There \\| \nis only a and \\| \n\\| Iriiri- \\| \n\\| block figure of 86 \\+ Communi \\| \n/Napak \\| Kms for all road ty Access \\| \\| Road \\| maintenance Road \\| \\| \nworks. It is \\|", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}, [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}], [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}], [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}], [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}], [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}]], "page": 46, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Maintena", "metadata": {"headings": [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], "page": 46, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| difficult to \\| i \nnce \n\\| \\| \\| \\| many relate to \nestablish how \\| \n\\| \nwhich \n\\| \\| maintenance type. \\| \n\\| \n\\| \n6 \n\\| \\| Uganda Road \\| Labour \\| Number of 17 \n\\| No- There are no", "metadata": {"headings": [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}, [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}]], "page": 46, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], "page": 46, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fund based \\| kilometres \\| Clear targets. \\| \\| maintena maintained There \\| \\| \n\\| is only a \\| of 2 \\| \\| \nnce \nblock figure of 86 \\| roads \nKms for all road \\| \n\\| \n' \n\\| \\| \\| maintenance works. It is \\| \\| \\| \\| \n\\| \\| \\| difficult to \\| \n\\| \\| establish how \n\\| \n\\| \n\\| \\| relate to \n\\| \n\\| \\| \\| many \ni \n\\| \nwhich \n\\| Uganda Road \\| Construct \\| Number of \\_\\|\\_maintenance type. \nNo- There are no Yes \n\\| 0 \nFund ion of a\\_/ kilometres clear targets. \\| drift and gravelled \nThere is only a \n; gravelling \\| block figure of 86 \n\\| \\| of on j Kms for all road \n\\| Lorengec maintenance \\| \\| \\| ora- \nworks. It is \n\\| \\| Namende difficult to \n\\| Road \\| \\| ra \\| establish how \nmany relate to \\| which \n\\| maintenance type.", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}, [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}]], "page": 46, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\| Micro-irrigation \\| Water \\| Number of a \u201e\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], "page": 46, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| No- There are no \\| No- There are [ 196,550 \u201a Planning \\| \\| \nPlants - water Plants \\| \ntargets and no targets and \\| \nand Construct constructed \\| \n\\| performance performance Budgetin \\| \n\\| ion \\| \nindicators in the indicators in the \\| \ng \\| \n\\| ed \\| \\| \n\\| annual work plan \\| annual work \\| \\_services \\| UgiFT (Uganda \\| Construct \\| Number \\| \n(ple 320003- \n\u2014 of \nNo- There are no \\| No- There is no \\| \nu \u00a9. 1,263,04 \\| \nAssets \\| Intergovernme \\| ion seed schools \\| \\| targets and performance 0 \\| \n\\{ and ntal Fiscal Works of constructed \\| \n\\| \\| \\| \\| \nperformance \nindicator in the \\| Facilities \\| Transfers \\| 2 seed \\| \n\\| indicators in the annual work \\| Managem Program) \\| schools \\| i annual work plan plan \n\\_", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}, [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}]], "page": 46, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ent", "metadata": {"headings": [{"headings_0": {"content": "ent", "page": 46, "level": 3}}, {"headings_1": {"content": "er", "page": 46, "level": 2}}], "page": 46, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ta Tr -Water-Grant---\u2014-Construct \\| \n\"Number of 2 No-There>are=no-j\"No-There-is\"no \"277,803", "metadata": {"headings": [{"headings_0": {"content": "ent", "page": 46, "level": 3}}, {"headings_1": {"content": "er", "page": 46, "level": 2}}], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "metadata": {"headings": [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\| and rural \\| Water Constructed \nperformance \\| indicator in the \\| \n\\| \n\\| \\| \\| water and \\| Plants \n\\| \n\\| indicators in the \\| annual work \\| \\| ee \\_\\|-sanitation \\| eps annual work plan \u201aplan \\| \n\\| \nail ad \nWater Grant- Lease of Number of 3 \nStee No- There \\_ There 2 is no \\| \nare no \\| No- \n\\| \n3 Pipped water 3 Other Other \ntargets and performance \\| \\| \n\\| \\| and rural Dwellings dwellings performance indicator in the \\| \n\\| \\| water and leased \nindicators in the \\| annual work \\| sanitation \n\\| annual work plan plan", "metadata": {"headings": [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}, [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}]], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. \\| PDM \\| Support Number of 57 \\| No- There is an There 57,029 \\|", "metadata": {"headings": [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| 010013 u ft \\| No- were \\| Renee \n4\\| Support \\| \\| Parish Parish \nInappropriate \\| no equipment \\| \\| \\| performance required \\| \\| to agro- Develop Development", "metadata": {"headings": [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}, [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}]], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| to", "metadata": {"headings": [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| processin \\| \n\\| ment SACCOs \n\\| indicators and no \\| acquire with the \n\\| \n\\| g& value \\| \nModel supported \nclear target as \\| funds \\| \\| \\| addition \\| (PDM) percentages were \\| \\| \n\\| \\| activities \\| used for targets \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}]], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| inthe ale \\| \\| \nEi [Seer alaDistnet er I Ta ot ol a \nAppendix 5: Implementation of outputs \n\\| SN i \\| Ex \nBudget Activities Conclusion at \\| Conclusion at Output \\| Amount Actual Output \nActivity Level \\| level \nSpent UGX \\| Performance \n(Fully \n\\| (Fully Quantified/Not (\u2018000\u2019) Quantified/Not IR fully Quantified) \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}, [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}]], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oa Fully Quantified", "metadata": {"headings": [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fully Quantified) \\| \\| \nen \ni 1 320003- Construction Fully Quantified \n\\| 0.67 1 Assets and of Classroom \nFacilities block, \n\\| 2 Management Not fully Quantified \\| Not fully Quantified \n\\_ \\| Construction . EEE In 3 \n\\| of 3 staff \\| \\| \\| houses \\| \\| \\| \\| \\| \\| \n\\| \n3 Rehabilitation Not fully Quantified Not fully Quantified \n4 \nof Classroom \nblock and \\| teachers", "metadata": {"headings": [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}, [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}]], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. \\_ \\| houses \\| \\_ \\_ I BEE \nBEE", "metadata": {"headings": [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| 4 \\| Payment for \\| Not fully Quantified \\| Not fully Quantified \n6 \n\\| \n\\| retention on \\| \\| \\| Projects \\| \\| \n\\| \n\u2014 \n\\| \u2014 8 --000006--\u2014 Water-Plants Not fully- Quantified \\| \"Not: fully -Quantifi ed- \na \nen \nPlanning and -Construction \\| ' Budgeting \nI \n\\| \nF services \\| \nra 9 320003- Construction \\|", "metadata": {"headings": [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}, [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}]], "page": 47, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Not fully Quantified | Not fully Quantified", "metadata": {"headings": [{"headings_0": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, {"headings_1": {"content": "oa Fully Quantified", "page": 47, "level": 3}}], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| \\| \\| \nAssets and Works of 2 \\| \nFacilities \\| seed schools \nI Management IM N, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, {"headings_1": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, [{"headings_0": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, {"headings_1": {"content": "oa Fully Quantified", "page": 47, "level": 3}}], [{"headings_0": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, {"headings_1": {"content": "oa Fully Quantified", "page": 47, "level": 3}}], [{"headings_0": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, {"headings_1": {"content": "oa Fully Quantified", "page": 47, "level": 3}}]], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| \u201cAllowances ~ I Not fully Quantified i", "metadata": {"headings": [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 000006 Not fully Quantified 0.14 \\| \\| \\| \\| Planning and \\| for (inclding \\| \\| \\| \\| \n\\| Budgeting \\| casuals, \\| \nservices \\| temporary \\| \n\\| \\| \n\\| \nand sitting \\| \n\\| Retention for \\| Not \n\\| \\| Latrine \\| \\| \\| \n11 \\| fully Quantified \\| Not fully Quantified \\| 0.09 \n\\| construction \\| 000000 sal \nEEE 12 \\| \n\\| Construction Not fully Quantified Not fully Quantified \n\\| \n0.029 \\| \n\\| of 2 Water \n\\| \n13 Lease of 3 \\| \\| Not fully Quantified Not fully Quantified \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}]], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Other", "metadata": {"headings": [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n14 \\| 010013 \\| support \\| Not fully Quantified \\| Not fully Quantified \\| 0.057 \\| 57 \\| Support to \\| Parish \\| \n\\| \n\\| \n\\| \nagro- Development \\| \\| \\| \n\\| \\| processing & Model (PDM) \n\\| \\| \n\\| value \\| activities in \n\\| \\| \\| \\| \\| \\| \\| \\| \\| addition the \n\\| \n\\| \n\\| \\| \naA ee eT Ee a", "metadata": {"headings": [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}]], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | eee", "metadata": {"headings": [{"headings_0": {"content": "| | eee", "page": 48, "level": 1}}, {"headings_1": {"content": "Other", "page": 48, "level": 3}}], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a eee RT TOTAL \\| \n\\| u a ile", "metadata": {"headings": [{"headings_0": {"content": "| | eee", "page": 48, "level": 1}}, {"headings_1": {"content": "Other", "page": 48, "level": 3}}, [{"headings_0": {"content": "| | eee", "page": 48, "level": 1}}, {"headings_1": {"content": "Other", "page": 48, "level": 3}}]], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 2.8 |", "metadata": {"headings": [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6: Utilization of the Wage Budget \nDepartment Name \nRevised Warrants Payments Unspent Approve Supplemen Budget UGX. UGX. Balance d Budget tary UGX. UGX. \nUGX. \n\u201aAdministration =] PSE CLEATS NTIS 1,812,603 \n1,812,603 \\| 1,812,603,39 1,616,891,1 195,712,2", "metadata": {"headings": [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}, [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}], [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}], [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}], [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}]], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "399 \u201a399. i 9 07 92", "metadata": {"headings": [{"headings_0": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}, {"headings_1": {"content": "| 2.8 |", "page": 48, "level": 4}}], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Community Based a nn \nServices 180,000,0 180,000, 0 180,000,000 \u00c4 170,629,055 9,370,945 00 \n00", "metadata": {"headings": [{"headings_0": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}, {"headings_1": {"content": "| 2.8 |", "page": 48, "level": 4}}], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}], "page": 48, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- in ee os \n50,000,00 50,000,00 50,000,000 32,273,441 17,726,55 0 0 oO", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}], "page": 49, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nProduction and \nMarketing \n604,476,9 911,818,773 1,516,295 1,516,295,74 761,504,147 754,791,5 73 \u201a746 6 99 Roads and", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}, [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}], [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}], [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}]], "page": 49, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], "page": 49, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "147,375,0 181,949,746 329,324,7 329,324,745 158,028,494 171,296,2 00 46 51 \nStatutory bodies \n276,950,0 276,950,0 276,950,000 230,860,294 46,089,70 00 00 6 \nTrade, Industry and \n\\| an Iors\u0131on Naraan \nLocal Development 9,626,691 0 \n0 \nWater \n44,805,00 170,749,746 215,554,7 215,554,746 65,658,689 149,896,0 0 46 5 7 \nGrand Total \n10,881,5 22,260,414 33,141,9 33,141,980, 11,481,31 21,660,6 65,560 986 80,546 546 2,284 68,262 \nAppendix 7: Land ownership and maintenance of assets register \nSN Type of Sub County Parish Village Is there Was due Remark (s) water proof of diligence facility land carried out ownership to ensure \nor consent that the land", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}, [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}]], "page": 49, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of land", "metadata": {"headings": [{"headings_0": {"content": "of land", "page": 49, "level": 3}}, {"headings_1": {"content": "Engineering", "page": 49, "level": 3}}], "page": 49, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "is free of \n\\| offer (e.g. encumbranc land title, e agreement \nformal \n, \nconsent,", "metadata": {"headings": [{"headings_0": {"content": "of land", "page": 49, "level": 3}}, {"headings_1": {"content": "Engineering", "page": 49, "level": 3}}], "page": 49, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoUs)_", "metadata": {"headings": [{"headings_0": {"content": "MoUs)_", "page": 49, "level": 6}}, {"headings_1": {"content": "of land", "page": 49, "level": 3}}], "page": 49, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\_ un nn 1 Drilling of 2 Apeitolim Achukuda Achukud \\| No land title No due", "metadata": {"headings": [{"headings_0": {"content": "MoUs)_", "page": 49, "level": 6}}, {"headings_1": {"content": "of land", "page": 49, "level": 3}}], "page": 49, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementatio", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], "page": 49, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Production \na provided diligence n of projects \\| \n\\| wells in \ncarried out \n\u0131 on untitled land Achukuda \nRGC in \\| \\| \\| \n\\| Apeitolim \\| \\| REST En Dee Pe caine \\| \na \nee \nVasen, ie cer dl \ntI 2 Construction Lorengechor \\| Kokipura Lokeru No land title No due Implementatio \\| of Piped a t provided diligence n of projects \\| Water \ncarried out \non untitled land \nERENT \n= sage \\_ -. \nWater-and-Environment.\u2014- nr \nmn \n\\| \n2 Construction Storage 62, 905 \\| ~~ 64,306,165 \\| /No No approved designs \n\\| \nof 078, for tank at Lokited Town \nstorage tank installation Council \nfrom the Ministry of Water and Environment. \"3 Construction of Piped 86,242,000 85,750,000 No No approved designs for Water system in Lokeru at \npiped water supplies Lorengechora sub county \nfrom the Ministry of Water and Environment. 