diff --git "a/reports/chunks/Nebbi District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Nebbi District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Nebbi District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF NEBBI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u00b0! JUNE 2023 \nO \n2597 v 4 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[], [], []], "page": 1, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTABLE OF CONTENTS \nLiSE Of ACONY MIS cassseasssusiceneixasuctncdsannnscecsessenyysnnnnens 100 an en TEE tats anne nennen iii ODiNiON.....scccccsssssecneecessceseessesscueeseessserecseueecesseeeeneessenseueecnssanseseeeeccssausersonsonseeesansesseaees 1 \nB\u00e4sis for Opinion \nsete sieh Wai AK5s danterneesenerteens eres anne 1 sisssscwsccescsseeneersernrenes enornesermnaneneans \nKey Audit Matters ...uununesnenenenonennnnnnnnnnnnnnnnennnnonennnnenunnnnnesnnennsnnentsnsenssnnnnsnnnnssenntnnssnnennnnen 1 \n1.0 \nImplementation Of The Approved Budget ..zueeeseensnennnnnnnnnenennnnnnnnnnnnnnnnnnnnnnnnnennnen nen 1 2.0 Management of the Government Salary Payroll .....eeersennernennnnnnnnnnnnnnnnnnnnennnsnnnennn 9 Emphasis of Matter......usensennnnnennnnnnnnenonnsnnnnnennnnennnnnnneennsensnnenennnenssnsnsnnsennsssnnessennentn 12 \n30 \nIncrease in Liabilities.........0000onennenneunnunn une uam ann nn ann rn nnnenn ana eeneeenn 12 \n4.0 \nChange in Accounting Policy to recognise Fixed Assets using the accrual basis of ACCOUNCING.....cccccceeeeseeseesceeeeeeeeeeensnccceneeceeecsseaaeeeeeeeeesssseceeeeeeeeeseseceenseesencusaggeeseesessenaeeas 13 \nCther Matter \nnn a En neu 13 sus an ana anne ann er \n5.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) une. 13 \nOther Infonniallen \nnn nn nn parr ee 23 aa... \nManagement'\u2019s Responsibility for the Financial Statements.....uunsnennseenennenenensenennnnenennnennnnen 23 Auditor\u2019s Responsibility for the Audit of Financial Statements......uunersnneesnnnenennnnnnenennennennnn 23 Other Reporting Responsibilities..........e.r220s4000nnnnnonnennnnnennnnnnnnnnnnnnnnnnnsensnnnnnnsnennrennnnnnen 24 Report On the Audit of Compliance With Legislation .....uunseersennnsnnnnnnnnnnnnnnnnennennenennentennenn 24 6.0 Implementation of the Parish Development Model ....uuenerssenesnennnnnnnnnnnnnnnnnnnennnnnnnt 24 Appendices .uusersnensnnensnnnnnnnnnnnnennnnnnenennnennnnennnnnnnnennnnnnnnnennnnensnnnrsnensssnsssensnensnnensenntnnnant 33 \nsuonnansu] SUORNANSUT Z00z \u2018jenueW Z00z yuawdojanag", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}]], "page": 1, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aoujny : SNSSY", "metadata": {"headings": [{"headings_0": {"content": "Aoujny : SNSSY", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"", "metadata": {"headings": [{"headings_0": {"content": "Aoujny : SNSSY", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,", "metadata": {"headings": [{"headings_0": {"content": "10,", "page": 4, "level": 5}}, {"headings_1": {"content": "Aoujny : SNSSY", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018jenuew \\|esodsiq quauidojanag = WEIBOIG", "metadata": {"headings": [{"headings_0": {"content": "10,", "page": 4, "level": 5}}, {"headings_1": {"content": "Aoujny : SNSSY", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wuawdojaneq", "metadata": {"headings": [{"headings_0": {"content": "wuawdojaneq", "page": 4, "level": 5}}, {"headings_1": {"content": "10,", "page": 4, "level": 5}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-", "metadata": {"headings": [{"headings_0": {"content": "wuawdojaneq", "page": 4, "level": 5}}, {"headings_1": {"content": "10,", "page": 4, "level": 5}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "waysks awa\u0131dns wa}sAs awa\u0131dns JUBWWAINDOJd salnuaby \u201d |eI20S wegs\u00e4s suopenbay D1GNd 0}", "metadata": {"headings": [{"headings_0": {"content": "waysks awa\u0131dns wa}sAs awa\u0131dns JUBWWAINDOJd salnuaby \u201d |eI20S wegs\u00e4s suopenbay D1GNd 0}", "page": 4, "level": 1}}, {"headings_1": {"content": "wuawdojaneq", "page": 4, "level": 5}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201aAbojouysaL >1W10U093 : \\_SJBSSY", "metadata": {"headings": [{"headings_0": {"content": "waysks awa\u0131dns wa}sAs awa\u0131dns JUBWWAINDOJd salnuaby \u201d |eI20S wegs\u00e4s suopenbay D1GNd 0}", "page": 4, "level": 1}}, {"headings_1": {"content": "wuawdojaneq", "page": 4, "level": 5}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APny } Aunseas|", "metadata": {"headings": [{"headings_0": {"content": "APny } Aunseas|", "page": 4, "level": 2}}, {"headings_1": {"content": "waysks awa\u0131dns wa}sAs awa\u0131dns JUBWWAINDOJd salnuaby \u201d |eI20S wegs\u00e4s suopenbay D1GNd 0}", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": pny Bununossy Buunossy pue \nuo\\}elossy SIOJSUEAL a\u0131npn.yseujui", "metadata": {"headings": [{"headings_0": {"content": "APny } Aunseas|", "page": 4, "level": 2}}, {"headings_1": {"content": "waysks awa\u0131dns wa}sAs awa\u0131dns JUBWWAINDOJd salnuaby \u201d |eI20S wegs\u00e4s suopenbay D1GNd 0}", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pefoig", "metadata": {"headings": [{"headings_0": {"content": "pefoig", "page": 4, "level": 1}}, {"headings_1": {"content": "APny } Aunseas|", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JUSWUISAOD UONeZIUEBIO pue Jo |BIDUBUL4 JEDUBUIY DIjqNd SYUOWULIBAOH pue snogeq TS Juswabeuen; yuewebeuew PunJ JeyuaWuIanobJBJU] jedisiuny)", "metadata": {"headings": [{"headings_0": {"content": "JUSWUISAOD UONeZIUEBIO pue Jo |BIDUBUL4 JEDUBUIY DIjqNd SYUOWULIBAOH pue snogeq TS Juswabeuen; yuewebeuew PunJ JeyuaWuIanobJBJU] jedisiuny)", "page": 4, "level": 4}}, {"headings_1": {"content": "pefoig", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Juswa\u00dfeuen jo Buyuue|q JUSLWUIAAO5 \u2014 Je1aUa5 alun jesodsiq Junoaay \u201cuonepossy Juaunamodwg", "metadata": {"headings": [{"headings_0": {"content": "Juswa\u00dfeuen jo Buyuue|q JUSLWUIAAO5 \u2014 Je1aUa5 alun jesodsiq Junoaay \u201cuonepossy Juaunamodwg", "page": 4, "level": 1}}, {"headings_1": {"content": "JUSWUISAOD UONeZIUEBIO pue Jo |BIDUBUL4 JEDUBUIY DIjqNd SYUOWULIBAOH pue snogeq TS Juswabeuen; yuewebeuew PunJ JeyuaWuIanobJBJU] jedisiuny)", "page": 4, "level": 4}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uoresIunwwoy JosAeg pue pue pue pue Juawsbeuen py JO A1e}a19a5 sJapua] [E51", "metadata": {"headings": [{"headings_0": {"content": "uoresIunwwoy JosAeg pue pue pue pue Juawsbeuen py JO A1e}a19a5 sJapua] [E51", "page": 4, "level": 4}}, {"headings_1": {"content": "Juswa\u00dfeuen jo Buyuue|q JUSLWUIAAO5 \u2014 Je1aUa5 alun jesodsiq Junoaay \u201cuonepossy Juaunamodwg", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "epue\u00dfn jouuosieg spiepuejs sjuawyedagq uoneonpy POLY jesods\u0131q 13 / junoady pue", "metadata": {"headings": [{"headings_0": {"content": "epue\u00dfn jouuosieg spiepuejs sjuawyedagq uoneonpy POLY jesods\u0131q 13 / junoady pue", "page": 4, "level": 3}}, {"headings_1": {"content": "uoresIunwwoy JosAeg pue pue pue pue Juawsbeuen py JO A1e}a19a5 sJapua] [E51", "page": 4, "level": 4}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|EI07 jo jede) |EUONEUJSJUT anusnay pny S]NSUOD 7 S3UBUlg soueuls ajbuis Bunys woddns Udo", "metadata": {"headings": [{"headings_0": {"content": "|EI07 jo jede) |EUONEUJSJUT anusnay pny S]NSUOD 7 S3UBUlg soueuls ajbuis Bunys woddns Udo", "page": 4, "level": 1}}, {"headings_1": {"content": "epue\u00dfn jouuosieg spiepuejs sjuawyedagq uoneonpy POLY jesods\u0131q 13 / junoady pue", "page": 4, "level": 3}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Q0ueUuly \u201capuay [2907 py anuardy JOUPNY Bujebpng uononpag", "metadata": {"headings": [{"headings_0": {"content": "\u2018Q0ueUuly \u201capuay [2907 py anuardy JOUPNY Bujebpng uononpag", "page": 4, "level": 1}}, {"headings_1": {"content": "|EI07 jo jede) |EUONEUJSJUT anusnay pny S]NSUOD 7 S3UBUlg soueuls ajbuis Bunys woddns Udo", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JUaUIEINJ0Ld heya2as ajbuis S,Jayueg pajepijosuo) Jauinsuo> 02 Bumueay PLNSIQ uewnd", "metadata": {"headings": [{"headings_0": {"content": "\u2018Q0ueUuly \u201capuay [2907 py anuardy JOUPNY Bujebpng uononpag", "page": 4, "level": 1}}, {"headings_1": {"content": "|EI07 jo jede) |EUONEUJSJUT anusnay pny S]NSUOD 7 S3UBUlg soueuls ajbuis Bunys woddns Udo", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yuawulanog UOeWOJUT pajeiBayuy Jeuoneusaquy |EI07 \u2018Salijsiul jo Jo J jo jo 9y} Juawe\u0131ndold Juaueulad qns", "metadata": {"headings": [{"headings_0": {"content": "yuawulanog UOeWOJUT pajeiBayuy Jeuoneusaquy |EI07 \u2018Salijsiul jo Jo J jo jo 9y} Juawe\u0131ndold Juaueulad qns", "page": 4, "level": 2}}, {"headings_1": {"content": "\u2018Q0ueUuly \u201capuay [2907 py anuardy JOUPNY Bujebpng uononpag", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue JUBLULAAOS JUSLULUBAOS JUBLULIEACS", "metadata": {"headings": [{"headings_0": {"content": "yuawulanog UOeWOJUT pajeiBayuy Jeuoneusaquy |EI07 \u2018Salijsiul jo Jo J jo jo 9y} Juawe\u0131ndold Juaueulad qns", "page": 4, "level": 2}}, {"headings_1": {"content": "\u2018Q0ueUuly \u201capuay [2907 py anuardy JOUPNY Bujebpng uononpag", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SWAUOIY", "metadata": {"headings": [{"headings_0": {"content": "SWAUOIY", "page": 