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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NTOROKO DISTRICT LOCAL GOVERNMENT \\| FOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents emt \nLSE: OF ACrOM VO...  \ntensessannanascarencnaveneenneoeeensouscensatnecresantncoveennantchener tii iti \neocnueovennsossvecenouncsnpnenttniivs \nFD en msn  \nnn anne in nme nennen 1 \nnn \nEPCS FOR, OPT nen 1 nme nennen \nPETE ET Ener 1 SSR A Uh inn camo a \n1.0 IMPLEMENTATION OF THE APPROVED BUDGET  \n1 \n........s:::sssssssssesssseesssseeesseceanseeennneeessnneeses 2.0 Management of the Government Salary Payroll........eeeeeeen 11 EMPHASIS OF MATTER \n3.0  \nError! Bookmark not defined. \n4.0 Error! Bookmark not defined. \n5-0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 13 \n9.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)............ 13 \n>.2", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}], "page": 2, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "5.3 Education Development Grant .........eenennnennnenenennneneenensnnnnnenennenenensnnnsenssnnnsnenteneen 22 \n>.4  \nDevelopment Response to Displacement Impacts Project (DRDIP) .Error! Bookmark not \ndefined. \n== MICRG SCALE TRRIGATEEN..un.  \n24 \nneuen \n>.6  \nUganda Support to Municipal Infrastructure Development, Additional Financing", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}]], "page": 2, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(USMID-AF)", "metadata": {"headings": [{"headings_0": {"content": "(USMID-AF)", "page": 2, "level": 3}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}], "page": 2, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Error! Bookmark not defined. \n>.7", "metadata": {"headings": [{"headings_0": {"content": "(USMID-AF)", "page": 2, "level": 3}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}, [{"headings_0": {"content": "(USMID-AF)", "page": 2, "level": 3}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}]], "page": 2, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "metadata": {"headings": [{"headings_0": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}, {"headings_1": {"content": "(USMID-AF)", "page": 2, "level": 3}}], "page": 2, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Error! Bookmark not defined. \n>.8  \nTransitional Development Ad Hoc Grant-Health ............... Error! Bookmark not defined. \n3.9  \nTransitional Road Rehabilitation Grant... Error! Bookmark not defined. \n\\* List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}, {"headings_1": {"content": "(USMID-AF)", "page": 2, "level": 3}}, [{"headings_0": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}, {"headings_1": {"content": "(USMID-AF)", "page": 2, "level": 3}}], [{"headings_0": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}, {"headings_1": {"content": "(USMID-AF)", "page": 2, "level": 3}}], [{"headings_0": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}, {"headings_1": {"content": "(USMID-AF)", "page": 2, "level": 3}}]], "page": 2, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}, {"headings_1": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "DLG District Local Government  \nGoU \\| Government of Uganda \u2014\\_ : . : \u2014\\_ HCMS =  \nHuman Capital Management \nSystem se Ge uaa EEE : ; .  \nICT and Communication \n\\\\ \\| Information Technology  \nINTOSA International Organization Supreme Institutions ae nine \\|  \nof  \nAudit \n\\| IPPS Personnel", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}, {"headings_1": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}, [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}, {"headings_1": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}, {"headings_1": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}, {"headings_1": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 3, "level": 2}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and Payroll system  \nDr \\|  \nISSAIs \nInternational Standards of Supreme Audit Institutions \nLGFAM Local 2007 \n7 Government Financial and Accounting Manual, BO \nLGFAR Local Financial Manual, 2007 \nGovernment and Accounting es  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 3, "level": 2}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 4}}, [{"headings_0": {"content": "Integrated", "page": 3, "level": 2}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "Integrated", "page": 3, "level": 2}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "Integrated", "page": 3, "level": 2}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "Integrated", "page": 3, "level": 2}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "Integrated", "page": 3, "level": 2}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 4}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "Integrated", "page": 3, "level": 2}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u201cLocal Government Public Procurement Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "Integrated", "page": 3, "level": 2}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "LLG Lower Local \n\\| Governments Te  \n~ ~ . nn a : IR Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}, [{"headings_0": {"content": "and", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "and", "page": 3, "level": 4}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\\\  \nMinistries, Departments and Agencies  \na MES st\u201d Ministry of Education \u2014  \nMoFPED Ministry of Finance, Planning and Economic \nDevelopment ae Rees Bu \\| . \\|", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "and", "page": 3, "level": 4}}, [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "and", "page": 3, "level": 4}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development  \nMoLG j  \nMinistry of Local Government  \n1 NAA Audit Ad \n\\| National :  \nSr \u201cNTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}, [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 3}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\|  \nOffice of the Auditor General \ni\u201d . \\\\ \\| \n\\| RR Budgeting System A \u2018 i PBS", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 3}}, [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 3}}], [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 3}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 3, "level": 8}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "7 7 ee : PCA nn Africa \n7  \nPayroll Consults a PDMS. it 4. Management System \nER\" : ae", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 3, "level": 8}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}, [{"headings_0": {"content": "Program", "page": 3, "level": 8}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "Program", "page": 3, "level": 8}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Payroll Deduction", "metadata": {"headings": [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "PDU ~\u2014\\_\\| Disposal 7 - Procurement & Unit  \nfF 3 1 r : PFMA \nPublic Finance Management Act  \n\\|  \nPFMR \u2014\\_\\| Public Finance Management Regulations \nu  \nProcurement Disposal Assets ae \\_ \\_ \\| \\|  \nPPDA Public & of Public  \na \n: PS/ST Permanent Secretary / Secretary to \n~~ \\| Treasury  \n5 \nMee TESAG \ncask Single Account", "metadata": {"headings": [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}, [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Treasury", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "| Payroll Deduction", "page": 3, "level": 4}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "nn Isa 0000\\| Treasury Single Account .  \nSub", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "| Payroll Deduction", "page": 3, "level": 4}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UBA", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 3, "level": 2}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 3}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 3, "level": 2}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 3}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "metadata": {"headings": [{"headings_0": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, {"headings_1": {"content": "UBA", "page": 3, "level": 2}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Fund (ttsti(\u2018;;!O!O!O!O!O!! Consolidated \nREPORT OF THE AUDITOR GENERAL Homes ames", "metadata": {"headings": [{"headings_0": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, {"headings_1": {"content": "UBA", "page": 3, "level": 2}}, [{"headings_0": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, {"headings_1": {"content": "UBA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- \\- +  \nON THE FINANCIAL STATEMENTS OF NTOROKO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, {"headings_1": {"content": "UBA", "page": 3, "level": 2}}], "page": 4, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, {"headings_1": {"content": "UBA", "page": 3, "level": 2}}], "page": 4, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}], "page": 4, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Ntoroko 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 Ntoroko 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": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}]], "page": 4, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \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 Ntoroko District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction.  \nDuring the financial year 2022/2023, the District had a budget of UGX. 27,712,551,970 out of which UGX. 26,763,152,564 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}]], "page": 4, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "SN Details  \nBudget UGX  \nWarrants UGX % age of (A) (B) warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(B/A)", "metadata": {"headings": [{"headings_0": {"content": "(B/A)", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Recurrent (Wage) 16,997,528,311 16,997,528,307 100 Recurrent (Non-wage) 5,098,250,350 4,148,850,948 81 Development 5,616,773,309 5,616,773,309 100 Total 27,712,551,970 26,763,152,564 97 \nOut of the total warrants of UGX 26,763,152,564, I reviewed expenditure on activities/outputs worth UGX. 16,213,216,577 (61%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "(B/A)", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "(B/A)", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Cumulative Actual expenditure Cumulative Actual %age out (UGX) expenditure of total warrants \nNo Observation. Recommendation seen een  \n1.4.1 Revenue Performance  \nPerformance of Local Revenue  \nPerformance of Local Revenue  \nAccording to the approved budget, the entity was supposed to collect The \nAccounting Local revenue to the tune of UGX 779,720,000 however; by the end of Officer \nshould the year only UGX 216,218,244 had been collected representing 28% institute appropriate performance as shown in the table below and detailed in Appendix 1. \nstrategies to ensure that all the No Source Approved Actual Variance budgeted revenue is", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}]], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201eCollections", "metadata": {"headings": [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "collected. SEES RE ENE TT ESR TEE \nAE SS \nAT EEE Tax Revenues 53,591,235 35,288,765 \\| Non-Tax 690,720,000 162,627,009  \nRevenues  \n\\|\\_\\_\\| Revenue\\_\\_\\| \\_779,720,000 563,381,756 \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of the Budget un-implemented Amount activities  \n1 000014 - Office Block 200,000,000 Administrative upon Completion", "metadata": {"headings": [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "=. . of", "metadata": {"headings": [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}], "page": 6, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "onstructi  \nane SubEGrt  \nof Admin Block  \nServices :  \n2 000014 - 22,000,000 For settlement  \nAdministrative Market Shelter  \nof traders from  \nand Support  \nopen market  \nServices .  \n3 000014 - 30,000,000 Garbage \n: Administrative Environment and Management  \nand Support Sanitation  \nServices  \n\u2018 : ~ 289,381,756 Remittance To Statutory  \nLSS \nRequirement  \nand Support  \nServices  \n5 000014 Recurrent 22,000,000 Administrative Activities Environment  \nand Support Garbage And Sanitation  \nServices \nManagement \nThe Accounting Officer attributed this shortfall to floods that affected all businesses and LLGs that collected revenue and never remitted it to the district.", "metadata": {"headings": [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}, [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}], [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}], [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}], [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}]], "page": 6, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], "page": 7, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "No Observation Digital Transformation Governance And Security Human Capital Development Integrated Transport Infrastructure And \\| Services Natural Resources, 0.36 Environment, Climate Change, Land And Water Private Sector 0.21 0.19 Development Public Sector 9,5% Transformation \\| Tourism 0.012 Development Total 27.712 The UGX 0.94Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; No Programme Amount Activities not Purpose and not /partially impact of the warranted implemented unimplemented 1 Community 0.21 HIV awareness To create Mobilization And and gender awareness for Mindset Change main mind-set change streaming in among the LLGs, and communities mind set change 2 Development 0.05 Sensitization To enhance local Plan of LLGs on revenue Implementation assessment of mobilization local revenue 3 Digital Transformation Governance And 0.44 Monitoring of To implement Security projects and councils oversight limited council role meetings 5 Human Capital Development Observation Recommendation - ao a a was partially partially implemented implemented. Tourism Development The Accounting Officer attributed the shortfall to budget cuts that were beyond entity\u2019s control. Utilization of Warrants Out of the total warrants of UGX. 26.76Bn availed during the year, The Accounting UGX. 20.15Bn was utilized by the entity resulting in un-utilized warrants Officer should of UGX 6.61Bn representing utilization of 75% as shown in the table ensure that all below; warranted funds are Programme Warrants Utilization Variance %age (UGX) Bn of (UGX) Bn performa utilised in warrants nce accordance with the UGX) Bn approved budget. Agro- 1.58 Industrialization Community Mobilization And Mindset Change Development Plan Implementation Digital Transformation Governance And Security Human Capital Development Integrated Transport Infrastructure And Services Natural Resources, Environment, Climate Change, Land And Water Private Sector 0.19 Development Public Sector 9.52 Transformation Total The warrants that were not utilized were meant for the following activities that were partially or not implemented at all. No Observation Recommendation on investigation 4 Human 2.66 Construction Delayed completion Capital of two seed of UGIFT projects. Development schools, and Wage for PHC : ntended Bad sta staff are off payroll pending on taff investigation 5 Integrated 0.17 Intended staff are Tensor er for off payroll pending nfrastructure a investigation ee And Services \\| 6 Natural 0.04 Intended staff are Resources, off payroll pending Environment, Wage for investigation Climate Staff Change, Land And Water 7 Private Sector 0.04 Intended staff are Development Wane g Ha off payroll pending Staff ; investigation Klee 8 Public", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}]], "page": 7, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], "page": 9, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Part A of the performance contract for Accounting Officers indicators  \nand outlines the core performance requirements against which their targets. performance should be assessed in regard to achievement of  \nplanned results. This requires the Accounting Officer to he  \nassessed on the extent to which annual key performance \nNo-. \\| Cbservation \u00ab Recommendation- --\\|-- Table showing performance indicators and targets  \nCategory No. of No of No. of No of Expenditur %  \nof outputs activiti Activities activities e Amount Quantific  \noutputs sampled es in with without (000UGX) ation of  \nthe clear clear outputs  \noutput perform performa  \nSs ance nce  \nindicator indicator  \ns and s and  \ntargets targets  \nFully 9 19 19 00 3,107,436 95%  \nquantified  \noutputs  \nSubstantia 0 0 0 0  \nlly  \nquantified  \nOutputs  \nOutputs 1 1 0 1 47,026 5%  \nnot fully  \nquantified  \nTotal 10] 20 50 30 100% \\| \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.", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}, [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}]], "page": 9, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the performance  \nindicators are system generated and by the time the work plan  \nwas processed performance indicators of PDM were not yet in  \nthe system.  \n1.1.5 Implementation of outputs  \nI assessed the implementation of nine (9) outputs with nineteen (19) The  \nAccounting activities worth UGX. 3.14Bn and noted that;  \nOfficer should e Seven (7) outputs with fourteen (14) activities and expenditure ensure that all worth UGX.0.89Bn were fully implemented.  \nprojects are \u00b0e Two (2) outputs with five (5) activities worth UGX. 2.25Bn were implemented  \nas partially implemented. planned. Table showing performance indicators and targets  \nCategory No. of No of No. of No of No of Expenditure  \nof output activiti Activities activities activities Amount  \noutputs s es in fully partially not (UGX)  \nassess the impleme impleme impleme \u201c000\u201d  \ned output nted nted nted \nNo Onservatioi- \nRecommendation \\| -", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}, [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}]], "page": 10, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Upgrade of Butungama HC III Refer to Appendix 3 for details;", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the mainly affected projects were UGIFT projects that are multi-year projects and were not implemented within the FY. \n1.6 \nDelivery 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: \n1.6.1 Service Delivery under DDEG, Transitional Development Grant and PHC", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}, [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}]], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 2}}, {"headings_1": {"content": "performance", "page": 9, "level": 2}}], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I sampled two (2) out of nine (9) activities with a total expenditure of", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 2}}, {"headings_1": {"content": "performance", "page": 9, "level": 2}}], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "metadata": {"headings": [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "No Progra Activity Source Total Pictorial Summary Audit Management mme details of expenditure\\| evidence of findings conclusion; Response funds (UGX) (Time,  \nQuality,  \nQuantity,  \nCost and  \nFunctionali  \nty)  \nHuman Constru DDEG 38,419,200 Delayed Delayed The Capital ction of \ncompletion completion Accounting Develo Adminis \nof works. of works a explaine \n\\_ a pinent tration :  \nWorks were \nthe works on Block  \nstill on going \nthe  \nand  \nadministration Council block were Hall  \nbeing implemented  \nin a phased manner from the  \ncomponent of DDEG and the other component  \nwas financed from Transitional \nNo Progra Activity Source Total.... ...1-Pictorial Summary Audit Management mme details of expenditure\\} evidence of findings conclusion\\| Response funds (UGX) (Time,  \nQuality,  \nQuantity,  \nCost and  \nFunctionali \n4 At the time At the Human Constru \n57,774,333 Capital ction of Develo \n\u201cof audit, time of Develo slab for pment \n\\| the slab audit, the pment the \n\u0131\\\\ had slab had medical \n! developed develope ward at \nstructural d \nRwebis \ncracks and structural there was cracks engo  \n\\|  \nHC IV \n\"a need to and there Ny ;, reconstruct was a \\| the slab if need to \\_  \n\\\\ the district reconstru onan was to \\|ct the \\| slab if HT continue  \nwith the the ward \ndistrict constructio was to continue  \nn.  \nThe with the contractor ward had been constructi paid all the on. money and The there was contracto no r had performanc been  \ne paid all guarantee the hence  \nmoney causing a and there financial was no loss to performa governmen nce  \nGs \nguarante e hence causing a financial loss to governm ent. \n\\\\o Progra Activity Source Total ~Pictsrial Summary Audit \u2018Management mme details of expenditure\\| evidence of findings conclusion\\} Response funds (UGX) (Time,  \nQuality,  \nQuantity,  \nCost and  \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}, [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}]], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "iL", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], "page": 13, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ty)  \nTransitional Development grant which stopped  \ncoming in the \\|  \nFY 2022/23. \nThe Accounting Officer should ensure that projects are completed and handed over. \n1.6.2 The service delivery under focus areas  \nI sampled Three (3) out of Ten (10) activities in Four (4) focus areas with a total expenditure of UGX.2,608,724,431 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. of this report. \nSN \\_Focus Area Key Observation \u201eKey recommengstionG). 4  \n4 Microscale \u00b0 Although the \n\\_ district had  \nThe Accounting Officer irrigation a fully signed certificate of should engage the practical completion on\\_ file, Contractor to have these activities/works such as\\_ drip activities implemented. irrigation system installation for  \n0.75 acres, mini sprinklers  \nirrigation system for 0.5 acres and  \ndrag horse irrigation system was  \nnot done. \nThis fails the purpose for which the funds were disbursed and \npoor implementation of the program during the financial year under review. \n", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}]], "page": 13, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. UGIFT  \no Apart from the sports field that The Accounting Officer was not started, the should ensure that projects administration block was at are completed within the window level, Science lab, stipulated timelines to avoid Multipurpose hall, Class room additional costs in terms of block and staff houses were still monitoring and timely", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], "page": 13, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nNtoroko DLG had a wage budget of UGX.16,997,528,311, out of which UGX. 12,850,106,567 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}]], "page": 14, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2.1 Utilization of the Wage Budget  \nThe Accounting should The District had an approved wage budget of UGX. 14,640,307,534, and engage the relevant obtained supplementary funding of UGX. 2,357,220,777 resulting into a authority to have these funds revised wage budget of UGX. 16,997,528,311 which was all warranted as re-voted and recruitment detailed in Appendix 4.  \ncarried out.  \nOut of the total warrants, UGX. 12,850,106,567 was utilized by the District  \nresulting in un-utilized warrants of UGX. 4,147,421,740 representing  \nutilization of 76% as summarized in the table below.  \nAppro Supple Revised Warran Payment Unspent  \nved mentar  \ns UGX. Balance  \nBudg y UGX.  \nBn UGX. Bn  \net  \nBn  \nUGX.  \nBn  \n14.25 \\| 14.640 \\| 16.997 \\| 16.997  \n7 \nFrom the analysis, I noted that;  \nThere was an under absorption of UGX. 4,147,421,740 e  \n. \nThe Accounting Officer explained that the unspent balances were as a result \nc) A total of 21 (2%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n3 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.  \nii. \n18 employees did not appear for the head count and could not be accounted for by the Accounting Officer. These have not been considered in the validated payroll. \nA total of UGX. 304,372,098 which was paid as salary to these individuals is considered a financial loss to Government. \nd) 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.", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}]], "page": 14, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that out of the 38 individuals affected, 29 were grade III teachers recruited in February 2018 under minute number 13/2018, however, this minute was not implemented by the Accounting Officer then. However, in March 2021, the Accounting Officer irregularly appointed the said teachers quoting a non-existent minute number 48/NDLG/DSC/2021. The Accounting Officer further stated that the balance of 9 individuals lacked appointing DSC minute. Further still, out of the 09 affected staff, 03 staff transferred services from Bundibugyo DLG and their minutes could not be traced, 02 were recruited outside the structure and 01 staff belonged to Ntungamo District Local Government and the 03 staff recruited by the District their minutes could not traced as well. 2.3 Inconsistencies in Employee Details The Accounting Officer A total of 184 employees on the payroll had inconsistencies in their dates of should engage the affected birth, captured in the payroll and data captured by NIRA on the National IDs. staff and ensure that The information is critical in the identification of an individual. employee records are duly updated and brought to the Inconsistent information undermines the integrity of the District\u2019s records and attention of the Ministry of may complicate the employee service history and retirement procedures. Public Service within a Where the errors in dates of birth increase the length of service, it may lead specified timeline for to the irregular extension of employee service. appropriate action. The Accounting Officer requested the affected staff to submit copies of their national identity cards, birth certificates for onward submission to Ministry of Public Service for rectification. 2.4 Findings from Other Special Audit Procedures The Accounting Officer I undertook other special audit procedures to review the accuracy of the should put in place controls payroll including planning, budgeting and payments for the period of four to ensure that deductions years (2019/2020-2022/2023). are always accurately ~2.5----\\| Delayed deletion of employees from the payroll The Accounting Officer . I noted that UGX. 12,260,384 was paid to 7 staff who had either been retired, should initiate a process of transferred, absconded or died. These resulted into financial loss to deleting these names from government. the payroll. For staff on The Accounting Officer acknowledged the anomaly and pledged to recover transfer of service, the the funds from the affected beneficiaries. Accounting Officer should initiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}]], "page": 15, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting me) During the audit, I undertook procedures to review the completeness and should liaise with Ministry of relevancy of the entity establishment and noted that;  \nPublic Service to ensure the i. Out of 138 approved positions, a total of 81 positions were filled integration of the staff list leaving a gap of 57 vacant positions.  \ninto the IPPS/HCM to allow for easier interface.  \nii.  \nThe entity did not have an approved and costed staff establishment for  \nprimary, secondary and tertiary institutions while the staff structure for  \nhealth facilities issued by Ministry of Health was not incorporated into  \nthe district approved structure. \niii.  \nRelatedly, 16 new staff on the payroll were not on the staff list. \nThe Accounting Officer responded that the 3 Commercial officers are District staff, but were recruited outside the structure. The rest will be updated on the staff list for the Vote. \nOTHER MATTER \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0  \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}]], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 16, "level": 2}}, {"headings_1": {"content": "iL", "page": 13, "level": 5}}], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 16, "level": 2}}, {"headings_1": {"content": "iL", "page": 13, "level": 5}}], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 16, "level": 2}}], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 16, "level": 2}}], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "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. \nSN Category \\| Activity\u2019: - \nPianned Actual quantity quantity \n1 Rural Water and Construction of a 2 stance VIP 1  \n1 Sanitation Sub- public latrine in  \n= Grant Rwamabale Trading Centre.  \n(traditional Rehabilitation of 5 boreholes in 5  \n5 component) Bweramule S/C,  \nKanara S/C, Nombe S/C and  \nButungama S/C  \n2 Piped Water Design of piped Water System \\|1  \n1 Sub-Grant  \n(Mini GFS at Rwamabale)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 16, "level": 1}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "in Bweramule S/C component) \nRehabilitation of 2 spring wells in 2", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 16, "level": 1}}, [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 16, "level": 1}}]], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. \\|", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 16, "level": 1}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 16, "level": 1}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Karugutu S/C", "metadata": {"headings": [{"headings_0": {"content": "Karugutu S/C", "page": 17, "level": 8}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 2}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[One  \n\\|  \nSee \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": "Karugutu S/C", "page": 17, "level": 8}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 2}}, [{"headings_0": {"content": "Karugutu S/C", "page": 17, "level": 8}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 2}}]], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Karugutu S/C", "page": 17, "level": 8}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Karugutu S/C", "page": 17, "level": 8}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3.1.1 Positive observations  \nI noted the following areas where management had commendable performance;  \no All water projects were in conformity with the five-year development plan.  \n\u00a9 All the projects implemented were eligible capital investments.  \noo Fairness in the distribution of water projects was noted.  \nThe district maintained an asset register for the water projects.  \n0  \nThe desk and field appraisals for all the projects were undertaken.  \n0  \nAll the project designs were approved by Ministry of Water and Environment.  \n0  \no All the budgeted funds of UGX. 136,601,341 were received and spent by the district.  \no The District had agreements/ formal consent, or MoUs for the land on which water facilities were constructed. \n3.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \nThe District allocated-16% to-new capital development instead of a minimum of e  \n65% leading to under allocation by UGX. 42,107,984 (49%). Subsequently, rehabilitation of water facilities was over allocated by UGX. 40,389,291 (47%) while investment servicing costs was over allocated by UGX. 1,718,693 (2%) under the Rural Water and Sanitation Sub-Grant (RWSSG) (traditional", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Karugutu S/C", "page": 17, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Karugutu S/C", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Karugutu S/C", "page": 17, "level": 8}}]], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "component).", "metadata": {"headings": [{"headings_0": {"content": "component).", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "In addition, the District allocated 100% to new capital development instead of a e  \nminimum of 85% leading to over allocation by UGX. 7,600,002 (15%). Subsequently, Investment servicing costs was not allocated by UGX.7,600,002 (15%) under the piped water sub-grant (PWSG) (UgIFT component). Details are in Appendix 5.  \ne 3 ongoing UGFIT projects (seed schools and health centre upgrades) had not been provided with water sources that were accessible by the local community. Details are in Appendix 6. \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant objectives. \nThe Accounting Officer explained that this was attributed to paying previous debts that were carried forward from the previous years. \nIn addition, the Accounting Officer explained that UGIFT was meant for piped water supply to UGIFT projects. For the case of Ntoroko, UGIFT projects are located far from the piped water line/grid and the money which was of UGX.50,000,000 allocated couldn\u2019t be enough to make it easy to make water connections to the said projects. Therefore the funds were used to clear the debts and rehabilitation of spring wells and boreholes.", "metadata": {"headings": [{"headings_0": {"content": "component).", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "component).", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "component).", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "component).", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "component).", "page": 18, "level": 1}}], "page": 18, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always follow the guidelines while implementing such programs and also ensure piped water supply to the UGIFT projects as guided. \n3.1.2.2 Funding and Absorption  \nI reviewed the budget performance of Ntoroko DLG and noted the following;  \ne UGX. 136,601,341 (100%) was received, out of UGX. 136,601,341 budgeted. Out of the funds received UGX. 85,934,662 (64%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX. 50,666,679 (36%) for \ni Category Approvea .  \n\u201c Un- % Estimate utilized Absorption \n(A) (UGX) (B) (UGX) (C) (UGX)  \nUGX  \nRural Water 320,347,159 320,347,159 320,347,159 100% and  \nSanitation  \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "component).", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "component).", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "component).", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "component).", "page": 18, "level": 1}}]], "page": 18, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], "page": 19, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "component  \n2 Piped Water 188,875,204 188,875,204 188,875,204  \n100% \n(UgIFT component", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}, [{"headings_0": {"content": "(traditional", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}]], "page": 19, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "metadata": {"headings": [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], "page": 19, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3.1.2.3 \nLand ownership and maintenance of assets register  \nParagraph 5.3 and 4.1.8 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 provides that; \n\\_LGs should have proof of land ownership or consent of land offer (e.g. land title, o  \nagreement, formal consent, MoU) and ensure that are free of encumbrances for any planned WSS projects.  \noe LGs should maintain updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the management of fixed assets and made the following observations; Four (04) implemented projects had not been recorded in the asset register as oe \nshown in Appendix 7. \nConsequently, the projects are exposed to denial of service to the communities due to land wrangles. \nThe Accounting Officer explained that the format in which this asset register was designed requires one to open up borehole components and record each component, open up the pipeline to determine the sizes of the pipes that were used and all other camponents of the piped water systems that we have, this is costly in terms of time and labour to do that. \nDLGs should test at least 20% of the already existing-water sources across the e  \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \ne All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}, [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}]], "page": 19, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless e  \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nOne (01) project did not have their designs approved by the Ministry of Water e  \nand Environment.  \nAs a result, the project may not meet the minimum standards required by the MoWE. \nThe Accounting Officer explained that the submission was made to Ministry of Water and Environment who are responsible for the review and approval of the project design.