diff --git "a/reports/chunks/Obongi District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Obongi District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Obongi District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF OBONGI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 JUNE, 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORI ng, Copy", "metadata": {"headings": [{"headings_0": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nJESSE AO ii TE EEE", "metadata": {"headings": [{"headings_0": {"content": "ORI ng, Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI ng, Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PING", "metadata": {"headings": [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 nn a a a a ka mn nn nun en erh Kuga ernennen \nBE Or ON I en \n1 RETTEN EEE \nKey Audit Malters \n4 seen cass cxnaanen camnens venavaraavis baat noecnnsseesenencene nn curs erunnenneensicrurcenne eamereane \n10 Inplemensten Sr tie Appreved Budaek. \n1 nun un nn nr \n2.0 Management of the Government: Salary Payroll \n8 ....nuersoens en ennennnanenen enenrane \nSINE DE ne 12 EEE EEE \n3.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) ....ssesse0 12 \neee Bet Fe \n36 eens eae ea nee \nBi MEI OP ONE 39 TEE \n6.0 Huren Resource Management \n40 acc nennen wens unas antsaceaceccenncnnnneeeonerneecees \nzu LERAl REVERIE Mans ner 41 \n\u00dcther INormellen 42 nn a a nn ann engen \nManagement\u2019s Responsibility for the Financial StateMents........cccccccccccscccseseeeceeeeeesecseseeees 43 Auditor\u2019s Responsibility for The Audit of Financial Statements.........cccccccceseeceeeeeeeeeeeterereess 43 \nEner Reena RSS PONS CS \n44 sxccccnmnenersnuemmenenmaraeeabieeuee meeumee unis cmnawenuicoucerncusmmerns \nReport on the Audit of Compliance with Legislation \n44 .......:::::ssccccccccsccsceceeeeeeeeeveeeeeesessseeere \n8.0 Implementation of the Parish Development Model ............:::sssssssssssssssssseeeeeeserseens 44 \nList of Acron ms Acronym \\| Meaning \nDLG District Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System \nICT Information and Communication Technology \\_ \nINTOSAI International Organization of Supreme Audit Institutions \\| IPPS \nIntegrated Personnel and Payroll system \n\\| \nISSAIs International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_LGFAM", "metadata": {"headings": [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 8}}, {"headings_1": {"content": "PING", "page": 3, "level": 2}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Local Government Financial and Accounting Manual, 2007 \nLGFAR \nLocal Government Financial and \u201aAccounting Manual, 2007 \\_ \nLGPPDA \n\\| Local Government Public Procurement and Disposal Authority LLG Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 8}}, {"headings_1": {"content": "PING", "page": 3, "level": 2}}, [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 8}}, {"headings_1": {"content": "PING", "page": 3, "level": 2}}], [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 8}}, {"headings_1": {"content": "PING", "page": 3, "level": 2}}], [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 8}}, {"headings_1": {"content": "PING", "page": 3, "level": 2}}], [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 8}}, {"headings_1": {"content": "PING", "page": 3, "level": 2}}]], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LR Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "LR Local Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGFAM", "page": 4, "level": 8}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MDAs Ministries, Departments and Agencies \\| MoES \\| \\_ \nMinistry Education", "metadata": {"headings": [{"headings_0": {"content": "LR Local Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGFAM", "page": 4, "level": 8}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 4, "level": 5}}, {"headings_1": {"content": "LR Local Revenue", "page": 4, "level": 3}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 4, "level": 5}}, {"headings_1": {"content": "LR Local Revenue", "page": 4, "level": 3}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 1}}, {"headings_1": {"content": "of", "page": 4, "level": 5}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of Finance, Planning and Economic Development", "page": 4, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 1}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoG! LSD", "metadata": {"headings": [{"headings_0": {"content": "MoG! LSD", "page": 4, "level": 5}}, {"headings_1": {"content": "| Ministry of Finance, Planning and Economic Development", "page": 4, "level": 1}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of Gender, Labour and Social Development", "page": 4, "level": 1}}, {"headings_1": {"content": "MoG! LSD", "page": 4, "level": 5}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \n\\_ \nMoLG Ministry of Local Government NAA \u0131 National Audit Act. \nNTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of Gender, Labour and Social Development", "page": 4, "level": 1}}, {"headings_1": {"content": "MoG! LSD", "page": 4, "level": 5}}, [{"headings_0": {"content": "| Ministry of Gender, Labour and Social Development", "page": 4, "level": 1}}, {"headings_1": {"content": "MoG! LSD", "page": 4, "level": 5}}]], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 8}}, {"headings_1": {"content": "| Ministry of Gender, Labour and Social Development", "page": 4, "level": 1}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 8}}, {"headings_1": {"content": "| Ministry of Gender, Labour and Social Development", "page": 4, "level": 1}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 4, "level": 8}}, {"headings_1": {"content": "OAG", "page": 4, "level": 8}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Program Budgeting |", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting |", "page": 4, "level": 5}}, {"headings_1": {"content": "PBS", "page": 4, "level": 8}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "System \n\\| Payroll Consults Africa \n\\| Payroll Deduction Management System \n\\| Procurement & Disposal Unit \nPublic Finance Management Act \nPublic Finance Management Regulations \nPublic Procurement & Disposal of Public Assets \n\\| Permanent \u2018Secretary / Secretary to Treasury \nTreasury Single Account \n\\| Treasury Sub Single Account \nUganda Banker\u2019 s Association \n\\| Uganda Consolidated Fund \nUganda Consumer and Lender's Association \n\\_\\_ Uganda Intergovernmental Fiscal Transfers \u2018Program for Results .", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting |", "page": 4, "level": 5}}, {"headings_1": {"content": "PBS", "page": 4, "level": 8}}, [{"headings_0": {"content": "Program Budgeting |", "page": 4, "level": 5}}, {"headings_1": {"content": "PBS", "page": 4, "level": 8}}]], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting |", "page": 4, "level": 5}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Support to Municipal infrastructure Development \\_ \nUganda Women Empowerment Project \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF OBONGI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting |", "page": 4, "level": 5}}, [{"headings_0": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting |", "page": 4, "level": 5}}], [{"headings_0": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting |", "page": 4, "level": 