4, "level": 5}}, {"headings_1": {"content": "yuawulanog UOeWOJUT pajeiBayuy Jeuoneusaquy |EI07 \u2018Salijsiul jo Jo J jo jo 9y} Juawe\u0131ndold Juaueulad qns", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[2907 [2907 Je007 [2007", "metadata": {"headings": [{"headings_0": {"content": "SWAUOIY", "page": 4, "level": 5}}, {"headings_1": {"content": "yuawulanog UOeWOJUT pajeiBayuy Jeuoneusaquy |EI07 \u2018Salijsiul jo Jo J jo jo 9y} Juawe\u0131ndold Juaueulad qns", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JBMOT AnsiuwW Ans\u0131uw ANsIUIW ANsiuiy euonjen JO weibold |}o1Aeq", "metadata": {"headings": [{"headings_0": {"content": "JBMOT AnsiuwW Ans\u0131uw ANsIUIW ANsiuiy euonjen JO weibold |}o1Aeq", "page": 4, "level": 1}}, {"headings_1": {"content": "SWAUOIY", "page": 4, "level": 5}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UONN SO \\|]OsAed S\u0131land and StlgNd", "metadata": {"headings": [{"headings_0": {"content": "JBMOT AnsiuwW Ans\u0131uw ANsIUIW ANsiuiy euonjen JO weibold |}o1Aeq", "page": 4, "level": 1}}, {"headings_1": {"content": "SWAUOIY", "page": 4, "level": 5}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ainseas| A\u0131nseaL epuebp epuebn epuebp epue\u00dfn epue\u00dfn epuen epuehn)", "metadata": {"headings": [{"headings_0": {"content": "Ainseas| A\u0131nseaL epuebp epuebn epuebp epue\u00dfn epue\u00dfn epuen epuehn)", "page": 4, "level": 1}}, {"headings_1": {"content": "JBMOT AnsiuwW Ans\u0131uw ANsIUIW ANsiuiy euonjen JO weibold |}o1Aeq", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n= \n\\| \n\\| \n\\| \n\\| \n\\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Ainseas| A\u0131nseaL epuebp epuebn epuebp epue\u00dfn epue\u00dfn epuen epuehn)", "page": 4, "level": 1}}, {"headings_1": {"content": "JBMOT AnsiuwW Ans\u0131uw ANsIUIW ANsiuiy euonjen JO weibold |}o1Aeq", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=}", "metadata": {"headings": [{"headings_0": {"content": "=}", "page": 4, "level": 2}}, {"headings_1": {"content": "Ainseas| A\u0131nseaL epuebp epuebn epuebp epue\u00dfn epue\u00dfn epuen epuehn)", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "metadata": {"headings": [{"headings_0": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}, {"headings_1": {"content": "=}", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "w\u00c4uonYy IVSOLNI Wddd5 OO NUN", "metadata": {"headings": [{"headings_0": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}, {"headings_1": {"content": "=}", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- SIVSSI WV491 uvid7 Ssgon. aadjom asiD0~W von. GIWSN", "metadata": {"headings": [{"headings_0": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}, {"headings_1": {"content": "=}", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014\u2014WYSSL", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1ST1 DI a Sdd WSL \n1 \n\\| \n\\| \n\\| \n\\| \n\\| \n\\| \n\\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF NEBBI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Nebbi 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 Nebbi 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": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}, [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}]], "page": 4, "document_name": "Nebbi 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 judgement, 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. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Nebbi 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/Municipal Council/City Council 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.51,234,902,560 out of which UGX.47,912,046,667 was warranted as shown below; \nUGX \n\\_[ Recurrent(Wage) 23,261,618,910 23,261,618,910 \\_\\|Recurrent(Non-wge) 18,477,716,231 17,397,651,608 94 3 Development 9,495,567,419 76 Total 51,234,902,560 47,912,046,667 94 \nOut of the total warrants of UGX.47,912,046,667 I reviewed the utilisation of warrants worth UGX.40,985,195,250 (86%) as summarised in the table below \nSn Details \nActual expenditure \nCumulative Actual Cumulative (UGX) expenditure (UGX) % out of total warrants \n1 Wage expenditure 21,083,922,771 \n2 PDM expenditure 60,033,981 \naudited \n3 Water Grant - UGIFT \n774,067,042 21,918,023,794 46 4 Education grant - 417,924,794 22,335,948,588 47", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}, [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}]], "page": 5, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], "page": 6, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Micro Scale Irrigation \n235,860,199 22,571,808,787 47 6 UGIFT (Infrastructure 4,006,356,761 26,578,165,548 55 7 Grants and other \n4,265,951,666 30,844,117,214 64 transfers \n8 Budget outputs 818,545,632 31,662,662,846 sampled URF \n- \n9 Budget outputs 404,681,918 32,067,344,764 sampled DDEG \n- \n10 Other budget outputs \n8,917,850,486 40,985,195,250 86 Total of the utilised \n40,985,195,250 \nN o Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local revenue of The \nAccounting UGX.1,097,485,000 however; by the end ofthe year, only UGX.668,367,651 had Officer should ensure been collected representing 61% performance. The summary is in the table that all tax planning is below and the details are in appendix 1. \ndone accurately basing on the most Source Approved Actual Collections \nrecent tax collection budget (UGX UGX \nother than historical Tax Revenues 463,090,000 137,792,614 data \nNon-Tax 634,395,000 530,575,037 103,819,963 \nRevenues \nTotal 668,367,651 429,117,349 \nThe DLG 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 01 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of the Budget Amount", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}]], "page": 6, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- un-implemented (UGX) \nactivities \n1 Council Two Committee Short fall in local 15,000,000 Committee meetings held revenue \nmeeting held erformance \n2 Land paid for Payment for land Short fall in Local \n20,000,000 at OMVORO revenue \nerformance \n3 Others Stationaries, Short fall in Local 391,117,349 Fuel and revenue \nlubricants for performance \ntravel inland. \nMotor vehicles \nand equipment \nmaintenance \nutilities \nTotal \n426,117,349", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], "page": 7, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The under collection of local revenue was attributed to the following; \ne Manual revenue collection by parish chiefs where some revenue is spent at source \nInadequate enumeration and registration of tax payers and poor record e", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}]], "page": 7, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "keeping", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], "page": 7, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation \nRecommendation Change, Land and \nWater Management \nPrivate Sector 172,526,000 171,494,646 9 \nDevelopment \nIntegrated Transport 2,919,842,000 2,751,465,309 94 \nInfrastructure And \nServices \nHuman Capital 24,998,402,014 20,493,341,965 82 \nDevelopment \nPublic Sector 12,360,327,000 12,138,275,532 98 \nTransformation \nCommunity 205,748,809 205,526,421 100 \nMobilization And \nMindset Change \nGovernance And 1,591,975,324 1,550,168,916 97 \nSecurity \nDevelopment Plan 639,051,000 621,509,105 \nImplementation \n46,692,271,928 41,427,847,639 \nThe UGX.5,264,424,289 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities Purpose of warranted affected by Unimplemented the under activities utilization \n1 Human Capital \nConstruction of Delays in procurement Development \nNdhew and process due to late 2,705,040,104 Mamba seed release of funds. Also, secondary supplementary budget 81,671,119 school (UGIFT) was released late and Construction of could not be absorbed 28,020,062 Classrooms at in time \nOgalo and Limited financial Olando P/S \ncapacity of contractors Latrine (contractors could not construction at do work in Athele p/s circumstances where there are delays in clearing \ntheir payments. \n2 Human Capital \nUpgrade of Late approval of Development \nPamaka HCII supplementary budget 25,655,230 to HCIII \nProcurement was not Maintenance completed \noffice building \n12,738,677 \n3 Natural \n74,387,692 Extension of Hit 4 dry wells, Resources, \npiped water contractor was hence \nno Observation Recommendation 1.3 Performance of External Assistance \nThe District had an approved budget for external assistance of The Accounting UGX.3,441,745,632 from the various programmes out of which Officer should engage UGX.1,728,216,276 was warranted resulting in a shortfall of UGX.1,713,529,356 the \nrelevant representing 50% performance. \ndevelopment partners and ensure that all The performance of warrants for each of the programmes is shown in the table budgeted funds are", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}, [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}]], "page": 8, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], "page": 9, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warranted. \nProgramme Approved Warrants (UGX) % funding budget (UGX) \nHuman Capital 3,440,645,632 1,728,216,276 50 Development \nDevelopment