4 Drilling \\| of 2 Production 86,000,000 83,402,400 No \nNo approved designs for wells in Achukuda RGC in \nthe boreholes from the Apeitolim Sub county \nMinistry of Water and Environment. \nSiting and Drilling of 4 95,520,000 33,799,270 No \nNo approved designs for boreholes in Lotome, \nthe boreholes from the Nabwal, Lopeei and \nMinistry of Water and Counties. ee -Ngoleriet Sub \nEnvironment. \\|", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}, [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}]], "page": 49, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "342,", "metadata": {"headings": [{"headings_0": {"content": "342,", "page": 50, "level": 1}}, {"headings_1": {"content": "Implementatio", "page": 49, "level": 2}}], "page": 50, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "300,537 279,094,485 \nAppendix 9: Project completion", "metadata": {"headings": [{"headings_0": {"content": "342,", "page": 50, "level": 1}}, {"headings_1": {"content": "Implementatio", "page": 49, "level": 2}}, [{"headings_0": {"content": "342,", "page": 50, "level": 1}}, {"headings_1": {"content": "Implementatio", "page": 49, "level": 2}}]], "page": 50, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN Water", "metadata": {"headings": [{"headings_0": {"content": "SN Water", "page": 50, "level": 3}}, {"headings_1": {"content": "342,", "page": 50, "level": 1}}], "page": 50, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Planned Actual Variance Expenditure Audit Remarks Projects/facilities quantity quantity \n\\_\\_\\_\\_\\| of Piped water \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "SN Water", "page": 50, "level": 3}}, {"headings_1": {"content": "342,", "page": 50, "level": 1}}], "page": 50, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "metadata": {"headings": [{"headings_0": {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "page": 50, "level": 1}}, {"headings_1": {"content": "SN Water", "page": 50, "level": 3}}], "page": 50, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Extension 1 1 0 system from Longariama \nto Naregae \n2 Construction of Storage 1 2 \ntank at Lokited Town \n64,306,165 Partially implemented, the tank installed is not Council yet functional \n3 \\| Feasibility study and", "metadata": {"headings": [{"headings_0": {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "page": 50, "level": 1}}, {"headings_1": {"content": "SN Water", "page": 50, "level": 3}}, [{"headings_0": {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "page": 50, "level": 1}}, {"headings_1": {"content": "SN Water", "page": 50, "level": 3}}], [{"headings_0": {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "page": 50, "level": 1}}, {"headings_1": {"content": "SN Water", "page": 50, "level": 3}}]], "page": 50, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 50, "level": 2}}, {"headings_1": {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "page": 50, "level": 1}}], "page": 50, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "Fully", "page": 50, "level": 2}}], "page": 50, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Design of Piped Water", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "Fully", "page": 50, "level": 2}}], "page": 50, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "36,807,750", "metadata": {"headings": [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], "page": 50, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "System at Achukudu and Natirae \nFeasibility study and Design of Piped Water System at Lokeru parish Lorengechora sub county 5 Construction of Piped \n85,750,000 Fully implemented Water system in Lokeru at \nLorengechora sub county \noa een nn ir \nau \n6 Drilling of 2 Production \n83,402,400 Fully implemented, \nSN \\| Description \u2018\\| Budgeted", "metadata": {"headings": [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}, [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}]], "page": 50, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_Amount", "metadata": {"headings": [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ka] of matter Sasso: \u201a000 \nnn \u201cSensitization district stakeholders by relevant subject \nspecialists \u201a670, j 2 Sensitization of Sub-County/Town- by subject matter ( \n", "metadata": {"headings": [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}, [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}], [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}], [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}]], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- stakeholders", "metadata": {"headings": [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "specialists A fobs \nEre aias\\|ea il! 14, \u201a185 \u201a000 \\| Local Council leadership fo 000 \\| \\| 3 Sensitization of stakeholders, lower \nby subject matter 8,627,", "metadata": {"headings": [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}, [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}], [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}]], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SPEGCIAIISES", "metadata": {"headings": [{"headings_0": {"content": "SPEGCIAIISES", "page": 51, "level": 3}}, {"headings_1": {"content": "_Amount", "page": 51, "level": 6}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cnet far farmer field ene fee oe ermine Do Be : 157", "metadata": {"headings": [{"headings_0": {"content": "cnet far farmer field ene fee oe ermine Do Be : 157", "page": 51, "level": 2}}, {"headings_1": {"content": "SPEGCIAIISES", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PGA \n4 Workshops and seminars for days", "metadata": {"headings": [{"headings_0": {"content": "cnet far farmer field ene fee oe ermine Do Be : 157", "page": 51, "level": 2}}, {"headings_1": {"content": "SPEGCIAIISES", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "726,000", "metadata": {"headings": [{"headings_0": {"content": "726,000", "page": 51, "level": 3}}, {"headings_1": {"content": "cnet far farmer field ene fee oe ermine Do Be : 157", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ . L\\\\ \\| 5 Visits to demonstration farms", "metadata": {"headings": [{"headings_0": {"content": "726,000", "page": 51, "level": 3}}, {"headings_1": {"content": "cnet far farmer field ene fee oe ermine Do Be : 157", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8,802,000", "metadata": {"headings": [{"headings_0": {"content": "8,802,000", "page": 51, "level": 3}}, {"headings_1": {"content": "726,000", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 6 Organize events to connect farmers to \ninput suppliers ER NET 3", "metadata": {"headings": [{"headings_0": {"content": "8,802,000", "page": 51, "level": 3}}, {"headings_1": {"content": "726,000", "page": 51, "level": 3}}, [{"headings_0": {"content": "8,802,000", "page": 51, "level": 3}}, {"headings_1": {"content": "726,000", "page": 51, "level": 3}}]], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8,052,000", "metadata": {"headings": [{"headings_0": {"content": "8,052,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,802,000", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "institutions \\_ \\| \u00a9 \\_ \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "8,052,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,802,000", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7 Organize events to connect farmers to financing in:", "metadata": {"headings": [{"headings_0": {"content": "7 Organize events to connect farmers to financing in:", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "7 Organize events to connect farmers to financing in:", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8,052,000", "metadata": {"headings": [{"headings_0": {"content": "8,052,000", "page": 51, "level": 2}}, {"headings_1": {"content": "7 Organize events to connect farmers to financing in:", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "metadata": {"headings": [{"headings_0": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and collection EOIs hi 8 Radio for \nConduct talk shows & run messages \nshort Information \\| Dissemination & 16,008,000 \\|\\| Public Awareness. ee u......2 \n\u201c \nO Farmer exchange visits \u00ab9,515,000 Di Essener a \n\\| ee \\| 29,483,000, ee 20", "metadata": {"headings": [{"headings_0": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}, [{"headings_0": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}], [{"headings_0": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}]], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|__| Total S75 