5}}], [{"headings_0": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting |", "page": 4, "level": 5}}]], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}], "page": 5, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Obongi 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 Obongi 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": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}]], "page": 5, "document_name": "Obongi 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 Obongi District Council 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 Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Obongi DLG had a budget of UGX.26,101,219,892 out of which UGX.23,423,103,343 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}]], "page": 5, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rn N Details", "metadata": {"headings": [{"headings_0": {"content": "rn N Details", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 6, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Warrants % age of warrants (B/A Recurrent (Wage) 9,417,829,943 \nN Recurrent(Non-wage 1,878,040,894 Development \nTotal \nOut of the total warrants of UGX.23,423,103,343, I reviewed expenditure on activities/outputs worth UGX.16,335,549,100 (70%) as summarised in the table below; \nDetails Actual Cumulative Cumulative expenditure Actual %age out of expenditure total warrants Wage expenditure (Payroll 8,359,122,223 8,359,122,223", "metadata": {"headings": [{"headings_0": {"content": "rn N Details", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "rn N Details", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "rn N Details", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 6, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audit/FS-audit)", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "rn N Details", "page": 6, "level": 1}}], "page": 6, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Theme area-PDM 29,278,000 8,388,400,223 \nexpenditure audited \nFocus area-Development 3,631,024,271 12,019,424,494 \nResponse to Displacement \nImpacts Project (DRDIP) \nFocus area-Education 325,735,262 12,345,159,756 \ngrant - Formerly SFG \nFocus area-Microscale 96,955,000 12,442,114,756 \nirrigation projects \nFocus area-UGIFT 539,968,370 12,982,083,126 (Infrastructure) \n7 Uganda Support To 2,503,893,358 15,485,976,484 66% Municipal Infrastructure \nspecial audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "rn N Details", "page": 6, "level": 1}}, [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "rn N Details", "page": 6, "level": 1}}], [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "rn N Details", "page": 6, "level": 1}}]], "page": 6, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No DD Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[No DD Recommendation", "page": 7, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 8}}], "page": 7, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Revenue Performance Performance of Local Revenue \nThe Accounting According to the approved budget, the entity was supposed to Officer should put in collect Local revenue to the tune of UGX.600,000,000, however; place \nrevenue by the end of the year only UGX.353,933,387. had been collected enforcement representing 59% performance as shown in the table below. \nmeasures.", "metadata": {"headings": [{"headings_0": {"content": "[No DD Recommendation", "page": 7, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, [{"headings_0": {"content": "[No DD Recommendation", "page": 7, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 8}}]], "page": 7, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Te Te Actual", "metadata": {"headings": [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], "page": 7, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "budget \nCollections \n121,600,000 8,150,000 -113,450,000 Non-Tax 478,400,000 395,783,387 132,616,613 Revenues \n\\|: 600,000,00 353,933,387 246,066,61 Revenue 0 3 \nUnder collection of Local revenue denied the entity resources for implementation of the planned activities as detailed in table below. \nee Amount Activities not Purpose and not /partially impact of the warranted implemented unimplemented \n1 Community 12,057,000 Community Ownership and mobilization engagement sustainability of and mindset meetings, projects change Monitoring of \nPublic Sector 17,507,000 Monitoring of Monitoring of transformation \nlower local projects in the governments District. \nService delivery and \noffice coordination \nPublic Sector 36,754,000 Fuel, oil and Office coordination transformation lubricants, and service Maintenance delivery \nof transport \nequipment \nPublic Sector 33,166,000 Monitoring and Improvement local id \nObservation \nRecommendation The Accounting Officer attributed local revenue shortfall to lack of \nserious enforcement. \nPerformance of GOU warrants \nThe entity had an approved budget of UGX.26,101,219,892 from The", "metadata": {"headings": [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}, [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}]], "page": 7, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the various programmes out of which UGX.23,423,103,343 was Officer should liaise warranted resulting in a\\_ shortfall of UGX.2,678,116,549 with MoFPED to representing 90% performance. ensure that activities affected The performance of warrants from each of the programmes from by budget cuts are which the entity was allocated funds is shown in table below \nrolled over to the next financial year. Programme Approved Warrants Variance %age The Accounting Budget (UGX) (UGX) perform Officer is further UGX \nindustrialization 97 6 \nance advised to provide details of activities Community 16,900,000 16,900,000 that were affected mobilization ad \nby unwarranted mind set change \nfunds. \nDevelopment 470,990,599 282,964,80 188,025,797 \nplan \n2 implementation \nsecuri 13 83 \ndevelopment 404 61 3 Integrated 4,156,777,8 6,407,727,9 - 154 transport 37 08 2,250,950,07 infrastructure \n1 and services \nNatural 678,499,296 596,988,16 81,511,128 resources, \n8 environment, \nclimate change, \nland and water \n\u20ac development \ntransformation \n5 Sustainable", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}]], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ei 33,441,114", "metadata": {"headings": [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- = \\|", "metadata": {"headings": [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "housing \nr t a development \n9,892 3,343 549 \nThis affected service delivery. \nThe Officer that this was caused \nObservation Recommendation \\| Programme Approved Warrants %", "metadata": {"headings": [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}, [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}]], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 9, "level": 8}}, {"headings_1": {"content": "Ei 33,441,114", "page": 8, "level": 2}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 9, "level": 8}}, {"headings_1": {"content": "budget", "page": 9, "level": 8}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro- 26,900,000 0 industrialization \nCommunity 16,900,000 0 mobilisation and \nmind set change \nDevelopment 65,825,750 \\| 12,050,000 18 plan", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 9, "level": 8}}, {"headings_1": {"content": "budget", "page": 