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, [{"headings_0": {"content": "500litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}], [{"headings_0": {"content": "500litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}], [{"headings_0": {"content": "500litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}]], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 20, "level": 2}}], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that designs are submitted for approval before construction works can be commenced. \nThe district lacked water quality testing kits as a result water quality tests were e  \ncarried out using rudimentary techniques focusing on water smell, colour and taste other than the standard tests. \nConsequently, the district failed to carry out water quality testing of water sources. \nThe Accounting Officer explained that water quality testing for some old water sources was carried out using the testing kit from the neighbouring District of Bundibugyo. However next FY 2024/25, the District will budget to procure its own testing kit.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 20, "level": 2}}]], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow the guidelines. \n3.2 IMPLEMENTATION OF UGANDA \n\\| SN \\| Activity \nPlanned quantity \u2014 quantity Kibuku Seed School 1 1 \nButungama Seed School 1 1 3 \\| Butungama HC II  \n1 0 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations  \nI noted the following areas where management had commendable performance; All the budgeted funds of UGX. 4,704,211,483 were received by the district. \u00b0 \no Only budgeted for activities were implemented.  \n\u00b0 All the WHT was deducted and remitted to Uganda Revenue Authority \n3.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n3.2.3 Planning and Budget Performance  \n3.2.3.1 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. 23,109,733 (40%) while replacement of small medical equipment and medical furniture and repair of medical equipment were not allocated as shown in the table below; \nActivity \nBudget %age budget Standard %age %age Amount allocation budget allocation as budget per guidelines Variance L  \nA B=(A/Total I (B-C) budget)  \nRepair of medical equipment 5 0% 20% -20% \\|  \nReplacement of small medical \n0% 20% -20% equipment and medical \nThe Accounting--Officer explained that the funding source was inadequate- and--- ---- leveraging on our development partners like, Save the children, Enabel, Pathfinder,  \nand Baylor which were supporting us with the complementary aspect of repairs and replacements so we had to concentrate our meagre resources on upgrade activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always comply with the grant guidelines and allocate all the budget percentages as per the guidelines to avoid negative impacts on the achievement of the intended health services. \n3.2.3.2 Funding and Absorption  \nOut of the approved budget of UGX.4,704,211,483, the district received UGX. 4,704,211,483 (100%); Out of the received funds, UGX. 2,249,044,488 (48%) was spent, thus leaving UGX. 2,455,166,995 unutilized. Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}]], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX)  \nfunding absorption \n(A) (B) (C)  \n4,704,211,483 4,704,211,483 2,24 po \n4,704,211,483 4,704,211,483 2,249,044,488 jo \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities were partially implemented.  \nThe Accounting Officer explained that the contractor delayed to start the works i.e. started in March 2023 and yet he had signed the contract in November 2022.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}]], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that funds are absorbed as budgeted to enable effective service delivery through project implementation. \n3.2.3.3 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes - arise. \nThe Accounting Officer explained that Ministry of Lands, Housing and Urban Development contracted M/s GIS Transport Ltd to undertake systematic land adjudication and certification of all UGIFT projects and Micro-Irrigation schemes. In addition, he stated that the communication was received in CAOs office on 21st July 2023 and the lands agreements were released to the contracted company for onward processing of land titles. \nRecommendation  \nThe Accounting Officer should expedite the process of acquiring land titles for the above pieces. \n3.2.3.4 Use of Force Account without sufficient justification.  \nCircular No. 2 of 2008 of the PPDA issued on 21% August 2008 (Guidance to Local Government Entities on Use of Force Account) requires that the use of Force Account by an Entity be justified. \nI noted that the district unjustifiably used the force account mechanism and with no evidence of contracts committee approval in up grading of Butungama HC III under UGIFT worth UGX. 114,851,250. Details in table below;  \nPayment Supplier Description EFT / Check Amount Date  \n28/06/2023 TUSIIME TITO UP GRADING OF  \nBUTUNGAMA HC III  \n28/06/2023 ALI MUZAMIL UP GRADING OF  \nBUTUNGAMA HC III \nNumber  \n6438064 56,701,000 \n6427969 58,150,250 \\| LL 114,851,250 \\| \nThe circular also requires the procurement process of the work inputs such as fuel, lubricants, cement, sand etc. should be managed so as to maximise competition to the extent practicable and the procurement method and selection process of the providers of the work inputs should be approved by the Contracts Committee.  \nThe entity did not provide evidence of maximising compctition while procuring service providers for work inputs.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that procurement regulations are adhered to, and authority sought where necessary. \n3.2.3.5 Inspection of water Grant activities  \nI conducted physical inspections of Two (2) UGIFT projects implemented at UGX.4,409,013,000 on 8\" December 2023 to assess service delivery indicators. I observed the following as summarised in the table below; Details are in Appendix 8. \nSN Project Inspection Remarks Pictorial Evidence Recommendation \\| (Time,  \nQuality,  \nQuantity, Cost and  \nFunctionality) \n1 Construction e Apart from the sports  \nThe Accounting Officer \\| \\_ \\|  \nof Kibuku field that was not \\|\\| \n\\|\\| should ensure that the Seed School in started, the \\| \n\\| \\| project is completed on Kibuku T/C administration block \\|  \n\\| time.  \nii,  \nwas at window level,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "j |", "metadata": {"headings": [{"headings_0": {"content": "j |", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Contractor: Science lab, ah \\| Prutaz Multipurpose hall, Class  \nA i Aa \\| Construction room block and staff", "metadata": {"headings": [{"headings_0": {"content": "j |", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "il", "metadata": {"headings": [{"headings_0": {"content": "il", "page": 24, "level": 4}}, {"headings_1": {"content": "j |", "page": 24, "level": 3}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "f N \\| and Vocational houses were still at the  \nTraining foundation level at the", "metadata": {"headings": [{"headings_0": {"content": "il", "page": 24, "level": 4}}, {"headings_1": {"content": "j |", "page": 24, "level": 3}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Center yl time of inspections.  \nLimi imited e Although the contract  \nperiod . still :  \nwas  \non,  \nContract  \nworks were far behind  \nAmount: UGX. schedule and likely to  \n2,204,506,500 create additional costs  \nin monitoring and  \nAmount paid supervision.  \nA picture showing an to inspection  \n\\| date: UGX. e Works were still on incomplete multipurpose \\| going and remain hall  \n1,023,730,025 \n\\| incomplete \nThe Accounting Officer explained that the projects were still within the \ncontract period of 18 Months as agreed, the contract was signed in November 2022 and actual \n", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}, [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}]], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Contract e Although the contract = een \u2018", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], "page": 25, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "> ] Amount: UGX. period was still on,  \n2,204,506,500 works were far behind  \nschedule and likely to  \ncreate additional costs  \nin monitoring and  \nsupervision.  \ne The floods had covered  \nthe toilets that were  \ndag and staff houses.  \noe Works were still on  \ngoing and remain  \nincomplete  \nThe Accounting Officer  \nexplained that the projects  \nwere still within the  \ncontract period of 18  \nMonths as agreed, the  \ncontract was signed in  \nNovember 2022 and actual  \nimplementation started  \nin March 2023, however  \nthe delayed kick off of the  \nworks.  \n\\| \\| \n3.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019 Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.113,891,989 for the construction of; Three (03) 5 stance pit latrines. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1 Positive observations  \nI noted the following areas were management had commendable performance; \nAll the projects were screened for likely environmental and social impacts and the o \nprescribed mitigation measures for all the screened projects were implemented.  \no The allocation of grants was done in accordance with the approved criteria.  \ne The district incorporated education development grants project activities into the district plans and budgetary framework. \ndate asset register of education facilities: and--their- condition to ensure informed prioritization as per the guidelines. \nI 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 benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the department uses the general district asset register format which incorporates all the assets of the district including primary and secondary schools assets, from which the department selects projects for incorporation in the annual work plan/budget. However the district commits to maintain an updated asset register using the provided format in the budgeting and implementation guidelines for Primary and Secondary schools FY 2022/2023 part D by Ministry of Education and Sports.", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}, [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}]], "page": 25, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "ae", "page": 24, "level": 3}}], "page": 26, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained and used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "ae", "page": 24, "level": 3}}], "page": 26, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 26, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 97% to capital expenditure instead of the required minimum of 95% leading to over allocation by UGX. 2,694,599 (2%) while Investment service costs were under allocated by UGX. 2,694,599 (2%).  \nCategory Budget Standard %age Remarks Amount %age budget budget  \nallocation as allocation \nThe Accounting Officer explained \u2018that the department used integrated monitoring\u2019 since it had other projects under UGFIT projects, which enabled the Engineering Department and Environment Officer to carry out their activities effectively.