85,000", "metadata": {"headings": [{"headings_0": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, {"headings_1": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \\| \\| \nAppendix 11: Delayed Release of Funds to PDM SACCO \nDate No. of paid \nof PDM \\| Amount on \\_ Remarks 7 release SACCOs paid on the date", "metadata": {"headings": [{"headings_0": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, {"headings_1": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}, [{"headings_0": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, {"headings_1": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}], [{"headings_0": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, {"headings_1": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}], [{"headings_0": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, {"headings_1": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}]], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the date", "metadata": {"headings": [{"headings_0": {"content": "the date", "page": 51, "level": 1}}, {"headings_1": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ae 19/04/2023 \n\\| \\| ei u \u2014 m 1 euateneneannietiniaintieieembieennemia oe sen ai \n. \n\u2014 \n40 \\| \n1,000,000,000 17 SACCOs did not receive funds", "metadata": {"headings": [{"headings_0": {"content": "the date", "page": 51, "level": 1}}, {"headings_1": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, [{"headings_0": {"content": "the date", "page": 51, "level": 1}}, {"headings_1": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}]], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201c25/04/2023", "metadata": {"headings": [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "m A the funds \nu ~~ 275,000,000 8 of SACCOs had not received 20/06/2023 \\| \n\\| for quarter i 39 \n975,000,000 Funds meant the 3rd 22/06/2023 \\\\ \\_ \n\\| 800,000,000 \\| Funds meant the 3rd quarter 32 \nfor", "metadata": {"headings": [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}, [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}], [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}], [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}], [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}], [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}]], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29/06/2033 |", "metadata": {"headings": [{"headings_0": {"content": "29/06/2033 |", "page": 51, "level": 3}}, {"headings_1": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "57 for the", "metadata": {"headings": [{"headings_0": {"content": "57 for the", "page": 51, "level": 1}}, {"headings_1": {"content": "29/06/2033 |", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 1,425,000,000 F Funds last quarter i Total \\| = 4,475,000,000 \\| \u2014 \nAppendix 12: Disbursement of Parish Revolving Fund \nSN Vote \\| Parish PDM \\| Total PRF Total \n%age Remarks Name Name SACCO received Disbursements disbursed \nName (2021/2022 & (Loans) \n\\|", "metadata": {"headings": [{"headings_0": {"content": "57 for the", "page": 51, "level": 1}}, {"headings_1": {"content": "29/06/2033 |", "page": 51, "level": 3}}, [{"headings_0": {"content": "57 for the", "page": 51, "level": 1}}, {"headings_1": {"content": "29/06/2033 |", "page": 51, "level": 3}}], [{"headings_0": {"content": "57 for the", "page": 51, "level": 1}}, {"headings_1": {"content": "29/06/2033 |", "page": 51, "level": 3}}]], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 3}}, {"headings_1": {"content": "57 for the", "page": 51, "level": 1}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| (A) \\| (B) (CO) \n= \nie ar tla [am 1 un 11a, 532, 309 T \\_\\_\\_\\_\\_\\_\\|(B/A)\\_\\_\\| i 1 NAPAK Morulinga Morulinga \\| \n", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 3}}, {"headings_1": {"content": "57 for the", "page": 51, "level": 1}}, [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 3}}, {"headings_1": {"content": "57 for the", "page": 51, "level": 1}}]], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 0% Funds have DLG Matany \\| been delayed PDM \\| \\| \ndue to delays in \\|", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 3}}, {"headings_1": {"content": "57 for the", "page": 51, "level": 1}}], "page": 51, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], "page": 52, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nfa \n\\_ \n\\| SAccCOo \\| PDMIS \\| \\| \n\\| \n\\| 5 NAPAK \\| Dartics \\| Dartics \\| 113,996,916 \\| - \\| \\| DLG \\| Ward \n\\| \\| \\| Lokiteded \\| \\| \n\\| T/CPDM \\| \n\\| \n\\| \n0% \\| Funds have \\| \\| been delayed \n\\| due to delays in \\| \\| \n\\| enrolment on \n\\| 6) NAPAK Senior \\| Senior \\| 100,137,653 \n\\| 0% \\| Funds have \\| - \n\\| \n\\| DLG Quarters \\| Quarters \\| \\| \n\\| \n\\| met eee \\| \\| \n\\| \\| \\| \\| \n\\| \\| Ward Ward \\| \\| \n\\| due to delays in \\| \\| Lokiteded \\| enrolmenton \\| \\| \n\\| T/C PDM \\| \\| \n\\| PDMIS \n\\| \n7 \\| NAPAK \\| Complex \\| Complex 100,137,653 \\| \n0% \\| Funds have - \nDLG Ward \\| Ward \n\\| \\| \\| been delayed Kangole \\| \\| due to delays in \\| \n\\| \\| T/CPDM enrolment ls \\| \n\\| \\| on \\| \n\\|PDMIS \n\\| \\| ln \\| 8 \\| NAPAK \u201a Lopiida Lopiida 113,996,916 \n", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}, [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}]], "page": 52, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\| 0% Funds have \\|DLG \\| Ward \n\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], "page": 52, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| been delayed \n\\| \\| \\| \n\\| Kangole \\| \\| \\| due to delays in \\| \\| \n\\| T/C PDM \\| \\| \\| \\| enrolment on 9 \\| NAPAK \\| Nasike Nasike \\| 100,137,653 \\| - \n0% Funds have \n\\| \nDLG \\| \\| Ward \nbeen delayed \n\\| \\| Kangole \\| \\| due to delays in \n\\| \\| \\| \n\\| \\| T/C PDM \\| \\| enrolment on \\| \\| oe; SACCO \n; PDMIS Lamm nissen in ER Mint a aioe acc ca SEN \nnial rm \n\\| 10 \\| NAPAK Senior Senior 114,000,318 \n\\| Encore Sera ee ne 0% \\| Funds have \\| \\| \n- \n\\| \\| DLG Quarters Quarters \\| \\| Ward Ward \\| \nbeen delayed \\| \\| due to delays in \n\\| \n\\| \n\\| \\| \\| \\| Kangole \n\\| enrolment on \n\\| \n\\| \\| \\| T/C\u2019PDM", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}, [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}]], "page": 52, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PDMIS |", "metadata": {"headings": [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], "page": 52, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| 1,085,571,561 21,000,000 \\| \\| 2% \\| \\| \\| \\| \\| \\| \nAppendix 13: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act \n\\| \nSN. \n\\| Vote Name \\| Parish Name \nName ofSACCO. \\|IstheSACCO 2 Qo. 3\\| >23 uw I \\| \n\\| ! registered under \\| \n\\| \nMicrofinance \n\\| \\| \\| \\| \\| \\| Institutions money \\| \nlenders act 2016? \n\\| a man (Yes/No) en \n\\_ \\| \n\\| \n6 \\| Napak\\*DLG~~- \\} Senior \n\\| Senior Quarters I No \\| -' Ward = Not registered-and \\| \n\\| \n\\| \n\\| \\| Quarters Ward \\| \\| Lokiteded T/C PDM \napplied for a licence SACCO \n+2 Napak DLG> =] Complex Ward Complex Ward Kangole SENG wana \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}]], "page": 52, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Not", "metadata": {"headings": [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "registered and \\| \\| T/C PDM SACCO \n\\| applied for licence \\| \\| \na \\| \ni \n8 \\| NapakDLG \\| \nLopiida ~ J Lopiida \nWard Kangole No \nNot registered and T/C PDM SACCO \n\\| applied for licence a \n\\| \nE \\| \nnn \n9 \\|NapakDLG Nasike \\| Nasike Ward Kangole \\| No \n\\| Not registered and \n\\| \\| \\| T/C PDM SACCO \napplied for a licence \\| \\| \\| \\| \\| \n10 Napak \\| Senior Quarters Ward \\| No.", "metadata": {"headings": [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}, [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}]], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG Senior", "metadata": {"headings": [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Not \u0131 registered and \n\\| Quarters Kangole T/C PDM \napplied for a licence \n\\| \nSACCO \neee ee \n= \nAppendix 14: Signing of PRF Financing Agreements \nSN Vote \\| Parish Name of Did the Date funds Date AMOUNT Remarks Name Name SACCO SACCO were agreemen \\| transferred \nChairpe received t was before \nrson signed agreement", "metadata": {"headings": [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}, [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}], [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}], [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}], [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}]], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sign", "metadata": {"headings": [{"headings_0": {"content": "sign", "page": 53, "level": 3}}, {"headings_1": {"content": "DLG Senior", "page": 53, "level": 3}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "signing PRF \n\\| \nfinancin 9 \n\\| agreem \\| ent with \\|", "metadata": {"headings": [{"headings_0": {"content": "sign", "page": 53, "level": 3}}, {"headings_1": {"content": "DLG Senior", "page": 53, "level": 3}}, [{"headings_0": {"content": "sign", "page": 53, "level": 3}}, {"headings_1": {"content": "DLG Senior", "page": 53, "level": 3}}], [{"headings_0": {"content": "sign", "page": 53, "level": 3}}, {"headings_1": {"content": "DLG Senior", "page": 53, "level": 3}}], [{"headings_0": {"content": "sign", "page": 53, "level": 3}}, {"headings_1": {"content": "DLG Senior", "page": 53, "level": 3}}]], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "II", "metadata": {"headings": [{"headings_0": {"content": "II", "page": 53, "level": 5}}, {"headings_1": {"content": "sign", "page": 53, "level": 3}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\|theao? \n[ja \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "II", "page": 53, "level": 5}}, {"headings_1": {"content": "sign", "page": 53, "level": 3}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "metadata": {"headings": [{"headings_0": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}, {"headings_1": {"content": "II", "page": 53, "level": 5}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Morulinga YES \\| 38,448,637 \\| Money \n\\| DLG \\| Matany \\| \n\\| \\| transferredto \\| \\| PDM \\| \\| \\| \\| SACCO before \\| \\| \\| \\| \\| \\| \\| \\| SACCO \n\\| agreement \\| \\| \\| \\| signing. \\| 12 \ni \n\\| \n\\| 2 Napak \\| Nakichum Nakichume YES 27/06/2022", "metadata": {"headings": [{"headings_0": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}, {"headings_1": {"content": "II", "page": 53, "level": 5}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\| 38,448,637", "metadata": {"headings": [{"headings_0": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}, {"headings_1": {"content": "II", "page": 53, "level": 5}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}, {"headings_1": {"content": "II", "page": 53, "level": 5}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Money", "metadata": {"headings": [{"headings_0": {"content": "Money", "page": 53, "level": 3}}, {"headings_1": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG et t Matany 3 transferred to PDM \nSACCO before \\| \\| SACCO agreement \\| \\| \n\\| \n\\| \nsigning. \\|", "metadata": {"headings": [{"headings_0": {"content": "Money", "page": 53, "level": 3}}, {"headings_1": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}, [{"headings_0": {"content": "Money", "page": 53, "level": 3}}, {"headings_1": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}], [{"headings_0": {"content": "Money", "page": 53, "level": 3}}, {"headings_1": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}]], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "metadata": {"headings": [{"headings_0": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}, {"headings_1": {"content": "Money", "page": 53, "level": 3}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG \\| Matany \\|", "metadata": {"headings": [{"headings_0": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}, {"headings_1": {"content": "Money", "page": 53, "level": 3}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3]", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 53, "level": 6}}, {"headings_1": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| transferred to \\| \\| \u0131 \\| \\| \n\\| \\| PDM \\| \n\\| SACCO before \n\\| \\| \\| SACCO \\| \\| \n\\| agreement \\| \n\\| 6! Napak un 7 - \nSenior == -+-YES \n~ 24/04/2023 \\|", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 53, "level": 6}}, {"headings_1": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}, [{"headings_0": {"content": "3]", "page": 53, "level": 6}}, {"headings_1": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}], [{"headings_0": {"content": "3]", "page": 53, "level": 6}}, {"headings_1": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}], [{"headings_0": {"content": "3]", "page": 53, "level": 6}}, {"headings_1": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}]], "page": 53, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201aAgreement", "metadata": {"headings": [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "-- \n\\| DIG \\| Quarters \\| Quarters \\| \n3] signed before \n\\| \n\\| Ward \\| Ward \n\\| \\| receiving \n\\| funds \n\\| \n\\| \n\\| Lokiteded \\| \\| \\| \\| T/CPDM \\| \\| \n7 \\| Napak Complex \\| Complex YES ' 24/04/2023 \\| 03/04/202 \\| \n0 \\| Agreement \n\\| DLG Ward \\| \\| \n\\| Ward \\| \n3 \n\\| signed before \\| \n\\| Kangole \n\\| \n\\| receiving funds \nT/C PDM \\| \n\\| [bee PAGE \\| \\| \\| \n8 Napak Lopiida Lopiida \\| YES 27/06/2022 \\| \n\\| \nTil ate Fiss one I \"13,448,637 Money Ku \n\\| DLG \\| Ward \\| \\| 3 transferred to \\| \n\\| \n\\| \\| Kangole \n\\| \\| \n\\| \\| T/C PDM \\| \\| agreement \n\\| \n\\| SACCO before \n\\| SACCO 1 \\| signing. \n\"9 Napak \\| Nasike Nasike YES 24/04/2023 03/04/202 \\|", "metadata": {"headings": [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}, [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}]], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| \u0131 |", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \\| Agreement \nl BiG \\| Ward \\| \n\\| 3 \\| signed before Kangole receiving funds \n\\| \n\\| \nT/C PDM \\| \\| \\| \\| \nSE ohh ed ge \\| \n\\| 10 Napak \\| \"Senior \nI ys a 1 \nla \nSenior YES 27/06/2022 03/04/202 \na ce \u201a448, 637", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}, [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}]], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Money un", "metadata": {"headings": [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG Quarters Quarters \n3 \n\\| transferred to \n\\| Ward \\| SACCO before \n\\| Kangole agreement \n\\| T/C PDM \nsigning. \nLSACCO", "metadata": {"headings": [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}, [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}], [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}], [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}], [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}], [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}]], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tee", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TOTAL \\| \ntL \nnenne \n\\| \\| \\| \\| 155,691,822 \nnn \\| nn en \\| \n\\| \n\\| \\| \\| \n\\| \ni i \nAppendix 15: Submission of Attestation Forms by the Accounting Officer (AO) \n\\|SN \\| \\| \\| ~ \\| AMOUNT \u2018\\| \nVote Parish Name of the ku \n\\| \\| Name Name SACCO SACCO Name transferred \\| \n\\| Was lt Remarks \n\\| \nincluded in the \\| \n\\| AO's \\| \\| \\| attestation \\| \\| \n\u2014\\_\u2014 form? \\| a . \n3", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}, [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}]], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. \\| NAPAK MORULINGA \\| MORULINGA \nNO 