9, "level": 8}}, [{"headings_0": {"content": "funding", "page": 9, "level": 8}}, {"headings_1": {"content": "budget", "page": 9, "level": 8}}]], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 9, "level": 2}}, {"headings_1": {"content": "funding", "page": 9, "level": 8}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014_", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 9, "level": 3}}, {"headings_1": {"content": "implementation", "page": 9, "level": 2}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "security Governance and 145,000,000 145,000,000 100 Human capital 2,061,350,809 913,883,784 a", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 9, "level": 3}}, {"headings_1": {"content": "implementation", "page": 9, "level": 2}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "\u2014_", "page": 9, "level": 3}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Natural 22,920,000 0 resources, \nenvironment, \nclimate change, \nland and water \nPrivate sector 35,850,500 9", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "\u2014_", "page": 9, "level": 3}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sustainable 53,775,750 26,900,000 50", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fr and", "metadata": {"headings": [{"headings_0": {"content": "Fr and", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "housing", "metadata": {"headings": [{"headings_0": {"content": "housing", "page": 9, "level": 2}}, {"headings_1": {"content": "Fr and", "page": 9, "level": 3}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Total 2,428,522,809 1,097,833,784 45 \nAs a result, service delivery was affected. \n1.4 Utilization of Warrants \n\u2014 Out of the total warrants of UGX.23,423,103,343 availed during The", "metadata": {"headings": [{"headings_0": {"content": "housing", "page": 9, "level": 2}}, {"headings_1": {"content": "Fr and", "page": 9, "level": 3}}, [{"headings_0": {"content": "housing", "page": 9, "level": 2}}, {"headings_1": {"content": "Fr and", "page": 9, "level": 3}}], [{"headings_0": {"content": "housing", "page": 9, "level": 2}}, {"headings_1": {"content": "Fr and", "page": 9, "level": 3}}], [{"headings_0": {"content": "housing", "page": 9, "level": 2}}, {"headings_1": {"content": "Fr and", "page": 9, "level": 3}}]], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the year, UGX.19,844,197,485 was utilized by the entity resulting Officer \nshould in un-utilized warrants of UGX.3,578,905,858 representing ensure that all utilization of 85% as shown in the table below; \nwarranted funds are utilised \nin Programme Warrants Utilization of Variance %age accordance with the (UGX) warrants (UGX) perfor approved budget. UGX \nmance \nAgro- 471,880,74 863,063,428 -391,182,682 183 \nindustrialization \n6 \nCommunity \n- \n- \nmobilisation ad \n= \n- \nmind \nset \nchange \nDevelopment 282,964,80 264,823,886 18,140,916 94 \nNo Observation Recommendation \nSustainable 33,441,114 - urbanization \nand housing \nTourism 38,968,145 2,900,000 36,068,145 development \nGrand Total 23,423,103, 19,844,197,485 3,578,905,858 343 \nThe funds that were not warranted were intended for capital projects like construction of Gopele Seed school under UGFIT, construction of Ndirindiri market under USMID which had not \nperformed fully and unspent salary balances. \nThe Accounting Officer explained that he had noted the observation for improvement. \n1.5 Lack of appropriate performance indicators and targets in \nthe work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 3 outputs with a total of 116 activities. \nI noted that all the activities had appropriate performance indicators and targets. \n1.6 Implementation of outputs \nI assessed the implementation of three (3) outputs with one The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}]], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], "page": 10, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "hundred and sixteen (116) activities worth UGX. 3,304,645,120 Officer \nshould \nand noted that One (1) output with two (2) activities and ensure all planned expenditure worth UGX.3,191,217,445 were partially outputs are implemented as indicated in the table below and details in implemented for \nNo Observation Recommendation Partial implementation of planned activities implies that the \nexpected services to the beneficiary communities were not \nattained. For example, the district partially implemented the \nfollowing planned activities. \nDesign and construction Aliba-Ewafa water supply and Sanitation and Design and construction of Single Span Bridge on Kochi Stream. \nThe Accounting Officer noted the observation for improvement. \n1.7 \nDelivery of Services from Implemented Activities \nT undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under Other service delivery areas \nI sampled three (2) out of three (2) activities with a total expenditure of UGX.90,534,275. Below is a summary of my findings details of which are provided in Appendix 1b \nNo. Programme Activity Source Total Summary of Audit details of funds expendi findings conclusion ture (Time, Quality, \n(UGX) Quantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}]], "page": 10, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 11, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1; Integrated Mechanized URF 0 No work had Work had not Transport maintenance \nbeen done due been done Infrastructure er of 8Km of \nto budget cuts \ndue to budget And Services cuts Routine URF 90,534,2 117Km Road works Manual 75 maintained for two maintenance \ninstead of the quarters not planned 113Km\\_ done. Partially done \nThe Accounting Officer should stick to the plan in implementation of activities. \nTable showing the extent of service delivery in focus areas \nNo. Programme Activity Focus Total Summary of Audit details area expendi findings conclusion ture (Time, Quality, \n(UGX) Quantity, Cost \nand \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}]], "page": 11, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Natural Resources, Rehabilitatio DWSG 266,370, Drilling of complete Environment, n and 800 borehole fully Climate Change, drilling of", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 12, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "done. \\| \nLand And Water boreholes \nRehabilitation of 6 boreholes done \nAgro- \n2 Irrigation Micro 96,955,0 The irrigation complete industrialization demonstrati scale 00 equipment were \non farms irrigation \nfully installed in established \nthe two farms. \nHuman Capital Constructio UGIFT 508,224, The contractor Delayed Development n of seed \nschool lot 5 \n120 had accessed service the site in delivery Gopere February 2023, seed S.S in \nbut by the time Gimara Sub \nof audt in county. November 2023, work done was estimated at 15", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}]], "page": 12, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Human Capital Constructio SFG 266,370, All projects fully Complete Development n of pit 800 done \nlatrines and \nRehabilitatio \nn of class \nroom block \nin Lomunga", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 12, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29% 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. \nNo Observation Recommendation \\| 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.8,750,645,610, and The", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}]], "page": 12, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], "page": 13, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "obtained supplementary funding of UGX.667,184,394 resulting into a should keep in revised wage budget of UGX.9,417,829,610 which was all warranted touch with the MoPS so that staff Out of the total warrants, UGX.8,359,122,223 was utilized by the DLG are \nrecruited resulting in un-utilized warrants of UGX.1,058,707,387 representing immediately the utilization of 89% as summarized in the table below; \nban is lifted. \nApproved Supplem Revised Warrant Payments Unspent = Budget entary Budget s UGX. UGX. Bn en UGX. UGX. Bn UGX. Bn UGX. Bn Ar \n0.67 9.42 1.06", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}]], "page": 13, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Depart Approve Supple \\| Revised Warran Paymen Unspent ment d \nmentar Budget ts UGX. ts UGX. Balance Name Budget y UGX. UGX. \nUGX. UGX. \nAdminist 837,605, 54,368, 891,973, 891,973, 724,515, 167,457, ration 167 060 227 220 268 952 Finance 142,564, 142,564, 142,564, 76,919,9 65,644,6 524 524 524 14 10 Statutory 207,508, - 207,508, 207,508, 181,753, 25,754,7 Bodies 313 313 313 604 09 Producti 660,909, 70,800, 731,709, 731,709, 569,826, 161,882, on 559 000 559 559 593 966 Health 2,968,40 423,234 3,391,64 3,391,64 3,386,02 5,613,98 9,811 \u201a033 3,844 3,844 9,858 6 Educatio 3,214,15 78,782, 3,292,93 3,292,93 3,014,69 278,241, n 3,984 641 6,625 6,625 4,887 738 Roads 196,047, 15,000, 211,047, 211,047, 111,304, 99,742,9 000 000 000 000 087 13 Water 31,817,0 - 31,817,0 31,817,0 31,785,8 31,171 00 00 00 29 Natural 207,800, 25,000, 232,800, 232,800, 105,468, 127,331, Resource 000 000 000 000 784 216 s \nCommun 115,823, - 115,823, 115,823, 56,570,1 59,252,8 ity Based 076 076 076 83 93 Services \nPlanning 70,314,7 - 70,314,7 70,314,7 46,727,2 23,587,5 82 82 82 03 79 Internal 27,524,0 - 27,524,0 27,524,0 26,916,1 607,815 Audit 00 00 00 85 Trade 70,168,0 - 70,168,0 70,168,0 26,609,8 43,558,1 and 00 00 00 28 72 Indust \nTotal \npayroll by end of June, 2023 was captured as a new record and was employees \nwho considered in my determination of the District\u2019s wage bill. \nwere accounted for go to MoPS for The summary of the validation exercise is shown in the table below; \nvalidation \nDetails \nNumber of Amount (UGX) Individuals (Annual base pay as per headcount Number of staff as per the payroll 79 749 \n8,382,917,388 Validated as follows \n\\| \nTotal number of staff verified \\| 679 \n7,406,551,696 complete/fully verified) (A \nPartially verified(individuals whose 56 873,412,400 information availed at the physical \nverification did not fulfil all the", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}]], "page": 13, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "requirements) (B)", "metadata": {"headings": [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], "page": 14, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not verified (appeared for validation \n0 but not verified) (C) \nThe total number of staff who did not 14 \n102,953,292 appear for headcount (no-shows) (D) \nSubtotal (A+B+C+D) 8,382,917,388 New records (E \n5,240,024 Total number of employees 736 8,285,204,120 validated (A+B+E \nThe following observations were made; \na) Out of 749 staff on the payroll, (91%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 56 (7%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 14(2%) employees on the payroll did not appear for the validation and were categorized as follows; \ni. 4 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", "metadata": {"headings": [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}, [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}]], "page": 14, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to the Responsible Officer and the Responsible Permanent Secretary records are duly any change in personal information. \nupdated and brought to the A total of 32 employees on the payroll had inconsistencies in their NINs attention of the and dates of birth, captured in the payroll and data captured by NIRA Ministry of Public on the National \nService within a Inconsistent information undermines the integrity of the District\u2019s specified timeline records and may complicate the employee service history and for appropriate retirement procedures. Where the errors in dates of birth increase the action. \nlength of service, it may lead to the irregular extension of employee \nservice. \nManagement explained that inconsistence in D.O.B was caused majorly by employees during their first submission of employment records and data captured on the National Identity Cards.", "metadata": {"headings": [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}, [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}]], "page": 15, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 15, "level": 4}}, {"headings_1": {"content": "requirements) (B)", "page": 14, "level": 1}}], "page": 15, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.4 Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of The", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 15, "level": 4}}, {"headings_1": {"content": "requirements) (B)", "page": 14, "level": 1}}], "page": 15, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "=|", "page": 15, "level": 4}}], "page": 15, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the payroll including planning, budgeting and payments for the period Officer \nshould of four years (2019/2020-2022/2023). \nensure that the salary arrears I noted that; \nposition is verified a) 516 employee records were captured on wrong scale/notches by Internal Auditor leading to an over computation of UGX.304,920,508 and under General and a computation of UGX.314,179,762. \ncertificate of arrears is obtained before b) A total of 6 employees were not paid salary amounting to payment of the UGX.19,649,230 in the period under review leading to arrears. \narrears is made by the MoFPED. \nc) Over-remittance of UGX.856,107,968 and under-remittance of \nUGX. 282,265,496 of statutory deductions were made by the entity Accounting Officer during the period. \nshould further ensure timely d) Over-remittance of UGX.92,097,165 and under-remittance of UGX. reconciliation of the 6,924,461 of non-statutory deductions were made by the entity amounts \nbefore during the period. \neffecting payments. In addition, the The Accounting Officer attributed the delayed deletions understaffing amounts \nover in the Human Resources Unit, Obongi was not IFMIS site till 1st July remitted should be 2022 it was launched and started working in November, 2022. And that followed up with a IPPS was installed in May, 2023 and the network challenges have made \nview of recovery. \nit non-operational. \nIPPS was installed in May, 2023 and the network challenges have made Officer \nshould it non-operational. \ninitiate a process of transfer of salary payment to their new duty stations. \n2.6 Review of the Entity Staff Establishment \nDuring the audit, I undertook procedures to review the completeness The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "=|", "page": 15, "level": 4}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "=|", "page": 15, "level": 4}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "=|", "page": 