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "b)", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "b)", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 26, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "b)", "page": 26, "level": 2}}], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always follow the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "b)", "page": 26, "level": 2}}], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX. 113,891,989 representing 100% funding as detailed in the table below; \n\\| Budgeted amount (UGX)  \n\\| Fundsreleased(UGX) \u2014 \n\u2018\\| Variance(UGX) \\| \\| \\|  \n\\| \\| 113,891,989 \\| 113,891,989 \\| 0 \\| \\|  \n\\| \u0131 \nOut of the UGX.113,891,989 released, UGX. 105,148,546 had been spent by the end of the year, resulting in an under absorption of UGX. 8,743,443, as indicated in the table below; \n[Funds released \\| Expenditure (UGX) \\|Unspent(UGX) \\|% of funds \\| \\| (UGX) \\| absorbed \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "metadata": {"headings": [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "As a result, one of the contractors was not paid and funds got swept at the end of the Financial Year; \nThe Accounting Officer explained that the contractor delayed to complete works and therefore could not be paid since the projects were still in the defects liability period. of 6months. However, management commits to ensure that contractors complete works in the specified period of time to avoid unspent balances. \nRecommendation  \nThe Accounting Officer should implement planned activities timely so that all realized funds are fully absorbed.", "metadata": {"headings": [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}, [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}], [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}]], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- SN: Category", "metadata": {"headings": [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 28, "level": 2}}, {"headings_1": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2 Complementary services  \nTraining of farmers Setting up demo farms \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": "Activity", "page": 28, "level": 2}}, {"headings_1": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, [{"headings_0": {"content": "Activity", "page": 28, "level": 2}}, {"headings_1": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}]], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "Activity", "page": 28, "level": 2}}], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All the budgeted funds of UGX. 117,930,056 were received and spent by the district.  \ne The allocation of program expenditure by category was done as per the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "Activity", "page": 28, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "Activity", "page": 28, "level": 2}}]], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e The district did not implement any ineligible activities. \n3.4.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n3.4.2.1  \nNon adherence to supplier\u2019s selection criteria  \nParagraph 4.2 (9) of the grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. \nThe following observations were made; \na) Low Bidder Turn Up  \nRegulation 43 (3) of LGPPDA of 2006 requires that all procurements and disposals should be conducted in a manner that maximizes competition and achieves value for monies irrespective of the method of procurement used or nature of works, services or supplies to be procured.  \nI noted that in the 2 (two) procurements worth UGX. 35,730,302 only one bidder instead of at least a minimum of three turned up and was evaluated for the contract. Details in the table below; \nThe Accounting Officer explained that by the time of procurement Ministry had not yet come up with an updated list of prequalified bidders, however the district based on its prior prequalified bidders and invited all the three that were prequalified. However, only one managed to respond to our invitation, which was evaluated in accordance with Bid Evaluations Regulations 2014, Regulation 8. \nRecommendation  \nThe Accounting Officer should ensure a minimum of three bids are considered for evaluation in compliance with the PPDA regulations. \n3.4.2.2 Inspection for service delive \nrojects implemented in FY 2022/23  \nI sampled 1 demonstration irrigation project with a total expenditure of UGX. 19,919,500 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed; \nSN Activity Details of findings Pictorial Recommendation(s) (Time, Quality, Evidence  \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 29, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1 the \nof Although the district \\| 1 3,77 The Accounting Officer \\|  \nestablishment of had a fully signed \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 29, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 29, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}]], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\"J", "metadata": {"headings": [{"headings_0": {"content": "\"J", "page": 29, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 29, "level": 3}}], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "should always ensure i  \nKaitampara Mini certificate of practical \\|)  \n\"performance  \nanaes ARE ER completion on file,  \n\\{\\} guarantees are activities/works such \" obtained from in Kibuku T/C as drip irrigation  \ncontractors.  \nsystem installation for", "metadata": {"headings": [{"headings_0": {"content": "\"J", "page": 29, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 29, "level": 3}}], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Sn", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0.75 acres, mini sprinklers irrigation \n\\| \\|\\|\\}  \nContractor; M/S system for 0.5 acres \"Sure  \n\\| KPL DEONS CAVE and drag horse \\|  \n\\| shewing .  \nirrigation system was  \n\\| \\| uninstalled and \\| not done.  \nShoddy works \nabandoned drip \u2014 e \nwere \nContract \nnoted and this was \\| line. evidenced with the  \nquality of the Amount: UGX.  \nmaterials  \nused 19,919,500 especially during installation of solar panels. \nup a tank-stand.with a tank, the district fulfilled its commitment to  \nprovide all irrigation equipment and accessories to the field through procurement process. It was however, hit by thunder storm as evidenced in the photographs above. \nIn addition, he stated that the district pledged revise the design to include lightening conductors and also assist the farmer  \nwith a stand and Tank as the contractor re-installs the pipes and panels. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. T have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}, [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}]], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], "page": 31, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  \ne Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control.  \noe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.  \noe Conclude on the appropriateness of management's use of the going concern basis of 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\u2019s 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.  \no 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. \nI 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. \n", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}, [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}]], "page": 31, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- OTHER REPORTING RESPONSIBILITIES  \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I ee to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], "page": 32, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n4.0  \nIMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL  \nThe Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020. \nThe primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.  \nIt 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 \n\u201c\\#1 Positive Observations -  \n= \nI noted the following areas where the District had commendable performance; \nUGX. 47,027,000 was received and fully absorbed for mobilisation, sensitization, \u00b0 \ntraining of the households, monitoring the implementation, PDC activities and stationary for the SACCOs records.  \nThe MoFPED maintained a parish database of 47 gazetted Parishes for the district as a basis for funding PDM SACCOs  \nMoFPED funded all the 47 budgeted PDM SACCOs  \nAll the 47 PDM SACCOs received PRF of UGX. 100 million each. \nAll the PDM SACCOs received PRF of UGX. 4,700,000,000 from MoFPED as", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}, [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}]], "page": 32, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], "page": 33, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All the PDM SACCOs received PRF of UGX. 100 million each. \nThe HLG Core Implementation team was fully constituted and prepared all quarterly performance reports.  \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets  \nAll Parishes carried out training of households and enterprise group leaders  \nAll the 47 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.  \nUGX. 1,000,000,000 was transferred to 10 sampled SACCOs with evidence of submission of attestation form to the Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}, [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}]], "page": 33, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "All the Enterprise groups in all the PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).  \nUGX 47,027,000 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation.  \nAll the PDM SACCOs accounted for all its PRF of UGX. 4,700,000,000.  \nAll the beneficiaries who accessed the loans were vetted by the village meeting. All the beneficiaries in the 10 parishes accessed loans from enterprise groups where they were members.  \nAll the beneficiaries received UGX 1,000,000 each for the 10 PDM SACCOs which was indicated in the SACCO records. \nNone of the beneficiary in the 10 PDM SACCOs had received PRF multiple times. \n4.1.2 Areas of Improvement -  \na  \nI noted the following areas where the District needs improvement; \n4.1.2.1 Planning and Budget Performance  \nI reviewed the Ntoroko District approved work plan and budget for PDM activities and noted the following; \n4.1.2.2  \nAlignment of the District Budgets to the PDM  \nParagraph 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. \nA review of the District budget and work plans revealed that the district did not receive any priority from Sub Counties/Town Councils and therefore no priorities were incorporated in the entity\u2019s budget/work plan \nFailure to develop and 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. \nThe Accounting Officer explained that the priorities were not received however there were no clear guidelines on how the PDM priorities can be incorporated in to the district budget. The district will streamline and incorporate the priorities in the subsequent years.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}, [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}]], "page": 33, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}], "page": 34, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \n4.1.2.3 Late disbursement of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development \n1 SACCOs received-funding meant for Quarter one in the fourth quarter (June) oe \nimplying that the disbursements delayed by 9 Months. The summary is in the table below. \nQuarter \nNo. of SACCOs that received", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}]], "page": 34, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|PRFO", "metadata": {"headings": [{"headings_0": {"content": "|PRFO", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}], "page": 35, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "December Bice \\|SMarch", "metadata": {"headings": [{"headings_0": {"content": "|PRFO", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}], "page": 35, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|4 June", "metadata": {"headings": [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], "page": 35, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the \nmoney economy. \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED. \nRecommendation  \nThe Accounting Officer should liaise with MoFPED to ensure timely release of funds. \n4.1.2.4 Disbursement of Parish Revolving Fund  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX. 1,064,800,000 (99%) out of e \nthe PRF received of UGX. 1,076,522,200 leaving UGX. 11,722,200 (1%) undisbursed as detailed in the Appendix 9. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe Accounting Officer explained Ural undisbursed funds were due to inconsistence in the beneficiary details which were corrected and funds been disbursed. \nNo.