532, \\| included", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ala", "metadata": {"headings": [{"headings_0": {"content": "ala", "page": 54, "level": 1}}, {"headings_1": {"content": "Tee", "page": 54, "level": 3}}], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "309 The SACCO was not \n,", "metadata": {"headings": [{"headings_0": {"content": "ala", "page": 54, "level": 1}}, {"headings_1": {"content": "Tee", "page": 54, "level": 3}}, [{"headings_0": {"content": "ala", "page": 54, "level": 1}}, {"headings_1": {"content": "Tee", "page": 54, "level": 3}}]], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| DLG |", "metadata": {"headings": [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| the Attestation Form. \n\\| \non \n\\| \n\\| \nFunds have been transferred \n\\| \na as RUE a ll tate", "metadata": {"headings": [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}, [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}]], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "di", "metadata": {"headings": [{"headings_0": {"content": "di", "page": 54, "level": 3}}, {"headings_1": {"content": "| DLG |", "page": 54, "level": 2}}], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MNO T Ene BAO BO far", "metadata": {"headings": [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|2. \\| \\| \\| itil Su 114,494,172 ame The SACCO was included. NAPAK NAKICHUME NAKICHUMET NO \\| \nnot \n\\| \\| DLG T \n\\| \n\\| on the Attestation Form. \ni \n\\| Funds have been transferred i \n\\| \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}, [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}]], "page": 54, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I LOPIIDA>\u2014 \u2014\u2014-YES-", "metadata": {"headings": [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 55, "level": 6}}, {"headings_1": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". ~The SACCO was included on\u2014\\} DLG \\| WARD WARD \\| \\| \n\\| the Attestation Form \n\\| li 2 Ele \\| ei \\| ia rea NASIKE = \\_NASIKE WARD he \u2014 \\| YES", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 55, "level": 6}}, {"headings_1": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. NAPAK", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A \nThe SACCO was included on \\| DLG WARD \n\\| the Attestation Form", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}, [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}]], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. NAPAK \\| SENIOR SENIOR \\| YES \nN/A", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The SACCO was included on \\| DLG QUARTERS QUARTERS \\| \n\\| the Attestation Form \n\\| WARD \nWARD", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. NAPAK COMPLEX COMPLEX YES \\| N/A \u2018\\| The SACCO was included on \\| the Attestation Form \nDLG\\_ WARD WARD \n\\| \\_\\_\\| \\| \\_ IL \\_ BE th \\| TOTAL \\|", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= 343,558,790", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 16: Wealth Ranking of Households \nSN Vote Name Parish Name Was wealth No. of No. of villages Remarks ranking villages where wealth \ncarried out at \nranking was \n; Se 7 \u2014 parish level? \\| carried out on =", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}, [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}]], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. \\| NAPAK DLG MORULINGA NO \n6", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "0 \\| No wealth ranking carried out. No record of work la a \\| done Be", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. NAPAK DLG NAKICHUMET NO \n17", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "0 No wealth ranking carried out. No record of work \n\\| \n\\|\\_done \n\\_ oz ranking carried \\|", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. NAPAK DLG SENIOR NO \n3", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "0 No wealth \n\\| \n\\| QUARTERS \nares out. No record of work \\|\\_WARD \ni has ik ranking \\| carried LD \\|", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}, [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}]], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. NAPAK DLG DARTICS WARD NO", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3 0 No wealth \nout. No record of work \n", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}, [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}]], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. NAPAK DLG LOKALI NO", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "done \\_ \\| \n6 \n0 \\| No wealth ranking carried \\| \nout. No record of work \n\\| \\| \\| done \nL- a N ni teed \nen nn = ud mr on ren \n\\| 6. NAPAK DLG APUNGURE NO \n3 \n0 No wealth ranking carried WARD", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}, [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}]], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. NAPAK DLG LOPIIDAWARD \\| NO", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n8 NAPAK DLG NASIKE WARD NO \nout. No record of work \\| done", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}, [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}]], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0 | No wealth ranking carried", "metadata": {"headings": [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 \n\\| out. No record of work \n\\| \\| done \n\\| \n3 \n0 No wealth ranking carried out. No record of work \n\\| \n\\| \ndone \\|", "metadata": {"headings": [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}, [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}], [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}], [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}]], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. \\| NAPAK DLG SENIOR NO \n\\| 5\\|", "metadata": {"headings": [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "0 \\| No wealth ranking carried \\| \n\\| \n\\| QUARTERS \\| \\| \\| out. No record of work \\| \n\\| WARD \\| done \n\\| \nEi \\| \\| \\| \\| NAP 7 \\| \\| \\| \nI", "metadata": {"headings": [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}, [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}], [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}]], "page": 55, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TI", "metadata": {"headings": [{"headings_0": {"content": "TI", "page": 56, "level": 4}}, {"headings_1": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "metadata": {"headings": [{"headings_0": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}, {"headings_1": {"content": "TI", "page": 56, "level": 4}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\|AK \n\\| \\| \\| \\| / i. \\| \n\\| \n1 \\} j \nWARD WARD UARTER ENIOR \nE APUNGUR- LOKALI WARD DARTICS NOW MET NAKICHU GA MORULIN \\| \n\\| \n\\| \\| essen \n\\|", "metadata": {"headings": [{"headings_0": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}, {"headings_1": {"content": "TI", "page": 56, "level": 4}}, [{"headings_0": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}, {"headings_1": {"content": "TI", "page": 56, "level": 4}}], [{"headings_0": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}, {"headings_1": {"content": "TI", "page": 56, "level": 4}}], [{"headings_0": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}, {"headings_1": {"content": "TI", "page": 56, "level": 4}}]], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "WARD", "metadata": {"headings": [{"headings_0": {"content": "WARD", "page": 56, "level": 3}}, {"headings_1": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "E APUNGUR", "metadata": {"headings": [{"headings_0": {"content": "WARD", "page": 56, "level": 3}}, {"headings_1": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "WARD DARTICS S QUARTER SENIOR MET NAKICHU- GA MORULIN WARD", "metadata": {"headings": [{"headings_0": {"content": "WARD DARTICS S QUARTER SENIOR MET NAKICHU- GA MORULIN WARD", "page": 56, "level": 3}}, {"headings_1": {"content": "WARD", "page": 