15, "level": 4}}]], "page": 15, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], "page": 16, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and relevancy of the entity establishment and noted that; \nOfficer should liaise i. \nOut of 285 approved positions, a total of 172 positions were filled with the responsible leaving a gap of 113 vacant positions. \nstakeholders to \nensure \nthat ii. The entity did not have an approved and costed staff sufficient wage is establishment for primary, secondary and tertiary institutions allocated to the while the staff structure for health facilities issued by Ministry of District so as to Health was not incorporated into the district approved structure. recruit the required number of staff. \niii. \nRelatedly, 114 staff on the payroll were not on the staff list. \nThe Accounting Officer attributed understaffing to wage shortage in some payroll categories and failure to attract suitable candidates in other critical positions. \nOther Matter \nIn addition to the matters raised above, I 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 AREAS) 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": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}]], "page": 16, "document_name": "Obongi 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": "Accounting", "page": 16, "level": 8}}], "page": 16, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water \nSN Category \\| Activity \nPlanned \\| Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}]], "page": 16, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rural Water and \\| Construction of boreholes \\| 6 \\| 6 Sanitation Sub-Grant Rehabilitation of boreholes 6 6 (traditional component) Construction of VIP latrine 0 0 \n2 Piped Water Sub-Grant Construction of piped water 2 \\| 2 (UgIFT component) \nscheme at Okukua and Okuni \nWest \n\\| \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": "quantity quantity", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "quantity quantity", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Obongi 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": "quantity quantity", "page": 17, "level": 1}}], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1. Positive observations \nThe District utilized all the funds for the grant; \no \nAll UGIFT projects were allocated water sources; \ne \ne There were no variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub-grant (PWSG) (UgIFT", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 17, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 17, "level": 1}}]], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component);", "metadata": {"headings": [{"headings_0": {"content": "component);", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the projects in the Water Development Grant work plan were in the approved e \nfive-year development plan; \no All projects in the approved work plan were in the indicative list of capital", "metadata": {"headings": [{"headings_0": {"content": "component);", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "investments;", "metadata": {"headings": [{"headings_0": {"content": "investments;", "page": 17, "level": 1}}, {"headings_1": {"content": "component);", "page": 17, "level": 1}}], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The entity undertook desk and field appraisals for all the drilling projects; \n\u00b0o \nPPDA Guidelines were complied with while procuring service providers for the eo \nWater projects; \nAll the 12 projects that were planned to be implemented in the financial year oc \n2022/2023 were fully implement; \no All 6 water facilities were constructed on land where there was proof of ownership in form of signed consent letters by land owners donating the land to the community permanently; \nAll 6 newly constructed boreholes, and 279 existing boreholes had yields that o \nwere of the required standard; \no All the 6 boreholes (100%) pipes bought for borehole works were stainless steel/u-PVC; and \nAll sampled projects had functional water user committees. \ne \nFebruary 2023 and contract for casting, drilling and installation of 6 boreholes was signed on 8\" May 2023). \nDelayed procurement causes delayed implementation of projects hence hampering service delivery. \nThe Accounting Officer explained that the delays were because the District delayed to receive funds to enable it run the water project adverts", "metadata": {"headings": [{"headings_0": {"content": "investments;", "page": 17, "level": 1}}, {"headings_1": {"content": "component);", "page": 17, "level": 1}}, [{"headings_0": {"content": "investments;", "page": 17, "level": 1}}, {"headings_1": {"content": "component);", "page": 17, "level": 1}}], [{"headings_0": {"content": "investments;", "page": 17, "level": 1}}, {"headings_1": {"content": "component);", "page": 17, "level": 1}}]], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}], "page": 18, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that funds are planned in advance so that adverts are run in time to avoid delays in project implementation. \n3.1.2.2. Regularity of implementation process \na) Approval of project designs \nPara 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that all piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \nI reviewed project files and noted that none of the projects had their designs approved by the Ministry of Water and Environment. \nAs a result, UGX.80,596,935 for piped water supply system was spent on projects with unapproved designs. \nUnapproved designs cause cost inefficiencies due to need for constant adjustments during implementation. Quality may also be compromised which negatively affects service delivery. \nThe Accounting Officer explained that the two boreholes constructed under the piped water supply system with a view of getting motorised in the future (Okukua and Okuni west boreholes) did not require approved designs from the Ministry of Water and Environment and that they will require the approved designs at motorising stage.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}]], "page": 18, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that plans approved by the Ministry of Water and Environment are obtained before the projects start. \n3.12.3, Fixed Assets management Maintenance of the asset \nThe Accounting Officer explained that the boreholes had been recorded in the IFMS system at the point of payment. \nRecommendation \nThe Accounting Officer should ensure that the boreholes are entered in the District asset register in accordance with the Accounting manual. \n3.1.2.4, Monitoring \na) Preparation and submission of quarterly reports \nSec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \n3.1.2.5, Submission of quarterly reports \nI noted that the entity submitted performance reports for all 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails Deadline for Actual date of Comment submission \nsubmission \n10% October, 2022 \n10 November, 2022 \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer explained that delays were majorly caused by delays in obtaining PBS extracts due to network challenges. He also attributed delays in reports preparation and submissions to delays in project execution.