Plan 1,100,000 \nImplementation \n3,441,745,632 \\| 1,728,216,276 \nThe UGX.1,713,529,356 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo Programme Amount not Activities not Purpose of the warranted implemented unimplemente d activity \n1 Human Capital 711,637,000 Support from For immunisation Development Global Alliance support \nfor Vaccines and \nImmunization \nGAVI \n2 Human Capital 669,570,000 Support from \nDevelopment United Nations \nChildren Fund \nUNICEF \n3 Human Capital 67,403,000 Support from \nDevelopment World Health Organisation \n4 Other grants 264,919,359 \nTotal 1,713,529,359 \\| \nAs a result of failure to warrant the budgeted funds, the district could not implement the immunisation support activities. \nThe Accounting Officer explained that the Results Based Financing (RBF) phased out during the financial year and also infectious Disease Control centre cut their budget during the year. \n1.4 Utilization of Warrants \n\\| \nObservation \nRecommendation Human Capital 25,598,178,675 21,493,341,965 84% \nDevelopment \nPublic Sector 12,539,774,366 12,138,275,532 \nTransformation \nCommunity Mobilization 205,748,809 205,526,421 \nAnd Mindset Change \nGovernance And Securi 1,591,975,324 1,550,168,916 \nDevelopment Plan 636,496,513 621,509,105 \nImplementation \nI \\_\\_47,912,046,667 42,650,102,846 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showin \nactivities affected b under-utilization of warrants No Programme Amount not Activities Purpose of warranted affected by Unimplemented the under activities utilization \n1 Human Capital 2,705,040,104 Construction Delays in Development of Ndhew procurement and Mamba \\| process due to late seed release of funds. secondary Also, \nschool \nsupplementary (UGIFT) budget was Construction released late and of could not be Classrooms absorbed in time at Ogalo and Limited financial Olando P/S capacity of Latrine \ncontractors( construction contractors could at Athele p/s not do work in circumstances where there are delays in clearing their payments \n2 Human Capital \n25,655,230 Upgrade of Late approval of Development \nPamaka HCII supplementary \nto HCIII budget Maintenance Procurement was office not completed building \n3 Natural Resources, 74,387,692 Extension of Hit 4 dry wells, Environment, \npiped water contractor was Climate Change, \nsystem hence not fully Land and Water \npaid as per contract terms \n4 Public sector 2,177,696,132 Payment of Supplementary released \nNo Observation Recommendation 1.5 \nLack of appropriate performance indicators and targets in the work", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}, [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}]], "page": 9, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], "page": 11, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states The \nAccounting that the work plan of a vote shall indicate the key performance indicators to be \nOfficer should engage used to gauge the outputs. \nMOFPED to upgrade the system to sort the Part A of the performance contract for Accounting Officers outlines the core performance performance requirements against which their performance should be assessed indicators of local in regard to achievement of planned results. This requires the Accounting Officer government. \nto be assessed on the extent to which annual key performance indicators and \ntargets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 6 outputs with a total of 15 activities. I noted the following; \ne 2 outputs with 6 activities had clear performance indicators and targets. \ne 4 outputs with 9 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 2. \nTable showing performance indicators and targets \nCategory No. No of No. of No of Expenditure % \nof of activitie Activitie activities Amount (UGX) Quantific outputs outp s in the s with without Bn \nation of uts outputs clear clear outputs sam perform performan \npled ance ce \nindicator indicators \ns and and \ntargets targets \nFully 6 6 0 1,335,194,427 33.3% quantified \noutputs \nOutputs 1,715,865,107 66.6% not fully \nquantified \nTotal 06 15 6 9 3,051,059,534 100% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that this was due to unfriendly PBS with unclear performance Indicators. \n1.6 Implementation of outputs \nI assessed the implementation of two (2) outputs with six (06) activities worth The \nAccounting UGX.1,335,194,427 that were fully quantified and noted that; \nOfficer should ensure that supplementary \nObservation \nRecommendation \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activity.", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}, [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}]], "page": 11, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of seed Secondary Schools (Mamba and Ndhew SSS). Refer to Appendix 3(a-b) for details.", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], "page": 12, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe Accounting Officer explained that partial implementation of projects was due to late app roval and release of su pplementary budgets. \n1.7 Delivery of Services from Implemented Activities \nI undertook a review of these activities 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. \nI made the following observations: \n1.7.1 Service Delivery under URF, Road Grant. \nI sampled three (3) out of sixteen (16) activities with a total expenditure of UGX.844,392,000. The significant findings are provided in the table below. \nN\\| Programme Activity Sourc Total Pictorial Summary of Audit details e of expendit evidence findings (Time, conclusio o \nfunds ure Quality, n (UGX) Quantity, Cost and \nFunctionali \n1.\\| Integrated Routine URF 141,208,0 Inspected \nTransport manual 00 Kucwiny = Infrastructure maintenance \nOrango road \u2014 and Services \nroad was still motor able Routine URF 203,184,0 \nRoad connecting Unless the Mechanized 00 to Akanyu - connecting maintenance \nKibira road roads and barely motorable bridges are worked no, the road Rehabilitatio Road 500,000,0 \nSeveral culverts won't meet n of Akanyu- grant 00 \nnot installed, intended kibira/ Koch for \nthose installed usage center road road \nwere without numbers of 13.7km rehabil \nheadwalls and While there including itation \nstone pitching, were no \nI sampled Thirteen (13) out of Thirty-six (36) activities in three (3) focus areas with a total expenditure of UGX.4,757,488,295 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 \nKey", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}, [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}]], "page": 12, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water \ne 4 out of planned 10 boreholes The Accounting Officer should Development \nwere non- functional as they hit \ngrant \ndry wells. \ne 7 out of 23 tested water sources", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "were unfit for human \nconsumption \ne 7 out of 23 tested boreholes \nwere not protected \n1 borehole in Kabira was not being fully utilized by residents as they preferred to fetch water from unprotected surface water sources \nEducation \nThe 4 Projects under the grant Development were well implemented \nGrant \nensure that piped water systems should be extended to areas with \ndry wells. \n", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}, [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}]], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. UGIFT \nConstruction of Ndhew Seed School The Accounting Officer should and Mamba Seed school at were ensure strict monitoring and still at 34% and 25% (mainly supervision of the contractor so substructure level) although there \nthat the project moves on pace target was supposed to be 70% \nand 60% respectively. \nAlso noted that anti-ant paint was \nnot applied on the base structure", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 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 District 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) \nObservation \nUtilization of the Wage Budget \nThe Accounting The DLG had an approved wage budget of UGX.20,481,461,756 and Officer should liaise obtained supplementary funding of UGX.2,780,157,151 resulting into a with Public service revised wage budget of UGX.23,261,618,910 which was all warranted \nand DSC to have these vacant positions filled. Out of the total warrants, UGX.21,083,922,771 was utilized by the DLG \nresulting in un-utilized warrants of UGX.2,177,696,132 representing \nutilization of 91% as summarized in the table below and detailed in \nAppendix 3 \nApprov Revised Unspent ed Budget Balance Budget UGX. UGX. UGX. \n20,481, 2,780,1 23,261, 23,261, 21,083,9 2,177,696, 461,75 57,151 618,90 618,91 22,771 132 3 \n0 \nFrom the analysis, I noted that \ne There was an under absorption of UGX.2,177,696,132 \nThe Accounting Officer explained that the under absorption was due to vacant position not filled. \nValidation of employees on the District payroll \nThe Accounting The District had 1,786 employees on the IPPS payroll of which Officer should ensure 1,695(95%) were fully verified, 12 (0.6%) partially verified, 25 (1.4%) that the staff payroll is not verified, and 54 (3%) did not show up. \nreconciled and updated regularly so In addition, 27 