56, "level": 3}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "green = \\| \\| \\| \\| \\_ er \\| \\| \\| \\| \\| \\| \\| \\| \n\\| \n\\| \\| \\| \n\\| \\| \\| \n\\| \\| \\| Her \n\\| \nand sorghum dealers, Produce sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "metadata": {"headings": [{"headings_0": {"content": "WARD DARTICS S QUARTER SENIOR MET NAKICHU- GA MORULIN WARD", "page": 56, "level": 3}}, {"headings_1": {"content": "WARD", "page": 56, "level": 3}}, [{"headings_0": {"content": "WARD DARTICS S QUARTER SENIOR MET NAKICHU- GA MORULIN WARD", "page": 56, "level": 3}}, {"headings_1": {"content": "WARD", "page": 56, "level": 3}}]], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and iii. and", "metadata": {"headings": [{"headings_0": {"content": "and iii. and", "page": 56, "level": 5}}, {"headings_1": {"content": "WARD DARTICS S QUARTER SENIOR MET NAKICHU- GA MORULIN WARD", "page": 56, "level": 3}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and sim-sim gram, Green flower, Sun maize and sim-sim gram, Green flower, Sun", "metadata": {"headings": [{"headings_0": {"content": "and sim-sim gram, Green flower, Sun maize and sim-sim gram, Green flower, Sun", "page": 56, "level": 3}}, {"headings_1": {"content": "and iii. and", "page": 56, "level": 5}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "metadata": {"headings": [{"headings_0": {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "page": 56, "level": 1}}, {"headings_1": {"content": "and sim-sim gram, Green flower, Sun maize and sim-sim gram, Green flower, Sun", "page": 56, "level": 3}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nI \n\u0131", "metadata": {"headings": [{"headings_0": {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "page": 56, "level": 1}}, {"headings_1": {"content": "and sim-sim gram, Green flower, Sun maize and sim-sim gram, Green flower, Sun", "page": 56, "level": 3}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "NO I? by selected ties commodi priority the", "metadata": {"headings": [{"headings_0": {"content": "NO I? by selected ties commodi priority the", "page": 56, "level": 1}}, {"headings_1": {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "53", "metadata": {"headings": [{"headings_0": {"content": "NO I? by selected ties commodi priority the", "page": 56, "level": 1}}, {"headings_1": {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 56, "level": 1}}, {"headings_1": {"content": "NO I? by selected ties commodi priority the", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| \\| f \\| \nprojects flagship ing- 0 Ol 0 a Zz] --\u2014----", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 56, "level": 1}}, {"headings_1": {"content": "NO I? by selected ties commodi priority the", "page": 56, "level": 1}}, [{"headings_0": {"content": "the", "page": 56, "level": 1}}, {"headings_1": {"content": "NO I? by selected ties commodi priority the", "page": 56, "level": 1}}]], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es | |", "metadata": {"headings": [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| ae \\| \n\\| \\| \\| \\| \\| \n\\| \n\\| \\| \\| \ndan \n17 eT 14 9 ~ \\| \\| a \n\\| \\| \\| \\| \\| \\| \\| \\| \n\\| \\| \\| \\| \\| \n17 u \u2014 14 93\u00b0 \ntc ses enterpri farming \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}, [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}], [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}], [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}], [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}]], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ie", "metadata": {"headings": [{"headings_0": {"content": "ie", "page": 56, "level": 4}}, {"headings_1": {"content": "es | |", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ige | |", "metadata": {"headings": [{"headings_0": {"content": "ige | |", "page": 56, "level": 1}}, {"headings_1": {"content": "ie", "page": 56, "level": 4}}], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| iia \\| \ndity commo priority \u2014\\_\u2014 the ses \n\\| \\| from \n0 0 2. 2 list are - \u201c\\| \n\\| \n\\| \n\\| \n\\| \\| \\| \n\\| \\| \n\\| \\| \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ige | |", "page": 56, "level": 1}}, {"headings_1": {"content": "ie", "page": 56, "level": 4}}, [{"headings_0": {"content": "ige | |", "page": 56, "level": 1}}, {"headings_1": {"content": "ie", "page": 56, "level": 4}}], [{"headings_0": {"content": "ige | |", "page": 56, "level": 1}}, {"headings_1": {"content": "ie", "page": 56, "level": 4}}]], "page": 56, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. 8. 7.", "metadata": {"headings": [{"headings_0": {"content": "10. 8. 7.", "page": 57, "level": 1}}, {"headings_1": {"content": "ige | |", "page": 56, "level": 1}}], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG AK NAP", "metadata": {"headings": [{"headings_0": {"content": "DLG AK NAP", "page": 57, "level": 4}}, {"headings_1": {"content": "10. 8. 7.", "page": 57, "level": 1}}], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG AK NAP DLG AK NAP \n\\| \\| \\| \\| \nWARD S QUARTER SENIOR WARD NASIKE WARD \nCOMPLEX \\| pn LOPIIDA", "metadata": {"headings": [{"headings_0": {"content": "DLG AK NAP", "page": 57, "level": 4}}, {"headings_1": {"content": "10. 8. 7.", "page": 57, "level": 1}}, [{"headings_0": {"content": "DLG AK NAP", "page": 57, "level": 4}}, {"headings_1": {"content": "10. 8. 7.", "page": 57, "level": 1}}], [{"headings_0": {"content": "DLG AK NAP", "page": 57, "level": 4}}, {"headings_1": {"content": "10. 8. 7.", "page": 57, "level": 1}}], [{"headings_0": {"content": "DLG AK NAP", "page": 57, "level": 4}}, {"headings_1": {"content": "10. 8. 7.", "page": 57, "level": 1}}]], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "WARD", "metadata": {"headings": [{"headings_0": {"content": "WARD", "page": 57, "level": 3}}, {"headings_1": {"content": "DLG AK NAP", "page": 57, "level": 4}}], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "WARD COMPLEX S QUARTER SENIOR WARD NASIKE WARD LOPIIDA WARD", "metadata": {"headings": [{"headings_0": {"content": "WARD COMPLEX S QUARTER SENIOR WARD NASIKE WARD LOPIIDA WARD", "page": 57, "level": 3}}, {"headings_1": {"content": "WARD", "page": 57, "level": 3}}], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\u0131 \nnd", "metadata": {"headings": [{"headings_0": {"content": "WARD COMPLEX S QUARTER SENIOR WARD NASIKE WARD LOPIIDA WARD", "page": 57, "level": 3}}, {"headings_1": {"content": "WARD", "page": 57, "level": 3}}, [{"headings_0": {"content": "WARD COMPLEX S QUARTER SENIOR WARD NASIKE WARD LOPIIDA WARD", "page": 57, "level": 3}}, {"headings_1": {"content": "WARD", "page": 57, "level": 3}}]], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "piggery and bakery, milling, grain growing, e vegetabl keeping, poultry cereals, of selling and Buying keepers poultry er, sunflow sim uts, groundn gram, green cereals, of selling and Buying piggery and banking cereal and poultry dealers, livestock flower, sun keeping, Bee milling grain planting, and piggery keeping, poultry cereals, of selling and Buying", "metadata": {"headings": [{"headings_0": {"content": "piggery and bakery, milling, grain growing, e vegetabl keeping, poultry cereals, of selling and Buying keepers poultry er, sunflow sim uts, groundn gram, green cereals, of selling and Buying piggery and banking cereal and poultry dealers, livestock flower, sun keeping, Bee milling grain planting, and piggery keeping, poultry cereals, of selling and Buying", "page": 57, "level": 5}}, {"headings_1": {"content": "WARD COMPLEX S QUARTER SENIOR WARD NASIKE WARD LOPIIDA WARD", "page": 57, "level": 3}}], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 57, "level": 3}}, {"headings_1": {"content": "piggery and bakery, milling, grain growing, e vegetabl keeping, poultry cereals, of selling and Buying keepers poultry er, sunflow sim uts, groundn gram, green cereals, of selling and Buying piggery and banking cereal and poultry dealers, livestock flower, sun keeping, Bee milling grain planting, and piggery keeping, poultry cereals, of selling and Buying", "page": 57, "level": 5}}], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 57, "level": 3}}, {"headings_1": {"content": "piggery and bakery, milling, grain growing, e vegetabl keeping, poultry cereals, of selling and Buying keepers poultry er, sunflow sim uts, groundn gram, green cereals, of selling and Buying piggery and banking cereal and poultry dealers, livestock flower, sun keeping, Bee milling grain planting, and piggery keeping, poultry cereals, of selling and Buying", "page": 57, "level": 5}}], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 57, "level": 4}}, {"headings_1": {"content": "er", "page": 57, "level": 3}}], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and sim- tree", "metadata": {"headings": [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \n\\| \n\\| \nNO NO NO sarees. 