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 18, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 19, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the relevant authorities to eliminate delays in the PBS system so that delays in submission of reports are eliminated. \n3.1.2.6. Minimum standards", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 19, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 20, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should maintain the water quality testing kits and ensure more are obtained. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nThe entity budgeted to receive UGX.2,347,747,775 and received all the funds. See table below; \nBudgeted amount (UGX \nFunds released (UGX \nVariance (UGX 2,347,747,775 2,347,747,775 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 observation \nI noted that all the project expenditure vouchers were fully accounted for. \n3.2.2. Areas of Improvement \n3.2.2.1. UGIFT Projects implemented on untitled land \nThe PS/ST in a letter dated 04\" November, 2020 notified Accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district council did not have land titles for UGIFT projects worth UGX.2,998,522,308 implemented as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}]], "page": 20, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Land Location Land size Contract Payments \nConstruction of seed Gimara Sub \nAmount \n2,998,522,308 508,224,120 \n3.2.2.2. Monitoring and evaluation of UGIFT Project \nInstruction 4.31.1 of the Treasury Instructions, 2018 states that Projects shall be monitored to assess progress relative to the implementation plan. Furthermore, Regulation 7(b) of the Local Government Finance and Accounting Regulations, 2007 requires the executive committee of a council monitor the implementation of the council\u2019s programs and projects. \nI noted the entity did not prepare monitoring reports as evidence of monitoring the implementation of UGIFT activities. \nFailure to have monitoring reports/inaccurate monitoring reports negatively affects implementation of the projects according to the bills of Quantities and therefore can lead to misappropriation of funds by the contractor. \nRecommendation \nThe Accounting Officer explained that the District has integrated monitoring together with site meetings where issues identified are discussed and recommendation made thereof \nThe Accounting Officer should ensure that monitoring of UGIFT Project is undertaken and reports prepared on time. \n3.2.3. Implementation of UGiFT Activities \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 1 UGIFT project that received funding of UGX.2,998,522,308 was partially implemented. I undertook procedures 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. \nActivity details Pictorial evidence Summary of Audit findings (Time, conclusion Quality, Quantity, \nCost \nand \nFunctionali \ncontract had been signed in February 2023. \ne The contractor had accessed the site in February 2023, but by the time of audit in November 2023, work done was estimated at 15%. Excavation for the foundation of teacher\u2019s quarters was not yet done. Foundation slab for the Admin block, multi -purpose hall, four classroom blocks had been", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 20, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete.", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 22, "level": 2}}, {"headings_1": {"content": "Project", "page": 20, "level": 2}}], "page": 22, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a9 Walling for one of the classroom blocks \nhard started. \nThere was no project sign post Construction of seed \nschool lot 5 Gopere seed \nS.S in Gimara Sub county. \nWalling of one of the four \nclassroom blocks. \n3.3 Education Development Grant \nThe entity budgeted to receive UGX.333,455,471 and UGX.333,455,471 was received as detailed below; \nBudgeted amount (UGX \nFunds released (UGX \nVariance (UGX", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 22, "level": 2}}, {"headings_1": {"content": "Project", "page": 20, "level": 2}}, [{"headings_0": {"content": "complete.", "page": 22, "level": 2}}, {"headings_1": {"content": "Project", "page": 20, "level": 2}}], [{"headings_0": {"content": "complete.", "page": 22, "level": 2}}, {"headings_1": {"content": "Project", "page": 20, "level": 2}}], [{"headings_0": {"content": "complete.", "page": 22, "level": 2}}, {"headings_1": {"content": "Project", "page": 20, "level": 2}}]], "page": 22, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "333,455,471", "metadata": {"headings": [{"headings_0": {"content": "333,455,471", "page": 23, "level": 2}}, {"headings_1": {"content": "complete.", "page": 22, "level": 2}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "333,455,471", "metadata": {"headings": [{"headings_0": {"content": "333,455,471", "page": 23, "level": 8}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 2}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of UGX.333,455,471 released, UGX.325,735,262 had been spent by the time of audit, resulting in an under absorption of UGX.7,720,209 as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "333,455,471", "page": 23, "level": 8}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 2}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funds released Expenditure (UGX) Unspent (UGX) %age of funds (UGX) \nabsorbed \n333,455,471 325,735,262 7,720,209 \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 \nAll projects/programs were screened for likely environmental and social impacts o \no Obongi District incorporated education development grants project activities totalling UGX.333,455,474 into the district plans and budgetary framework \no The entity did not implement any ineligible expenditure \nThere was no diversion of funds to unplanned activities \no \nProject Management Committees and Procurement Committees of the 4 sampled o \nprojects/programs sought guidance from the district specialists Procurement files for four sampled projects were properly maintained eo \no All Projects had contract managers appointed from user groups or sector", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}, [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}]], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "specialists.", "metadata": {"headings": [{"headings_0": {"content": "specialists.", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o User committees sufficiently supervised the 4 sampled projects worth", "metadata": {"headings": [{"headings_0": {"content": "specialists.", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.266,370,800", "metadata": {"headings": [{"headings_0": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 23, "level": 1}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "monthly financial reports for four sampled projects were submitted in time. \u00a9 \nAll payment certificates were reviewed and certified by the Internal Auditor. o \n3.3.2. Areas of Improvement \n3.3.2.1,Review of Budgeting and allocation \na) Selection of schools/ projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation \nRecommendation \nThe Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 23, "level": 1}}, [{"headings_0": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 23, "level": 1}}], [{"headings_0": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 23, "level": 1}}], [{"headings_0": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 24, "level": 