individuals had not accessed the payroll by end of June, as to avoid payments", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}, [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}]], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], "page": 14, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "to departed staff District wage bill. \nThe summary of the validation exercise is shown in the table below; \nDetails \nNo. of Annual base (UGX) Individ \nuals \nNumber of staff as per the payroll (June 1,786 \n21,587290752 2023) \nValidated as follows; \nTotal number of staff verified 1695 20,035,741,164 (complete/fully verified) (A) \nPartially verified(individuals whose 12 188,765,544 information availed at the physical \nverification did not fulfil all the \nrequirements) (B) \nNot verified (appeared for validation 25 \n204,638,736 \na) Out of 1,786 employees on the June 2023 payroll, 1695 (95%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 12 (0.6%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 54 (3%) employees on the payroll did not appear for the validation and were categorised as follows; \nd) 23 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \ne) 30 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nf) 27 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that those were newly deployed secondary teachers and other staff who was on sanctions for abscondment of duty.", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}, [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}]], "page": 14, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details A total of 97 employees on the payroll had inconsistencies in their dates The Accounting of birth, captured in the payroll and data captured by NIRA on the Officer should engage National IDs. The information is critical in the identification of an the affected staff and individual. ensure that employee records are duly Inconsistent information undermines the integrity of the District\u2019s updated and brought records and may complicate the employee service history and to the attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within a service. specified timeline for appropriate action. The Accounting Officer explained that the affected staff had been informed of the inconsistencies and management would reconcile/update as guided with the help of Ministry of Public Service. c) Over-remittance of UGX.62,022,879 and under-remittance of UGX.40,940,589 of non-statutory deductions were made by the District during the period. The Accounting Officer explained that management had taken note of the guidance given and reconciliation to establish the exact amounts overpaid/underpaid would be made and handled accordingly. Delayed deletion of employees from the payroll I noted that UGX.306,478,391 was paid to 31 staff who had either been The Accounting retired, transferred, absconded or died. These resulted into financial Officer should initiate loss to government. a process of deleting these names on the The Accounting Officer explained that Management would institute a payroll. For staff on special audit to establish the correct date of birth and irregular transfer of service, the payments made. Recoveries would be made accordingly. Accounting Officer should initiate a process of transfer of salary payment to their new duty stations. Review of the DLG Staff Establishment Review of the establishment revealed; i Out of 146 approved positions, total of 123 positions were The a Accounting filled leaving a gap of 23 vacant positions. In addition, no Officer should engage positions were over-filled. the District Service Commission and the The District did not have an approved and costed staff Ministry of Public establishment for primary, secondary and tertiary institutions Service to develop and while the staff structure for health facilities issued by Ministry implement a\\_ costed of Health was not incorporated into the district approved staff structure for the structure. District The Accounting Officer explained that she had taken note of the guidance", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}, [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}]], "page": 15, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}], "page": 17, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nNebbi District received UGX.953,999,124, and all the funds were received as budgeted representing (100%) for the financial year 2022/23. Out of the UGX.953,999,124 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}]], "page": 17, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n5.1.1 Positive observations \nAll investments were derived from the LG Development plan \no \nAll water projects were constructed on land for which the District had ownership e \nor consent offer. \nAll the implemented projects were registered in the asset register \no \no All the newly constructed water facilities fully functional \noe All the projects had their designs approved by the Ministry of Water and Environment. \nIcarried out physical inspections on the 07\" December 2023 on four (04) newly e \nconstructed water facilities to assess indicators of service delivery. I observed that all the 4 newly boreholes are fully functional. \n5.1.2 Areas of Improvement \n5.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \nI reviewed the planning Nebbi DLG and noted the following; \nThe District allocated 79% to new capital development equivalent to UGX.355,000,000 however only spent 63% of funds on new capital development. This led to an under allocation of UGX.56,462,907 on capital projects. Furthermore, the district over allocated on investment services by 9%, investing UGX.78,341,993 instead of ideal allocation of UGX.29,646,139. Details are in Appendix 4 \n5.1.2.2 Funding and Absorption \nI reviewed the budget performance of Nebbi DLG and noted the following; \na) UGX.953,999,124 (100%) and all the funds were received as budgeted. Out of the funds received UGX.486,958,539 (52%) related to Rural Water and Sanitation for \nWater \nUGX.400,190,291 (88%) was spent leaving UGX.52,035,479 (11%) un-utilized as shown in the tab le below. \nSN Category Approved Release Expenditur Un-utilized % Estimate e Absorpti on \n(A) (UGX) (B) (UGX) (C) (UGX) \nRural Water 486,958,539 486,958,539 329,622,143 157,336,396 and \nSanitation \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 18, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 19, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 8}}], "page": 19, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component \nPiped Water 452,225,770 452,225,770 400,190,291 52,035,479 Sub-Grant", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 19, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 8}}], "page": 19, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], "page": 19, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component 939,184,309 939,184,309 729,812,434 209,371,875 c) Areview ofthe annual work plan, budgets and performance reports revealed that out of the planned eleven (27) activities, 23 were fully implemented, 4 was partially implemented and none wasn\u2019t implemented. Details are in Appendix 4 I further noted; Four borehole constructions hit dry wells and were not completed although \u00b0 they cost the district funds. Management stated that the area where the boreholes were dry is mountainous and in the rift valley region where the water table is very low. Payment of system was UGX.210,634,691, plus prior year UGX.163,418,000 \u00b0 that was swept back and retention payment of UGX.20,037,600. The three extra boreholes rehabilitated were done using local revenue \u00b0 amounting to UGX.18,877,048 The Accounting Officer explained that the district had allocated substantial budgets for construction of piped water to supply water to villages with poor ground water potential. She stated that the district is exploring other ways of delivering water in the mountainous areas fo r example; 5.1.2.3 Review of the Procurement Process Paragraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. I reviewed procurement files and noted the following; a) Delayed Procurements Para. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31\u00b0 of October. My review of procurement files revealed that all contracts were awarded past the required deadlines. See details below; Table showing contracts awarded Activity description Contractor Contract Date of award 1 Deep borehole drilling and KLR Uganda Ltd construction 2 Construction of medium spring Leko GL Yesu Nuti protection of contract 235,000,000 15/03/2023 59,999,900 15/03/2023 3 Borehole sitting, construction Aquatech Enterprises 38,940,000 20/02/2023 and supervision Uganda Ltd 4 Deep borehole drilling Reddy's borehole 128,835,501 25/02/2023 services 5 Construction of piped water Relief line Uganda Ltd supply system 235,835,501 28/02/2023 6 Design of piped water supply Biyo Engineering 33,000,000 09/02/2023 holding Itd 731,610,902 Source: Contract register The Accounting Officer explained", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}, [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}]], "page": 19, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sanitary Survey 16 7 Water sources not protected", "metadata": {"headings": [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, {"headings_1": {"content": "(UgIFT", "page": 19, "level": 6}}], "page": 21, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "from surface water runoff and unauthorised usage", "metadata": {"headings": [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, {"headings_1": {"content": "(UgIFT", "page": 19, "level": 6}}], "page": 21, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "only 6 of the 10 drilled sites met the required yield level, the 4 boreholes that did not meet the required yield were not constructed and as such, the intended beneficiaries did not receive the intended services \nWhile user committees existed and were functional, I reviewed records from 2 user committees and noted that records on collections made by the user committees were not well kept. For example, confirmation of total amounts collected and total expenditures on boreholes could not be traced. The expected collection is based on each borehole estimated to serve 300 households that should each contribute UGX.1,000 monthly hence total collection of \no Ensure safety of water sources and that water sources deemed unsafe for human consumption are either treated or decommissioned. \nconsider alternative means of delivering water services to the sub counties \noe \noe monitor the collection and utilisation of the water committee monies", "metadata": {"headings": [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, {"headings_1": {"content": "(UgIFT", "page": 19, "level": 6}}, [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, {"headings_1": {"content": "(UgIFT", "page": 19, "level": 6}}]], "page": 21, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.2.5 Inspection of water Grant activities \nI conducted physical inspections of newly constructed borehole projects implemented at UGX.206,060,152 on 6\" December, 2023 to assess service delivery indicators. I observed the following \na) I considered 4 out of 5 (80%) of the projects as being fully functional since the installations in all 7 of the visited sites were complete with reasonably good yields and being used by the community; \nb) Iconsidered 1 out of 7 (14%) of the projects as being non-functional since the installations in all 2 of the visited sites were either incomplete, had reasonably low yields, or were not being used by the community. \nc) While one borehole was constructed relatively near the intended beneficiaries, many individuals were still using surface run off water barely 100 meters from the", "metadata": {"headings": [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, {"headings_1": {"content": "(UgIFT", "page": 19, "level": 6}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "borehole.", "metadata": {"headings": [{"headings_0": {"content": "borehole.", "page": 22, "level": 6}}, {"headings_1": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "See table below for further details of physical inspection \nSN Project Inspection Pictorial Evidence Remarks (Time,", "metadata": {"headings": [{"headings_0": {"content": "borehole.", "page": 22, "level": 6}}, {"headings_1": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, [{"headings_0": {"content": "borehole.", "page": 22, "level": 6}}, {"headings_1": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}]], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality, Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity,", "page": 22, "level": 2}}, {"headings_1": {"content": "borehole.", "page": 22, "level": 6}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity,", "page": 22, "level": 2}}, {"headings_1": {"content": "borehole.", "page": 22, "level": 6}}, [{"headings_0": {"content": "Quality, Quantity,", "page": 22, "level": 2}}, {"headings_1": {"content": "borehole.", "page": 22, "level": 6}}]], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 2}}, {"headings_1": {"content": "Quality, Quantity,", "page": 22, "level": 2}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Picture taken on 6%", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 2}}, {"headings_1": {"content": "Quality, Quantity,", "page": 22, "level": 2}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "December, 2023", "metadata": {"headings": [{"headings_0": {"content": "December, 2023", "page": 22, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| showing lady fetching 1 water using surface \n\\| \nrun offs from a \nculvert. About 200 \nmeters from the \nlocation is a newly \nconstructed borehole. ee \nSS SS \nThi s questions on whether the siting of the borehole was convenient or whether the community has been sufficiently sensitised on the dangers of consuming unsafe water \nConstruction \nof hand New boreholes were new \nconstructed and boreholes \nbeing : utilized = by the cnet", "metadata": {"headings": [{"headings_0": {"content": "December, 2023", "page": 22, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}, [{"headings_0": {"content": "December, 2023", "page": 22, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "December, 2023", "page": 22, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "December, 2023", "page": 22, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}]], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aoe", "metadata": {"headings": [{"headings_0": {"content": "aoe", "page": 23, "level": 3}}, {"headings_1": {"content": "December, 2023", "page": 22, "level": 2}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rehabilitation \nof old hand PIP used, boreholes \nunder Water Rehabilitated \n\\| \\| \\| ee ee \\|", "metadata": {"headings": [{"headings_0": {"content": "aoe", "page": 23, "level": 3}}, {"headings_1": {"content": "December, 2023", "page": 22, "level": 2}}, [{"headings_0": {"content": "aoe", "page": 23, "level": 3}}, {"headings_1": {"content": "December, 2023", "page": 22, "level": 2}}]], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Er", "metadata": {"headings": [{"headings_0": {"content": "Er", "page": 23, "level": 1}}, {"headings_1": {"content": "aoe", "page": 23, "level": 3}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "net", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 23, "level": 1}}, {"headings_1": {"content": "Er", "page": 23, "level": 1}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grant \nboreholes are fully Photo showing functional new \\| operational with no constructed borehole. defects as at the \ntime of inspection", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 23, "level": 1}}, {"headings_1": {"content": "Er", "page": 23, "level": 1}}, [{"headings_0": {"content": "net", "page": 23, "level": 1}}, {"headings_1": {"content": "Er", "page": 23, "level": 1}}]], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(06/12/2023).", "metadata": {"headings": [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Boreholes were fenced however sock pitches weren't maintained. \nThe Accounting Officer explained that the mountainous areas had a very low water table. The district had plans to use piped water systems to address the issue. \nThe Accounting Officer should expedite the plans to address the water issues. \n5.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT) Program \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nNebbi District received UGX.1,737,074,559, and all the funds were received as budgeted to implement the following programmes. The following activities were", "metadata": {"headings": [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}, [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}], [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}], [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}], [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}], [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}]], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "undertaken;", "metadata": {"headings": [{"headings_0": {"content": "undertaken;", "page": 23, "level": 1}}, {"headings_1": {"content": "(06/12/2023).", "page": 23, "level": 2}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "undertaken;", "page": 23, "level": 1}}, {"headings_1": {"content": "(06/12/2023).", "page": 23, "level": 2}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quanti \nAll expenditure vouchers were adequately supported to confirm the occurrence of o \nthe transaction \n5.2.2 Areas of Improvement \n5.2.2.1 Planning and Budget Performance \na) Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.10,262,092 (40%) while there was no allocation to replacement of small medical equipment, medical furniture and repair of medical equipment as shown in the table below. \nMain Expenditure Threshold as Actual \nApproved Variance Audit Items per the percentage budget (UGX) remark guidelines (budget) (A-B) \nRepair of medical Minimum 20% \nUnder equipment \nallocation Replacement of Maximum 20% \n", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}, [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}]], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Under small medical Allocation equipment and \nmedical furniture. \nUpgrade and new Maximum 60% 100% \nconstruction \nincluding \nGeotechnical \nInvestigation on the \nselected site \nMaintenance of \nbuildings \nCompletion of \nunfinished \nstructures \nProvision", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], "page": 24, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "of auxiliary structures for support services \n25,655,230 40% Over Allocation \nTotal 100 100 25,655,230 0% \nUGX.1,275,661,427(32%) was spent, thus leaving UGX.2,730,695,334 unutilized. Details are in the table below; \nDetails Approved Warrants/ \nbudget (UGX) Release (UGX) absorption A B c /E=(B-C) Education - UGIFT 3,980,701,531 3,980,701,531 1,275,661,427 2,705,040,104 Health - UGIFT 25,655,230 25655] 25,655,230 Total \n4,006,356,761 4,006,356,761 1,275,661,427 2,730,695,334 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \no Construction of Ndhew Seed secondary school \noe Construction of Mamba Seed secondary school \n\u00a9 Non-implementation of the completion of Pamaka HC III upgrade \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the UGIFT projects is a multi-year project and would be completed in the next financial year. \nThe Accounting Officer should ensure the returned funds are re-voted and the completion of these projects. \n5.2.2.3 Inspection of service delivery indicators of UGIFT projects \nI conducted physical inspections of one (1) UGIFT project implemented at UGX.3,078,538,580 on 30\" November 2023 to assess service delivery indicators. I noted that the projects were behind schedule as they were supposed to be past 60% completion rate but they were below 30%. See table below for further observations and Details in the Inspection report", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}, [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}]], "page": 24, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN Project Inspection Pictorial Evidence Recommendation", "metadata": {"headings": [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], "page": 25, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Remarks 1\\} Construction e Project partially The Accounting of Mamba implemented as Officer should Seed School works were at expedite the 25% instead of completion of the The Accounting Officer promised to fast track the projects The Accounting Officer should expedite the completion of the project 5.3 Education Development Grant The Education Development Grant, formerly School's 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. In the year under review, the District received education development grant of UGX.417,924,794 for the construction of 4 project. I designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: 5.3.1 Positive observations I noted the following areas were management had commendable performance; The allocation of grant funding was done in accordance with the grant guidelines. e o The districts incorporated the education development grant activities into its budget Performance Contract Managers were appointed from sector specialists or user groups o o The district monitored the projects Mitigation measures for projects/programs with related environmental and social \u00a9 impacts were implemented 5.3.2 Areas of Improvement I noted the following areas where the District needs improvement; 5.3.2.1 Review of Budgeting and allocation a) Selection of schools/projiects for Education Development grant Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. I noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to The District spent the entire budget by end of the year, resulting in to 100% absorption as indicated in the table below; Other Information 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. In connection with my audit of the financial statements, my responsibility", "metadata": {"headings": [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}, [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}]], "page": 25, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Obtain an understanding of internal control relevant to the audit in order to design audit oe procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management\u2019s use of the going concern basis of \u00a9 accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate. o Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described", "metadata": {"headings": [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}, [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}]], "page": 28, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], "page": 29, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; 6.1 Funding of PDM Activities in the District MoFPED released a sum of UGX 6,000,000,000 to finance 60 PDM SACCOs in Nebbi DLG in the financial year 2022/23 with each SACCO receiving UGX. 100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.60,033,981 for the PDM Administrative costs, which was paid to PDCs. 6.2 Positive Observations o UGX.60,033,981 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. o The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets 6.3.1 Planning and Budget Performance I reviewed the Nebbi District approved work plan and budget for PDM activities and noted the following. a) Alignment of the District Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. A review of the District budget and work plans revealed that there were no priorities received from Sub Counties and hence no priorities were incorporated in the District\u2019s budget/work plan, while 8 were not incorporated in the District work plan and budgets. Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. The Accounting Officer explained that the priorities were identified and ranked at parish level and discussed during the district planning meetings, and were captured in the district budget framework paper as unfunded priorities The Accounting Officer should ensure that priorities from Sub", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}]], "page": 29, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives/goals.", "metadata": {"headings": [{"headings_0": {"content": "objectives/goals.", "page": 31, "level": 8}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 6}}], "page": 31, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \nd) Release of Funds for PDM Administrative Costs \nAccording to a letter from the National Coordinator of the PDM dated 29% September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX.1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include; \n\\_PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" eo \nNovember 2022 (Quarter 1 release). \nConsolidated allowances for the Parish Development Committee (PDC) meetings, 90 \nConsolidated allowances for Monitoring and Evaluation by PDC members, \n90", "metadata": {"headings": [{"headings_0": {"content": "objectives/goals.", "page": 31, "level": 8}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 6}}, [{"headings_0": {"content": "objectives/goals.", "page": 31, "level": 8}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 6}}], [{"headings_0": {"content": "objectives/goals.", "page": 31, "level": 8}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 6}}], [{"headings_0": {"content": "objectives/goals.", "page": 31, "level": 8}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 6}}]], "page": 31, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo Stationery, and", "metadata": {"headings": [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], "page": 31, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Refreshments \nI noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.60,033,981 and the entire budget was received by the District. \ne) Ddisbursement 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.351,003,000 (32%) out of the o \nPRF received of UGX.1,101,243,430 leaving UGX.756,641,499(68%) undisbursed. Details are in the Appendix 5 \ntransformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development. \nA review of documents and interviews with HLG Core implementation team revealed that all the 60 Parishes/town councils in Nebbi District were included in the Implementation of PDM.", "metadata": {"headings": [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}, [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}]], "page": 31, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.3.2 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; \nThe 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", "metadata": {"headings": [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}, [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}]], "page": 32, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], "page": 32, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 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 \nGovernance Observations Recommendation Structure \nHLG Core I observed that the HLG Core \nImplementation Implementation team was fully \nTeams \nconstituted as per the guideline. I noted \nthat there were no quarterly performance \nreports on PDM although reports were \nwritten on the mobilization and \nsensitizations, trainings and stakeholder \nengagement meetings that were held in \nthe district. \nI further reviewed the reports and noted that there was evidence of Mobilization and sensitization of the various stakeholders at all levels including communities, Support the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. \n", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}]], "page": 32, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish \nThe PDCs did not hold quarterly meetings The Accounting Officer Development with all sampled PDCs documenting either should improve the Committees (PDC) one or two meetings in the year under mobilisation and collection of review. \nlocal revenue so as to fund Priorities were prepared at parish level by priorities that may not be meetings chaired by parish chiefs but adequately funded by the under arrangements that pre-dated the central Government \nPDM. As such, membership of the PDC is \nnot the one that highlighted the priority \nareas. \nPDCcs only received funding of \nUGX.750,000 to cater for one PDC \nmeeting in the financial year under \nreview.