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 \u00b0  \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": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}, [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}]], "page": 35, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 36, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": ": \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA 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 internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Management Response Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}]], "page": 36, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish  \nI reviewed the operations of the PDC The Accounting Officer Development in the 10 sampled PDM SACCOS, explained that in some \\|", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 36, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "L  \nplans.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. General", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "o All SACCOs held their first general The Accounting Officer Meetings by PDM \nmeeting more than 1 month after explained that there was a SACCOs their registration.  \nneed to disburse funds and delay in receiving the a . OM a. . ar  \n\u00b0  \ncertificate of registration from the registrar which already received funds  \nwas a requirement to hold first general meeting as an evidence of registration of \\| the SACCO", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}]], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. PDM SACCO \u00b010 PDM SACCOs with fully The Accounting Officer Board", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "constituted Boards did not hold attributed failure to hold regular Board meetings.  \nBoard meetings to e The members of the board did not inadequate facilitation for fill in expression of interest forms  \nthe Board Members and prior to being elected board  \nurgent need to disburse members.  \nthe funds could not allow filling of interest expression forms which will be enforced in the as subsequent activities. or", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. SACCO", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "e All the 10 sampled SACCOs did not The Accounting Committees and constitute the Production, explained that there was Sub Committees Marketing, Business Development inadequate facilitation and services, Finance and investment  \ncapacity of the sub Committees.  \nsubcommittees to facilitate coordination of the farming related activities. \nFailure 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. \nFailure to have a functioning SACCO committees: and-sub committees may lead to inadequate management of the SACCOs and mismanagement of the PRF funds.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}]], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 38, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the secretariat for guidance on preparation of parish 5 year plans and also ensure priorities are prepared and incorporated in the District budget to achieving the PDM objective. \nThe Accounting Officer should ensure constant follow-ups on the SACCO registration certificates from registrar to avoid the delays in holding first general meetings and disbursements process. \nThe Accounting Officer should ensure board members fill in expression of interest forms and board meetings are regularly carried out. \nThe Accounting Officer should ensure that sub committees are constituted and trained to coordinate the farming activities. The PDM secretariat should also consider allocating some funds to cater for facilitation of the sub committees. \n4.1.2.6 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}]], "page": 38, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "e After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT 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. e 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. e The activities at the parish level shall include training of households and Training\u2018 of Local \u00bb The training of local experts was carried The Accounting Officer \\|- Experts out on 11/03/2023 after funds were attributed the delay of released on 01\u00b0/07/2022 training of local experts to delayed guidelines from the secretariat and facilitation for training of local experts which would not enable the core team to train before \\| the release of the funds. 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. Delayed training of ToTs may lead to delayed mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. Delay in conducting training for the local experts may lead to low mobilization, acceptance by local community and inappropriate use of PRF by households and enterprise groups. Recommendation The PDM secretariat should ensure that trainings are carried out before funds are released for adequate mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. The PDM secretariat should ensure timely issue of guidelines and facilitation before funds are released to the SACCO accounts to allow sensitization, training, mobilization of the households so that the PRF are appropriately used by the households and enterprise groups to achieve the PDM objectives. 4.1.2.7 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion October 2022; and Section 36(1, 2 &3) of - Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}]], "page": 38, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All SACCOs were not licensed to take The Accounting Officer SACCOs Under the on the business of lending under explained that the SACCOs Microfinance Microfinance Institutions Money are registered under Institutions Money Lenders Act as detailed in Appendix cooperative societies Act Lenders Act 10.  \nand they are on their probationary period to As a result, enforcement of acquire licenses from recovery of PRF from beneficiaries Microfinance Institutions by the PDM SACCOs may be legally that allows extending challenged leading to loss of funds. financial services to its members.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO eAll SACCOs did not update PDM The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Enterprise", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and member registers contrary to the explained that the new Household Registers guidelines.  \nbeneficiaries are admitted to the SACCOs at the Failure ; update  \nto  \nPDM member Annual General Meeting registers may result to extending PRF  \nand registers will be loans to ineligible beneficiaries  \nupdate.  \nleading : to failure to achieve pillar  \nobjectives.", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Signing of PRF e PRF financing agreements were not The Accounting Officer Financing Agreements availed at the time of audit and I explained that the PRF could not ascertain if PRF funds Financing Agreements Were transferred to the SACCOs  \nbefore signing the PRF Financing were signed by AO before Agreement.", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "funds were transferred to the SACCOs however the Transfer of PRF to SACCOs without Financing  \nAgreements were \n4.1.2.8 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}, [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}], [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}]], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}, [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}], [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}]], "page": 41, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "[ SN Activity Observations Management Response", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], "page": 41, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Wealth \nof e All \ndid not out wealth The Accounting Officer \n\\|  \nFailure -to -select: and implement prioritized different  \nsuitable projects may undermine achievement of the commodity priorities. pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}, [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}]], "page": 41, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for e All PRF beneficiaries who carried out The Accounting Officer Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "farming enterprises in 47 PDM SACCOs did explained that the not obtain agricultural insurance policies guidelines for obtaining from UAIS.  \ninsurance policy for Lack of recourse in form of insurance will farming enterprises were expose the farming enterprises to the not clear on the cover of insurance cost and the adverse effects of climate change and may  \ndistrict still a wait for the result into failure to recover the loan funds.  \nguideline from the a] secretariat.", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Operation of the Paragraph 3.0 of the Users Handbook for the The Accounting Officer SACCO  \nBank PRF Under PDM Pillar 3 - Financial Inclusion explained that there was Accounts  \nOctober 2022 provides that each Parish shall a need to disburse the have a PDM SACCO and a PRF designated funds at a time but the bank account for that PDM SACCO, in a general meeting was later branch of a supervised financial institution carried and SACCO that is convenient for the members of the signatories were elected. PDM SACCO.  \nI noted that;  \ne By the time of the first general meeting,  \nall PDM SACCOs had already received  \nfunds contrary to procedures.", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "e Receiving funds before the general meeting was conducted to elect the board and SACCO signatories may lead to mismanagement and loss of SACCO funds. \nReceiving funds before the general meeting was conducted to elect the board and SACCO signatories may lead to mismanagement and loss of SACCO funds.", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}, [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}]], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Accounting Officer should ensure wealth ranking is carried out at village and parish before disbursing funds to beneficiaries to avoid extending funds to ineligible beneficiaries. \nto subsistence households through a special~type\u2019 of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}]], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1 beneficiary in 1 PDM SACCO had implemented a different project. o \nImplementing different projects from the selected projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that the beneficiary changed the project from poultry to cattle rearing due to shortage in supply of chicks and increased prices.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}, [{"headings_0": {"content": "following;", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], [{"headings_0": {"content": "following;", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}]], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "following;", "page": 43, "level": 1}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure constant monitoring of implementation of the PDM SACCO activities in order to achieve PDM objectives.