1}}, {"headings_1": {"content": "UGX.266,370,800", "page": 23, "level": 8}}], "page": 24, "document_name": "Obongi 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. \nA review of the budget allocations of Education Development grant revealed that (i) all (100%) was allocated for capital development works (therefore investment service costs not considered) as shown in the table below; \nCategory Budget Amount Standard %age Remarks %age budget budget \nallocation as allocation \nper guidelines (C)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 24, "level": 1}}, {"headings_1": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, [{"headings_0": {"content": "b)", "page": 24, "level": 1}}, {"headings_1": {"content": "UGX.266,370,800", "page": 23, "level": 8}}], [{"headings_0": {"content": "b)", "page": 24, "level": 1}}, {"headings_1": {"content": "UGX.266,370,800", "page": 23, "level": 8}}]], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "C=(A/B)", "metadata": {"headings": [{"headings_0": {"content": "C=(A/B)", "page": 24, "level": 8}}, {"headings_1": {"content": "b)", "page": 24, "level": 1}}], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 333,455,471 At least 95% 100 Allocation expenditure(A) inconsistent with", "metadata": {"headings": [{"headings_0": {"content": "C=(A/B)", "page": 24, "level": 8}}, {"headings_1": {"content": "b)", "page": 24, "level": 1}}], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 24, "level": 8}}, {"headings_1": {"content": "C=(A/B)", "page": 24, "level": 8}}], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Investment \n0 More than zero 0 \nAllocation \nservice \nbut up to 5% \ninconsistent with", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 24, "level": 8}}, {"headings_1": {"content": "C=(A/B)", "page": 24, "level": 8}}], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "costs(B)", "metadata": {"headings": [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uidelines Total 333,455,471 100 \nNon-allocation of funds to Investment service costs such as developing bills of quantities, environment impact assessment, engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer explained that this 5% is the investment service cost for monitoring and supervision. \nRecommendation \nThe Accounting Officer should ensure that investment \ncosts are \nFunds released Exper \u201c= er ( UGX) %age of \u201c", "metadata": {"headings": [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}, [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}]], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 1}}, {"headings_1": {"content": "costs(B)", "page": 24, "level": 8}}], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed \\| 333,455,471 \\| 325,735,262 7,720,209 98% \n3.3.2.2. Inspection for service delive \nunder the Education Development Grant \nI sampled four (04) activities with a total expenditure of UGX.266,370,800 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 noted the following; (See table below) \nNo. Activity details \nTotal expenditure (UGX) \u2018 \nSummary of findings (Time, Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 1}}, {"headings_1": {"content": "costs(B)", "page": 24, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 25, "level": 1}}, {"headings_1": {"content": "costs(B)", "page": 24, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 1}}, {"headings_1": {"content": "costs(B)", "page": 24, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 1}}, {"headings_1": {"content": "costs(B)", "page": 24, "level": 8}}]], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 1}}], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1; Rehabilitation of 1 block \nInspections were carried of 4 classrooms at \nout on 06/11/2023 and Lomunga P/S in Gimara \nthe following were noted. S/C. \ne The contractor was not on site. \nContractor: Afri Timber \ne The gutters had not yet dealers (U) Ltd \nbeen fixed. The school could therefore not Contract price: \nharvest rain water. 169,600,200 \ne The floor of the renovated structure was cracked. \n2; Construction of 5 stances \nvip latrines with NE STREET, washroom for girls Dello \u2014 \nInspections were carried out 06/11/2023. \non \ne The construction was \\| \np/s. \ndone and the latrines TOD WOU ORG Tr \nwere already in use Re \u2014 \nContractor: Hotel \ne No major defects were Babahaki SMC. \nseen on the latrines. \nContract price: 34,258,500", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 1}}]], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BEE", "metadata": {"headings": [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the issues identified had been communicated to the contractors for action. \nRecommendation \n3.4.1. Positive observations \no All funds meant for onward disbursement to subprojects were transferred as received \no The entity didn\u2019t implement unapproved sub projects \nAll sub projects were monitored by respective project managers \noe \n3.4.2. Areas of improvement \n3.4.2.1.Funding and absorption \nSection 5.2 of the DRDIP Operation Manual, 2019 provides that the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project resources to the participating districts for planning and subsequent funding. Section 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI reviewed the budget performance of Obongi District and noted the following; \nObongi District received UGX.3,361,024,271, out of UGX.4,129,327,000 budgeted (88%) for the financial year 2022/23. All the UGX.3,361,024,271 received was spent by the District as indicated in the table below; \nSN Purpose Budgeted Released Variance\u2019 in\\| Expenditure Unabs amount UGX amount by releases \norbed OPM UGX \n1 Social and 3,242,998,000 3,030,000,00 212,998,000 3,030,000,000 0 Economic \n0 \nServices \nInfrastructure \nSustainable 0 0 0 0 0 Environmental \nManagement \nLivelihoods 92,500,000 92,500,000 0 92,500,000 0 Program \n793,829,000 508,524,271 285,304,729 508,524,271 0 Operations \n\\|\\_\\_\\| Total 4,129,327,000 \\|3,631,024,271 498,302,729 3,631,024,271 0 \n3.4.2.2.Non-functional subprojects (Idle Sub projects) \nSection 3.2(a) of the DRDIP Operation Manual, 2019 provides that only those \nSubproject Sub Funding Audit Comment component Received \nConstruction of Staff SESI \nhouse, OPD and Maternity \nward at Iboa HCII \n1,353,400,000 Project completed in May 2023, however, it is idle. No equipment for maternity ward. And project not commissioned", "metadata": {"headings": [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}, [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}]], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total | |", "metadata": {"headings": [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], "page": 27, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This left the infrastructure idle for more than five months since the completion and denied the communities service delivery. Further, the facility still uses tents which were donated by UNHCR as OPD and Maternity wards. These gaps undermine the program objective of providing support to the poor and vulnerable people in the refugee hosting areas. The Accounting Officer explained that communication was made to OPM in letter dated 20\u00b0 March 2023 requesting for equipment for various Health Facility Recommendation The Accounting Officer should liaise with OPM and plan for equipment for Iboa Health Centre II and expedite the commissioning of the newly constructed structures so as to improve service delivery. 