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], "page": 33, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer attributed this to lack of adequate funds General Meetings 60 SACCOs held a general meeting The Accounting Officer by PDM SACCOs between 6 December, 2022 and 9% should make constant follow December, 2022 although they were ups to ensure that the DCO registered on 2\"d May, 2022. This was conducted the AGMs hence more than 1 month after their registration. they filled in expression of interest forms prior to being elected board members. SACCO I noted that all 60 SACCOs did not have The Accounting Officer Committees and functional committees and should ensure functionality of Sub Committees subcommittees. I noted that in 60 SACCO sub committees. SACCOs, only the executive and loan committees were active in the SACCOs. I further noted that while the Supervisory committees were set up for the 60 SACCOs, there was no evidence of them sitting Failure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. 6.3.3 Review of Training Implementation Activities Paragraph 27 of PDM - ALG Guide for Supporting HH & EGs in Accessing Loans under PRF - 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; After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT \u00b0 workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. 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", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}]], "page": 33, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Leaders", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], "page": 35, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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. \n6.3.4 R istration 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", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}, [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}]], "page": 35, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], "page": 35, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0 Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. Nature Observations Recommendation registration Registration of PDM I noted that all 60 SACCOs that received PRFs SACCOs Under the were registered under the Cooperative Cooperative Societies Act Societies Act Licensing of PDM I noted that none of the 60 SACCOs that SACCOs Under the received PRFs were licensed to take on the Microfinance business of lending under Microfinance Institutions Money Institutions money lenders act. Lenders Act Registration of I noted that all Enterprise groups in the 60 The Accounting Enterprise Groups as PDM SACCOs were not registered by the Officer should ensure Community Based Community Development Officers at the Sub that the PDM member Organizations County as Community Based Organizations register is updated as (CBOs). No registered on the system. required by the Membership of enterprise groups lacked guidelines. details of NIN and telephone numbers yet these are the members that accessed loans. Update of SACCO I noted that all 60 SACCOs had an updated Enterprise and PDM member registers. These registers were Household Registers maintained on a PDMIS system and included the member NINs and enterprise groups Signing of PRF\\|I noted that all 60 SACCOs had signed The Accounting Financing financing agreements. The financing Officer should ensure Agreements agreements were signed on 6\" December, that Financing 2022 while first receipt of the Parish Revolving agreements are Funds was on 22/06/2022. signed. Therefore, UGX.607,460,580 was transferred to the 60 SACCOs before signing PRF financing agreement. Submission of I", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}, [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}]], "page": 35, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}, [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}]], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of Inoted that all 60 parishes did not carry out The Accounting Officer Households \nwealth ranking during identification of should ensure that the subsistence households. I interviewed guidance on selection of members of 10 SACCOs and noted that beneficiaries is followed would be beneficiaries were accessed on \nability to pay which included questions on \nwhether they owned land and had existing \nbusinesses. These criteria would hence \nrestrict the poorer households from being \nbeneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Selection \nand Nebbi DLG was supposed to select projects Implementation \nof from four sectors, that is Piggery, Cattle, \nInsurance Policy for I noted that all 60 SACCOs had an updated The Accounting Officer Farming Enterprises PDM member registers. These registers were should engage the maintained on a PDMIS system and included beneficiaries \nand the member NINs and enterprise groups \nencourage them to take on agricultural insurance \nRegistration of \nThe Accounting Officer Enterprise Groups \nI noted that all Enterprise groups in the 60 should ensure that all PDM SACCOs were not registered by the enterprises are registered Community Development Officers at the Sub as CBOs. \nCounty as Community Based Organizations \n(CBOs). No registered on the system. \nMembership of enterprise groups lacked \ndetails of NIN and telephone numbers yet \nthese are the members that accessed loans. \nThe Accounting Officer stated that they had formally instructed the Commercial Officer to ensure that all committees are fully constituted.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}, [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}]], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lee", "metadata": {"headings": [{"headings_0": {"content": "Lee", "page": 38, "level": 3}}, {"headings_1": {"content": "2023).", "page": 37, "level": 1}}], "page": 38, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Lee", "page": 38, "level": 3}}, {"headings_1": {"content": "2023).", "page": 37, "level": 1}}, [{"headings_0": {"content": "Lee", "page": 38, "level": 3}}, {"headings_1": {"content": "2023).", "page": 37, "level": 1}}]], "page": 38, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}, {"headings_1": {"content": "Lee", "page": 38, "level": 3}}], "page": 38, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of local Revenue \nNo Source Approved budget Variance (UGX) UGX \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Po", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 140,000,000 91,429,864 48,570,136 2 13,953,000 46,047,000 3 729,900 24,270,100 4 71,000,000 31,679,850", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "||| Won-TaxRevenues\u2014 0", "metadata": {"headings": [{"headings_0": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}, {"headings_1": {"content": "Po", "page": 39, "level": 3}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "> \n6 \\|Dividends \\| - 0 0", "metadata": {"headings": [{"headings_0": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}, {"headings_1": {"content": "Po", "page": 39, "level": 3}}, [{"headings_0": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}, {"headings_1": {"content": "Po", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 name ol", "metadata": {"headings": [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 \nSale of goods and services \n10 [Adminfeesandlicenses 0] 11 Court fines and Penalties \nN 12 Other fines and Penalties \na 13 Miscellaneous Revenue \n80,460,000 \nTotal 1,097,485,000 668,367,651", "metadata": {"headings": [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}, [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. Programme \nBudget Budget Out-put Activities Audit Audit comment on Management Output Output budget comment targets Response Code (UGX) on \n1 09 Integrated Transport 260010 Road Infrastructure And Services Rehabilitation 2 12- Human Capital 320157 Primary Development \nEducation Services \n320016 Management of Education Services \nindicators \n500,000,000 Rehabilitation of Akanyu No KPI Targets not indicated", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}, [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}]], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\_ indicator in the work plan\\_ 417,924,794 Supply of 36 3-\\| No KPI Targets not indicated Seater Wooden \\| indicator in the work plan Desks @ OLANDO P/S \nConstruction of a 5- No \nKPI Targets not indicated Stance Drainable VIP indicator \nin the work plan Latrine with a Washroom \nand SNE Room attached \n@Alego P/S \nConstruction of 5-\\| No KPI Targets not indicated stance drainable indicator in the work plan VIP latrine with a \nwashroom \nand \nSNE \nroom \nattached.