54 \n\\| \n10", "metadata": {"headings": [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}, [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}], [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}], [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}], [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}], [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}]], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cdi", "metadata": {"headings": [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 10 ie \n10 \n[ Be + i \n\\| es ee all \u2014T- Bez 48. \u2014111-- eae 97 50 \nAppendix 18: Operation of the SACCO Bank Accounts A-Irregularities in the operation of the SACCO bank account \n\\| SN \\| PDM SACCO Name \\| Date of first \\| \u201cDate of receipt \\| Remarks \n\\| i \\|", "metadata": {"headings": [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}, [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}], [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}], [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}], [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}]], "page": 57, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| general | of funds !", "metadata": {"headings": [{"headings_0": {"content": "| general | of funds !", "page": 58, "level": 2}}, {"headings_1": {"content": "\u201cdi", "page": 57, "level": 4}}], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| meeting \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| general | of funds !", "page": 58, "level": 2}}, {"headings_1": {"content": "\u201cdi", "page": 57, "level": 4}}, [{"headings_0": {"content": "| general | of funds !", "page": 58, "level": 2}}, {"headings_1": {"content": "\u201cdi", "page": 57, "level": 4}}]], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rd | MORULINGA MATANY | 08/11/2022", "metadata": {"headings": [{"headings_0": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}, {"headings_1": {"content": "| general | of funds !", "page": 58, "level": 2}}], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27/06/2022 \\| ; PDM SACCO \n\\| \n\\| \\| \n\\| \n\\| \n\\| \n\\| \n\\| \n\\| \n\\| \n2 \\| NAKICHUMET \\| 27/06/2022", "metadata": {"headings": [{"headings_0": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}, {"headings_1": {"content": "| general | of funds !", "page": 58, "level": 2}}, [{"headings_0": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}, {"headings_1": {"content": "| general | of funds !", "page": 58, "level": 2}}], [{"headings_0": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}, {"headings_1": {"content": "| general | of funds !", "page": 58, "level": 2}}]], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"08/11/2022", "metadata": {"headings": [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i \n\\| MATANY PDM SACCO \n\\| \n\\| SACCO received money before the \\| \nFirst Annual General Meeting. SACCO \\| \\| did not include the bank account opening resolution in the minutes. j i \ni \nFirst Annual General Meeting. SACCO did not include the bank account opening resolution in the minutes. \n\\|3 SENIOR QUARTERS 14/11/2022 \\| 24/04/2023 \\| SACCO did not include the bank. \\| \n\\| WARD LOKITEDED \\| \n\\| account opening resolution in the \\| \\| T/C PDM SACCO \nminutes.", "metadata": {"headings": [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}, [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}]], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Be", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 58, "level": 2}}, {"headings_1": {"content": "\"08/11/2022", "page": 58, "level": 2}}], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 \\| DARTICS ~ WARD \\| 14/11/2022. \n\\| 27/06/2022 \u201cSACCO received money \nbefore the \\| \\| LOKITTEDED T/C PDM \nFirst Annual General Meeting. SACCO", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 58, "level": 2}}, {"headings_1": {"content": "\"08/11/2022", "page": 58, "level": 2}}], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 58, "level": 3}}, {"headings_1": {"content": "Be", "page": 58, "level": 2}}], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "did not include the bank account", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 58, "level": 3}}, {"headings_1": {"content": "Be", "page": 58, "level": 2}}], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "io", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 58, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 58, "level": 3}}], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "opening resolution in the minutes. EN BEE \n\\|5 LOKALI MATANY PDM \\| 08/11/2022 \n\u2014 \\| 27/06/2022 \\|) SACCO received money \nbefore the \\| \\| \n\\| \n\\| \n\\| \\| SACCO \\| \n\\| \nFirst Annual General Meeting. SACCO \n\\| \\| not include the bank account \\| \ndid \nOpening resolution in the minutes. \\|", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 58, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 58, "level": 3}}, [{"headings_0": {"content": "io", "page": 58, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "io", "page": 58, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "io", "page": 58, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 58, "level": 3}}]], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|6 | APUNGURE WARD | 14/11/2022", "metadata": {"headings": [{"headings_0": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}, {"headings_1": {"content": "io", "page": 58, "level": 1}}], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 24/04/2023 \u2018\\| SACCO did not include the bank \\| \\| LOKITEDED T/C PDM \\| \n\\| account opening resolution in the \\| SACCO minutes. \n\\| \n7 \\| LOPIIDA i \nWARD \n\\| 08/11/2022 \\| 27/0022 wewomerrsanenremioceummteetne nannte nennen en mio \u2014 \\| SACCO received money before the \\_KANGOLE T/C PDM \n\\| \n\\| First Annual General Meeting SACCO \\| \\| \n\\| \n8 \\|'NASIKE WARD \\| 08/11/2022 24/04/2023 \u201c\\| SACCO received money after the \\| \\| KANGOLE T/C PDM \\| \nFirst Annual General Meeting, and \\| t", "metadata": {"headings": [{"headings_0": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}, {"headings_1": {"content": "io", "page": 58, "level": 1}}, [{"headings_0": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}, {"headings_1": {"content": "io", "page": 58, "level": 1}}], [{"headings_0": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}, {"headings_1": {"content": "io", "page": 58, "level": 1}}], [{"headings_0": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}, {"headings_1": {"content": "io", "page": 58, "level": 1}}]], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 58, "level": 4}}, {"headings_1": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "included bank account opening i i \\| \\| resolution in the minutes.", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 58, "level": 4}}, {"headings_1": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}], "page": 58, "document_name": "Napak District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file