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "following;", "page": 43, "level": 1}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "faa", "metadata": {"headings": [{"headings_0": {"content": "faa", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "C Sa = OR; G ry  \nrn Copy", "metadata": {"headings": [{"headings_0": {"content": "faa", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Al, .", "metadata": {"headings": [{"headings_0": {"content": "Al, .", "page": 43, "level": 2}}, {"headings_1": {"content": "faa", "page": 43, "level": 3}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "John F.S. Muwanga  \nAUDITOR GENERAL <2 \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Al, .", "page": 43, "level": 2}}, {"headings_1": {"content": "faa", "page": 43, "level": 3}}, [{"headings_0": {"content": "Al, .", "page": 43, "level": 2}}, {"headings_1": {"content": "faa", "page": 43, "level": 3}}]], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 44, "level": 2}}, {"headings_1": {"content": "Al, .", "page": 43, "level": 2}}], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue  \n\u2014\\_\\_\\_\\_\\_\\_\\_\u2014\\_\\_\\_\\_\u2014 Actual collected Budget Variance 30 June 2023  \n30 June 2023  \n30 June 2023", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 44, "level": 2}}, {"headings_1": {"content": "Al, .", "page": 43, "level": 2}}], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Shs) (Shs) (Shs)", "metadata": {"headings": [{"headings_0": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 44, "level": 2}}], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Tax Revenues Local Services Tax \n53,591,235 89,000,000 (35,288,765)", "metadata": {"headings": [{"headings_0": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 44, "level": 2}}, [{"headings_0": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 44, "level": 2}}]], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Land fees", "metadata": {"headings": [{"headings_0": {"content": "Land fees", "page": 44, "level": 1}}, {"headings_1": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Business Licenses  \nOther tax revenues  \nNon-Tax Revenues  \nInvestment income  \nDividends  \nRent  \n\\| Other property income (disposal of assets) Sale of goods and services  \nAdministrative fees and licenses  \nCourt fines and Penalties  \nOther fines and Penalties  \nMiscellaneous Revenue \n162,627,009 690,720,00 (9528,092,991) \n5  \nTotal Revenue 216,218,244 779,720,000 563,381,756", "metadata": {"headings": [{"headings_0": {"content": "Land fees", "page": 44, "level": 1}}, {"headings_1": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}, [{"headings_0": {"content": "Land fees", "page": 44, "level": 1}}, {"headings_1": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}], [{"headings_0": {"content": "Land fees", "page": 44, "level": 1}}, {"headings_1": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}]], "page": 44, "document_name": "Ntoroko 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": 44, "level": 3}}, {"headings_1": {"content": "Land fees", "page": 44, "level": 1}}], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| No. Programme Budget Budget Out-put Activities Audit comment Audit Management Response \\|  \nOutput Code Output budget  \non indicators comment on \n1 01-AGRO- 010016  \n0.049 Implementation of No measure of Not indicated The Accounting Officer INDUSTRIALIZATION mobilization PDC activities like mobilization and explained that the and  \nmobilization of training was  \nperformance indicators are sensitization beneficiaries for  \nsystems generated and by training and  \nthe time the work plan was performance processed performance evaluation  \nindicators of PDM were not yet in the system.  \n\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}, {"headings_1": {"content": "Land fees", "page": 44, "level": 1}}, [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}, {"headings_1": {"content": "Land fees", "page": 44, "level": 1}}]], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 3: Implementation of planned outputs  \nFully implemented out-puts  \nProgram Sub-program PIAP (Program Budget Output Amount Total Number of Implementation Action  \nSpent UGX Number Activities Fully Plan) Output  \n(\u2018000\u2019) of Implemented activities  \nin output  \n12-HUMAN CAPITAL 01- 1202010201-Basic 320003 Assets and 102,148  \nDEVELOPMENT  \nEducation,Sports Requirements and Minimum Facilities Management  \nand skills  \nstandards met by schools and  \ntraining institutions  \n09-INTEGRATED TRANSPORT 03-Transport 09040106-Community access 260002 District 197,550  \nINFRASTRUCTURE AND ,  \nInfrastructure  \n& feeder roads constructed &  \nUrban and Community  \nSERVICES and Services maintained to facilitate Access Road  \nDevelopment market access Maintenance  \n01-AGRO- 01-Institutional 01020301-Value addition 010013 Support to 117,930  \nINDUSTRIALIZATION Strengthening equipment acquired agro-processing &  \nand value addition  \nCoordination  \n09 - INTEGRATED 03 Transport 09020401 Capacity of 000017 Infrastructure 38,435  \n-  \nTRANSPORT Infrastructure existing transport Development and  \nINFRASTRUCTURE AND and Services infrastructure and services  \nManagement  \nSERVICES Development increased.  \n06-NATURAL RESOURCES, 03 Water 06010120-Water resources  \nENVIRONMENT, CLIMATE Resources data (Quantity & Quality)  \nCHANGE, LAND AND WATER Management  \ncollected and assessed  \n12-HUMAN CAPITAL 02-Population 1203010509-Reduced 000006 Planning and  \nDEVELOPMENT  \nHealth, Safety morbidity and mortality due  \nBudgeting services  \nand  \nto HIV/AIDS, TB and malaria  \nManagement and other communicable  \ndiseases  \n14-PUBLIC SECTOR 01-  \n14040401-Budget priorities 000006 Planning and  \nTRANSFORMATION  \nStrengthening aligned to programme plans Budgeting services", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}, {"headings_1": {"content": "Land fees", "page": 44, "level": 1}}], "page": 45, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accountability", "metadata": {"headings": [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], "page": 45, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "42 \nPartially Implemented out-puts \nIE u PIAP (Program  \nBudget Output Total Out- Total Number No of No of Implementation Action  \nput Number of fully partially activities Plan) Output  \nexpenditu of  \nimplemen implemen that were not re UGX activitie ted ted implemented sin activities activities \n01-AGRO- 01-Institutional 01020301-Value addition 010013 Support 4 3 1 INDUSTRIALIZATION Strengthening equipment acquired to agro-  \nand processing &  \nCoordination value addition  \n12-HUMAN CAPITAL 01- \n1202010201-Basic Requirements 320003 Assets . Pf fe DEVELOPMENT \nEducation,Sport and Minimum standards met by and Facilities s and skills  \nschools and training institutions Management \n02 Population 1203010509-Reduced morbidity 320165 Primary 209,237 2  \n2 Health, Safety  \nand mortality due to HIV/AIDS,  \nHealth care  \nand  \nTB and malaria and other  \nservices  \nManagement communicable diseases \npO OTA 2904 OTB \nAppendix 4: Utilization of the Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}, [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}]], "page": 45, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Department", "metadata": {"headings": [{"headings_0": {"content": "Department", "page": 46, "level": 8}}, {"headings_1": {"content": "Accountability", "page": 45, "level": 3}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Approved Budget Supplementary Budget Revised Budget Warrants Payments Unspent", "metadata": {"headings": [{"headings_0": {"content": "Approved Budget Supplementary Budget Revised Budget Warrants Payments Unspent", "page": 46, "level": 2}}, {"headings_1": {"content": "Department", "page": 46, "level": 8}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Administration 1,605,512,657 580,763,116 694,044,731 Community based services 140,000,000 : 140,000,000", "metadata": {"headings": [{"headings_0": {"content": "Approved Budget Supplementary Budget Revised Budget Warrants Payments Unspent", "page": 46, "level": 2}}, {"headings_1": {"content": "Department", "page": 46, "level": 8}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "19,030,354", "metadata": {"headings": [{"headings_0": {"content": "19,030,354", "page": 46, "level": 8}}, {"headings_1": {"content": "Approved Budget Supplementary Budget Revised Budget Warrants Payments Unspent", "page": 46, "level": 2}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Education 4,476,733,644 1,211,257,661 5,687,991,305 5,687,991,305 190,835,317 Finance 200,000,000\\| 57,963,021", "metadata": {"headings": [{"headings_0": {"content": "19,030,354", "page": 46, "level": 8}}, {"headings_1": {"content": "Approved Budget Supplementary Budget Revised Budget Warrants Payments Unspent", "page": 46, "level": 2}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "metadata": {"headings": [{"headings_0": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}, {"headings_1": {"content": "19,030,354", "page": 46, "level": 8}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Internal audit 31,000,000 - 31,000,000 31,000,000 2,837,971 Natural resources 172,000,000 - 28,416,000", "metadata": {"headings": [{"headings_0": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}, {"headings_1": {"content": "19,030,354", "page": 46, "level": 8}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "metadata": {"headings": [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Production \n1,381,768,416 53,400,000 \\| 1435, 1,435,168,416 \\| 1,213,114,567 \\| 222,053,849 \n43 \nStatutory bodies 180,000,300 a 180,000,000 180,000,000 180,000,000  \n- \nTrade, industry and local 170,000,300", "metadata": {"headings": [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}, [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}], [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}], [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}], [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}]], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 47, "level": 1}}, {"headings_1": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u201c 170,000,000 170,000,000 131,510,052 38,489,948", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 47, "level": 1}}, {"headings_1": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Water 65,000,300 | = 65,000,000 65,000,000 52,838,735 12,161,265", "metadata": {"headings": [{"headings_0": {"content": "Water 65,000,300 | = 65,000,000 65,000,000 52,838,735 12,161,265", "page": 47, "level": 3}}, {"headings_1": {"content": "development", "page": 47, "level": 1}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Works", "metadata": {"headings": [{"headings_0": {"content": "Water 65,000,300 | = 65,000,000 65,000,000 52,838,735 12,161,265", "page": 47, "level": 3}}, {"headings_1": {"content": "development", "page": 47, "level": 1}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "metadata": {"headings": [{"headings_0": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}, {"headings_1": {"content": "Water 65,000,300 | = 65,000,000 65,000,000 52,838,735 12,161,265", "page": 47, "level": 3}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Grand Total", "metadata": {"headings": [{"headings_0": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}, {"headings_1": {"content": "Water 65,000,300 | = 65,000,000 65,000,000 52,838,735 12,161,265", "page": 47, "level": 3}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "metadata": {"headings": [{"headings_0": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}, {"headings_1": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "SN. Category Description  \nVariance Expenditur Expenditur Variance Remarks budget allocation budget (%) es e allocation (%)  \n(%) Allocation (%) \n(B) (9 (D)=(B/A) \\| (E)=(C- (6) \\| (H)=(G/F) (1)=(C-H) \\| \n(%) \\_ I", "metadata": {"headings": [{"headings_0": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}, {"headings_1": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}, [{"headings_0": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}, {"headings_1": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}], [{"headings_0": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}, {"headings_1": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}]], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "DD", "metadata": {"headings": [{"headings_0": {"content": "DD", "page": 47, "level": 2}}, {"headings_1": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "; 1 RwssG \\| (a) New capital developments that Minimum of  \nMin. 65% 0 65 14,418,324 16 49  \nincludes water and sanitation  \n65% \nfacilities \n(b) Rehabilitation of water facilities Maximum of  \nMax. 25% 0 25 61,516,338 72 -47 25%  \nm  \n(c) Investment servicing costs Maximum of Max. 12 -2 10,000,000 12 =2 10% m  \nTotal RWSSG (A)  \n85,934,662 100 0 \npa aL \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "DD", "page": 47, "level": 2}}, {"headings_1": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}, [{"headings_0": {"content": "DD", "page": 47, "level": 2}}, {"headings_1": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}], [{"headings_0": {"content": "DD", "page": 47, "level": 2}}, {"headings_1": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}], [{"headings_0": {"content": "DD", "page": 47, "level": 2}}, {"headings_1": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}]], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| (a)", "metadata": {"headings": [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "New capital developments that Minimum of  \nMin. 85% 100 -15 50,666,679 100 \\| -15 includes water and sanitation  \n85% \nfacilities \n(b) Investment servicing costs Maximurn of Max. 15% 0 15 0 0 15 15% \nTotal PWSG  \n100 0 50,666,679 100 0 \n44 \nAppendix 6: Special Consideration of Seed Schools and Health Centres SN UGIFT Project  \nWater source place and  \nstatus", "metadata": {"headings": [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}, [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}]], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Nombe Seed School  \nNo water source", "metadata": {"headings": [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], "page": 48, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "2 Bweramule HC III  \nBweramule HC III Motorised Borehole functional \nCommunity and accessibility to Audit Conclusion water s status  \nNombe community has no accessibility No consideration of UGIFT roject was made Community around Bweramule HC III has \\| -  \na ccess to a motorised borehole  \n3 Butungama HC III \nButungama HC III Hand pump Community around Butungama HC III  \n= \nborehole functional 4 Kibuuku Seed School  \nNo water source \n5 Butungama Seed School  \nNo water source \nAppendix 7: Maintenance of the asset register \nhas a ccess to a hand pump borehole  \nKibuuku community has no accessibility No consideration of UGIFT project was made. Butungama community has no No consideration of UGIFT accessibility  \nproject was made \nSN Water Projects/  \nBudgeted Expenditure Isthe Is the Were Has it Was the \nfacilities \n1 Construction of a 2 stance VIP public latrine in Rwamabale Trading Centre. \nAmount  \nfacility budgeted appraisals been design included in facility conducted? recorded approved? the eligible? in the development  \nasset  \nplan?  \nregister? \n15,000,000 14,418,324 Yes Yes Yes No N/A - \n\\| 2 Design of piped Water System (Mini GFS at Rwamabale) 44,762,000 44,215,000 Yes Yes Yes No No : in Bweramule S/C", "metadata": {"headings": [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}, [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}]], "page": 48, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "i ff", "metadata": {"headings": [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], "page": 48, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3 Rehabilitation of 2 spring wells in Karugutu S/C  \n7,476,762 7,476,761 Yes Yes Yes N/A N/A : 4 Rehabilitation of 5 boreholes in Bweramule S/C,  \nKanara S/C, Nombe S/C and Butungama S/C \n21,495,085 21,495,085 Yes Yes Yes N/A N/A . \nTotal 88,733,847 87,605,170 \n45 \nAppendix 8: Project Implementation (current year 2022/23)  \nNo. Programme Activity details  \nValue of Contract (UGX) Pictorial evidence \u2018Bns  \n1 \\| us\u0131rr .  \nConstruction of Kibuuku Seed School in  \n2.204  \nKibuuku T/C \nContractor: Prutaz Construction and Vocational Tra ning Center \u2018U\u2019 Limited \nA picture showing an incomplete administration block", "metadata": {"headings": [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}, [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}]], "page": 48, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SS", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], "page": 49, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "en  \nicture showing an incomplete 2 classroom block \nEEE  \nend adie  \npoe  \nee een  \nA picture showing an incomplete 2 unit science laboratory block \n46 \nConstruction of Butungama Seed School in Butungama S/C \nContractor: Prutaz Construction and Vocational Training Center \u2018U\u2019 Limited \n\u2018Bns \nSE a en A picture showing an incomplete 2 unit science laboratory block \n47 \nA endix 9: Disbursement of Parish Revolving Fund (PREF \nTotal PRE recewed SN Vote Name Parish Name PDM SACCO Name (2021/2022 &", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}, [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}]], "page": 49, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 2}}, {"headings_1": {"content": "SS", "page": 49, "level": 1}}], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total Disbursements %age disbursed  \nRemarks", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 2}}, {"headings_1": {"content": "SS", "page": 49, "level": 1}}], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "(A) (B) (C) = (B/A) RWAMABALE-  \n1 Ntoroko DLG Rwamabale BWERAMULE PDM 107,652,220 109,000,000 100% \nPisbursen : 120% 6 \nSACCO \nof PRFfunds : \n2 Ntoroko DLG Ibanda IBANDA-KARUGUTU 107,652,220 6 109,800,000 100% Disbursed 100% PDM SACCO  \nof PRE funds \\| KACWAMBA-  \n107,652,220  \n3 Ntoroko DLG Kacwamba KARUGUTU PDM  \nSACCO  \nKAGHORWE-", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}, [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}]], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "107,652,220", "metadata": {"headings": [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 Ntoroko DLG Kaghorwe KARUGUTU PDM  \nSACCO  \nKARUGUTU-  \n107,652,220 5 Ntoroko DLG Karugutu KARUGUTU PDM  \nSACCO  \nNYABUHURU-  \n107,652,220 6 Ntoroko DLG Nyabuhuru KARUGUTU PDM  \nSACCO  \n7 Ntoroko DLG Kibuuku ; West KIBUUKU WEST- 107,652,220 KIBUUKU PDM SACCO  \n8 Ntoroko DLG Kibuuku : South KIBUUKU SOUTH- 107,652,220 KIBUUKU PDM SACCO  \n9 Ntoroko DLG Kibuuku : North KIBUUKU NORTH- 107,652,220 KIBUUKU PDM SACCO  \n10 Ntoroko DLG Kibuuku . East KIBUUKU EAST- 107,652,220 KIBUUKU PDM SACCO \n98,000,000 91% Did not.disburse 9% 6 \nof of PRF And funds \nDisbursed 3 100% 0 109,000,000 100%  \nof PRF funds \nDid .  \nnot-disburse  \n. 104,000,000 97%  \n3% of PRF funds \n103,000,000 96% Did not: dibures 49, % Of PRF fund MIN? \\| Did not disburse 107,000,000 99% 6  \n1% of PRE funds Disbursed 100% 108,000,000 100% 5  \nof PRF funds  \nDid not disburse 107,000,000 > 6 Yo  \n1% of PRF funds Disbursed 100% 110,000,000 100% 6  \nof PRF funds 1,076,522,200 1,064,800,000 99% \u00e9 Did not disburse 1% of PRF funds \n48 \nAppendix 10: Transfer of PRF to un-licensed SACCOs \nSN. Vote Name Parish Name Name of SACCO  \nIs the SACCO Remarks registered  \nunder Microfinance  \nInstitutions money  \nlenders act 2016? (Yes/No)  \nNtoroko DLG Rwamabale RWAMABALE-BWERAMULE PDM sacco N \nNtoroko DLG Ibanda IBANDA-KARUGUTU PDM SACCO na Ntoroko DLG Kacwamba KACWAMBA-KARUGUTU PDM SACCO Ba Ntoroko DLG Kaghorwe KAGHORWE-KARUGUTU PDM SACCO No Ntoroko DLG Karugutu KARUGUTU-KARUGUTU PDM SACCO No Ntoroko DLG Nyabuhuru NYABUHURU-KARUGUTU PDM SACCO un \nNtoroko DLG Kibuuku . West KIBUUKU WEST-KIBUUKU PDM SACCO No a \nNtoroko DLG Kibuuku South KIBUUKU SOUTH-KIBUUKU PDM sacco NO \nee nn \\|", "metadata": {"headings": [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}, [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}]], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 52, "level": 3}}, {"headings_1": {"content": "107,652,220", "page": 51, "level": 3}}], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "neal", "metadata": {"headings": [{"headings_0": {"content": "neal", "page": 52, "level": 2}}, {"headings_1": {"content": "ae", "page": 52, "level": 3}}], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ee ln", "metadata": {"headings": [{"headings_0": {"content": "ee ln", "page": 52, "level": 3}}, {"headings_1": {"content": "neal", "page": 52, "level": 2}}], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The SACCO was registered as CBOs  \n\\| Was TRSIBESHEN as <4]  \n2 NEE TEBIBLEIEA SS \n\\| \nu Was fegislaren aa The SACCO was registered as CBOs  \nnn was registered as Ntoroko DLG Kibuuku North KIBUUKU NORTH-KIBUUKU PDM SACCO No \nThe SACCO was registered ISISIES as 8 \\|", "metadata": {"headings": [{"headings_0": {"content": "ee ln", "page": 52, "level": 3}}, {"headings_1": {"content": "neal", "page": 52, "level": 2}}, [{"headings_0": {"content": "ee ln", "page": 52, "level": 3}}, {"headings_1": {"content": "neal", "page": 52, "level": 2}}], [{"headings_0": {"content": "ee ln", "page": 52, "level": 3}}, {"headings_1": {"content": "neal", "page": 52, "level": 2}}], [{"headings_0": {"content": "ee ln", "page": 52, "level": 3}}, {"headings_1": {"content": "neal", "page": 52, "level": 2}}]], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ao ITr en", "metadata": {"headings": [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ntoroko DLG Kibuuku East KIBUUKU EAST-KIBUUKU PDM sacco NO \na was registered as \\| \n49 \nAppendix 11: Failure to carry out Wealth ranking of households", "metadata": {"headings": [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}, [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}]], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SN Vote Name Parish Name Was wealth ranking No. of villages No. of villages were Remarks  \ncarried out at parish  \nwealth ranking was  \nlevel? carried out  \n1 Ntoroko DLG Rwamabale No 7  \nThe wealth ranking was not carried out  \n2 Ntoroko DLG In No  \n3  \nThe wealth ranking was not carried out  \n3 Ntoroko DLG eo No 4  \nThe wealth ranking was not carried out  \nas  \n4 Ntoroko DLG Kaghorwe No 3  \nThe wealth ranking was not carried out  \n5 Ntoroko DLG Karugutu No  \n5  \nThe wealth ranking was not carried out  \n6 Ntoroko DLG Nyabuhuru \\| No  \n4  \nThe wealth ranking was not En carried out 7 Ntoroko DLG Kibuuku 5 West No 3 \nThe wealth ranking was not 8 Ntoroko DLG Kibuuku 5 South No  \n9 Ntoroko DLG Ktseraten Kiss: No \n10 Ntoroko DLG Kibuuku . East No \nearring! eat not 3 0  \nThe wealth ranking was u te not 3 0  \nThe wealth ranking was carried out  \n3 0  \nThe wealth ranking was not rad aut \n50 \nVote Parish Name Name of SACCO List of  \nAre the  \nHow many Number of How many of How many of Name \nflagship flagship enterprises are PDM the the farming\u2019 projects per projects implementing enterprises enterprises enterprises SACCO consistent with flagship projects  \nare farming are from the the priority enterprises priority commodities", "metadata": {"headings": [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}, [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}]], "page": 53, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "commodity", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}], "page": 54, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| selected by the list LG? \nGoats, Cattle, No 15 15 14 11 nz RWAMABALE- 7 Poultry,  \nRwamabale BWERAMULE Banana,  \nPDM SACCO Avocado,  \nSaloon \nGoats, Cattle, No 11 11 11 3 u Haan ANDA- Poultry, Beans,  \nIbanda KARUGUTU PDM \\| Cassava,  \nSACCO Cocoa, Vanilla,  \nSoya beans  \nGoats, Cattle, No 13 13 13 7 Ntoroko KACWAMBA- Piggery,  \nKacwamba KARUGUTU PDM Poultry, Cocoa,  \nDLG  \nSACCO Vanilla, Soya  \nbeans \nGoats, Poultry, No 10 10 10 5 KABORONE = Cocoa,  \n\\_ Kaghorwe KARUGUTU PDM Groundnuts,  \nSACCO Bee keeping,  \nSoya beans \nKarugutu KARUGUTU PDM  \nDLG Poultry, Cocoa, SACCO  \nBee \nGoats, Cattle, No 13 13 13 6 NYABUHURU- Piggery,  \nNtoroko Nyabuhuru KARUGUTU ppm Poultry, Cocoa,  \nDLG Maize, Bee  \nSACCO  \nkeeping,", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}, [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}], [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}], [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}], [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}], [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}]], "page": 54, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Mango,", "metadata": {"headings": [{"headings_0": {"content": "Mango,", "page": 54, "level": 2}}, {"headings_1": {"content": "commodity", "page": 54, "level": 2}}], "page": 54, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Mango,", "page": 54, "level": 2}}, {"headings_1": {"content": "commodity", "page": 54, "level": 2}}], "page": 54, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Wage expenditure (Payroll", "12 ,850,106,567 12,850,106,567 - 48", "audit/FS-audit", "Focus area-Education grant - 12,955,255,113", "2 105,148,546 - 48", "Formerly SFG", "Focus area-Microscale irrigation 13,073,185,169", "117 ,930,056 - 49", "projects", "Focus area-Parish development 13,120,211,788", "4 47,026,619 - 49", "model (PDM", "Focus area-UGIFT 15,369,256,276", "5 2,249,044,488 - 57", "Infrastructure", "Focus area-Water development 15,505,857,617", "6 grant (Piped water, and Rural 136,601,341 - 58", "water and Sanitation grant)", "=", "Outputs/activities under budget 16,213,216,577", "7 performance review (URF, PHC 707,358,960 - 61"], "page": 5}]}
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