@ Kelle P/S \n312121 eee \\| \nKPI Targets not indicated Buildings\n- indicator in the work plan Acquisition(Construction", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3 06 - Natural Resources, 000006 Planning Environment, Climate Change, Budgeting Land and Water \nservices \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}, [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}]], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ark", "metadata": {"headings": [{"headings_0": {"content": "ark", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of 2 classroom block) \n953,999,124 Construction of 10 No KPI Targets not indicated boreholes, \\_ Indicator in the work plan Rehabilitation of 12 No KPI Targets not indicated boreholes, indicator in the work plan\\_ 7 open springs No KPI Targets not indicated protected, \u201e ndiestor in the work plan \n1 VIP Latrine No KPI Targets not indicated construction indicator in the work plan \n36 \nAppendix 3(a-b) Implementation of Activities \na) Eully implemented Activities. \nNo. Program Sub-program PIAP-out Budget Total Out-put Total No Number of fully expenditure activities in the implemented activities out-put \n1 01-Agro- 01- 03-Storage, Agro- 60,033,982 59,533,000 5 5 \nIndustrialization Education,Sports Processing and \nand skills \nValue addition \nb) Partially Implemented Activities. \nNo. Program Sub- \nPIAP-Outs Budget Out-put Total Out- Total No Number of No of \nNo of program put of fully partially activities", "metadata": {"headings": [{"headings_0": {"content": "ark", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, [{"headings_0": {"content": "ark", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], [{"headings_0": {"content": "ark", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], [{"headings_0": {"content": "ark", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}]], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenditure activities implemented implemented that were", "metadata": {"headings": [{"headings_0": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}, {"headings_1": {"content": "ark", "page": 40, "level": 2}}], "page": 41, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the activities activities not output", "metadata": {"headings": [{"headings_0": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}, {"headings_1": {"content": "ark", "page": 40, "level": 2}}], "page": 41, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}, {"headings_1": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}], "page": 41, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 09- 03-Transport 09020401 1,711,419,329 1,275,661,427 1 \n0 Integrated Infrastructure Capacity of \nTransport and Services existing \nInfrastructure Development transport \nAnd Services infrastructure \nand services \nincreased \n37 \nAppendix 04: Utilization of the Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}, {"headings_1": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}, [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}, {"headings_1": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}, {"headings_1": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}]], "page": 41, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Name", "metadata": {"headings": [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved budget Supplement Revised Budget Warrant Expenditure \n\\| Administration 1,181,369,824 1,181,369,824 1,181,369,824 922,724,340 7 \n\\| Finance 233,110,836 233,110,836 231,832,245 - \nStatutory bodies \n310,261,084 \\| - \\| 310,261,084 310,261,084 262,802,507 Production and Marketin", "metadata": {"headings": [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}, [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}]], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,180,011,177 271,686,511 | 1,451,697,688 1,451,697,688 1,301,251,241", "metadata": {"headings": [{"headings_0": {"content": "1,180,011,177 271,686,511 | 1,451,697,688 1,451,697,688 1,301,251,241", "page": 42, "level": 3}}, {"headings_1": {"content": "Department Name", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health \n6,514,031,806 650,010,012 7,164,041,818 7,164,041,818 6,778,758,649 Education \n10,076,585,156 1,832,126,584 11,908,711,740 11,908,711,734 10,617,167,114 Roads and Engineering", "metadata": {"headings": [{"headings_0": {"content": "1,180,011,177 271,686,511 | 1,451,697,688 1,451,697,688 1,301,251,241", "page": 42, "level": 3}}, {"headings_1": {"content": "Department Name", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "metadata": {"headings": [{"headings_0": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}, {"headings_1": {"content": "1,180,011,177 271,686,511 | 1,451,697,688 1,451,697,688 1,301,251,241", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "metadata": {"headings": [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}, {"headings_1": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Natural Resources \n7,700,000 421,514,600 \\| 421,514,600 400,079,824 Community Based Services \n", "metadata": {"headings": [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}, {"headings_1": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}, [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}, {"headings_1": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}], [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}, {"headings_1": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}]], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 173,502,060 \\| 173,502,060 173,281,621", "metadata": {"headings": [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}, {"headings_1": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "metadata": {"headings": [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}, {"headings_1": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Internal Audit 28,357,824 \\| - 28,357,824 16,494,317 Trade, Industry and Local Development 136,079,256 \n136,079,256 136,079,256 133,570,513 20,481,461,759 2,780,157,151 23,261,618,910 23,261,618,903 21,083,922,771 \n38 \nfacilities \nDrilling and construction of deep hand boreholes \n2 Medium Spring protection \n3 Construction of piped water system \n4 Rehabilitation of boreholes \nActual Variance Planned Expenditure Variance Audit quantity quantity expenditure (UGX) (UGX) Remarks", "metadata": {"headings": [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}, {"headings_1": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}, [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}, {"headings_1": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}], [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}, {"headings_1": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}], [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}, {"headings_1": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}], [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}, {"headings_1": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}], [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}, {"headings_1": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}], [{"headings_0": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}, {"headings_1": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}]], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 43, "level": 1}}, {"headings_1": {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "page": 42, "level": 3}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 4 275,000,000 206,060,152 68,939,848 Partial", "metadata": {"headings": [{"headings_0": {"content": "6 4 275,000,000 206,060,152 68,939,848 Partial", "page": 43, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 43, "level": 1}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented 7 0 52,500,000 53,999,991 \\| (1,499,991) Fully", "metadata": {"headings": [{"headings_0": {"content": "6 4 275,000,000 206,060,152 68,939,848 Partial", "page": 43, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 43, "level": 1}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 2}}, {"headings_1": {"content": "6 4 275,000,000 206,060,152 68,939,848 Partial", "page": 43, "level": 3}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 -1 245,000,000 400,190,291 (155,190,291 Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 2}}, {"headings_1": {"content": "6 4 275,000,000 206,060,152 68,939,848 Partial", "page": 43, "level": 3}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12 -3 58,500,000 69,562,000 (11,062,000) Fully", "metadata": {"headings": [{"headings_0": {"content": "12 -3 58,500,000 69,562,000 (11,062,000) Fully", "page": 43, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 43, "level": 2}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 1}}, {"headings_1": {"content": "12 -3 58,500,000 69,562,000 (11,062,000) Fully", "page": 43, "level": 3}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 1}}, {"headings_1": {"content": "12 -3 58,500,000 69,562,000 (11,062,000) Fully", "page": 43, "level": 3}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file