3.4.2.3. Implementation of project activities I reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; a) Infrastructure subprojects Section 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. I noted that UGX.23,055,129,831 was released by OPM and subsequently disbursed by the district to 29 subprojects for implementation. I reviewed progress reports and interviewed the DRDIP desk officer and noted the following; o 24 subprojects that received UGX.18,873,729,831 were still ongoing (partially implemented) as at the close of the financial year. b) Livelihoods Program UGX.4,536,400,000 was released by OPM and subsequently disbursed to 124 subproject groups for small businesses. A review of the progress reports and interviews with the DRDIP desk officer revealed the following; o 69 subproject groups that received UGX.2,688,000,000 were ongoing as at the close of the financial year. o 55 subproject groups that received UGX.1,848,400,000 were fully implemented as at the close of the financial year. See appendix 3 The program objective of providing services to the community was not achieved within the financial year for the partially implemented livelihood subprojects. The Accounting Officer explained that Livelihood subprojects are running subprojects whose activities do not end in a FY for instances VRF, SIF, Crop farming which are season based The Accounting should expedite the completion of remaining sub projects. c) Sustainable environmental management UGX.9,532,216,435 was released by OPM and subsequently disbursed to 155 subproject groups for sustainable environment management subprojects. A review of the progress reports and interviews with the DRDIP desk officer", "metadata": {"headings": [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}, [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}]], "page": 27, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irregularities;", "metadata": {"headings": [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe 34 subprojects worth UGX.2,312,041,551 that had stalled remained un implemented by the time of the audit. \nUGX.534,842,230 that had been transferred to the implementing partners for 10 o \nsub projects had not been reimbursed. The subprojects had not been implemented. See Appendix 4 \nThe program objective of providing services to the community was not achieved. \nThe Accounting Officer explained that the Implementing partners were contracted by OPM and therefore the CPMC and CPC did not have input and that they had communicated to OPM about the concern. \nRecommendation \nThe Accounting Officer should liaise with OPM to ensure that the implementing partners execute the contracted works or refund the funds advanced to them. \n3.4.2.5.Inspection for service delivery projects implemented in FY 2021/22 and 2022/23 \nI sampled three (3) Sub projects/Sub groups worth UGX.3,633, 400,000 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. \nThe following was observed; \nSs Sub project/Sub Details of Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}, [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}]], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation(s", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s", "page": 29, "level": 1}}, {"headings_1": {"content": "irregularities;", "page": 29, "level": 2}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N groups findings )", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s", "page": 29, "level": 1}}, {"headings_1": {"content": "irregularities;", "page": 29, "level": 2}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation(s", "page": 29, "level": 1}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation(s", "page": 29, "level": 1}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and \nFunctionality \n\\| PoP \n1 Subproject 1- The works had Nun li \nThe Accounting Officer Construction of been REN should expedite the Staff house, OPD completed by \\| 71 Ves \nprocess \nof and Maternity ward July 2023, \n\\| \nLos commissioning the a \nat Iboa HCII however, the ER \nte) \nfacility such that it can 4 \nContractor: Lubra site and facility i \n\\| \nbe put to use.", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}, [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}], [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}], [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}], [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}]], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9\u00a2", "metadata": {"headings": [{"headings_0": {"content": "9\u00a2", "page": 30, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 29, "level": 1}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ayusayew yes ay} pey papuey 0} \u201cSOIIDeJ pjno yOu au} Sy4J0M", "metadata": {"headings": [{"headings_0": {"content": "Ayusayew yes ay} pey papuey 0} \u201cSOIIDeJ pjno yOu au} Sy4J0M", "page": 30, "level": 3}}, {"headings_1": {"content": "9\u00a2", "page": 30, "level": 2}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J0peuquo9 Shay alojalau\\} Jo pey s33 \u2019I9ABMOUY jou paulejulew padoijsap \u201cysnq sainyonys papuno.uns punodwoy Jou \"3uop sb1ey>-uI Aue) 34\\} sem Buiuolpun, AlaA Bulule;dxe \u201cJEQWa08q", "metadata": {"headings": [{"headings_0": {"content": "Ayusayew yes ay} pey papuey 0} \u201cSOIIDeJ pjno yOu au} Sy4J0M", "page": 30, "level": 3}}, {"headings_1": {"content": "9\u00a2", "page": 30, "level": 2}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jeyuswuolaAus jou \"Duop SsIoMOJ pey \u2018pajuejd say} usoq pue 318M Aq Mau aJaM Aq umoJ6", "metadata": {"headings": [{"headings_0": {"content": "jeyuswuolaAus jou \"Duop SsIoMOJ pey \u2018pajuejd say} usoq pue 318M Aq Mau aJaM Aq umoJ6", "page": 30, "level": 6}}, {"headings_1": {"content": "Ayusayew yes ay} pey papuey 0} \u201cSOIIDeJ pjno yOu au} Sy4J0M", "page": 30, "level": 3}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aI] pue sse\u01315 yeA pamalalstul Jo pue poulej\\|dwos dejos you aut sub] \"wip Bununossy yeu) BuiuoissiuWos ans psjess w8T", "metadata": {"headings": [{"headings_0": {"content": "jeyuswuolaAus jou \"Duop SsIoMOJ pey \u2018pajuejd say} usoq pue 318M Aq Mau aJaM Aq umoJ6", "page": 30, "level": 6}}, {"headings_1": {"content": "Ayusayew yes ay} pey papuey 0} \u201cSOIIDeJ pjno yOu au} Sy4J0M", "page": 30, "level": 3}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sJoyenb asnedeq 9A 9U} ssasse Ay\u0131jenb \u201cOpIisul Ppadse BWOS pue Auado\u0131d", "metadata": {"headings": [{"headings_0": {"content": "sJoyenb asnedeq 9A 9U} ssasse Ay\u0131jenb \u201cOpIisul Ppadse BWOS pue Auado\u0131d", "page": 30, "level": 3}}, {"headings_1": {"content": "jeyuswuolaAus jou \"Duop SsIoMOJ pey \u2018pajuejd say} usoq pue 318M Aq Mau aJaM Aq umoJ6", "page": 30, "level": 6}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "metadata": {"headings": [{"headings_0": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}, {"headings_1": {"content": "sJoyenb asnedeq 9A 9U} ssasse Ay\u0131jenb \u201cOpIisul Ppadse BWOS pue Auado\u0131d", "page": 30, "level": 3}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018GdO pue Jou JBAO BSOU\\} \nSul Any uaaq pey Adu\\} ay\\} Sul 43A0", "metadata": {"headings": [{"headings_0": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}, {"headings_1": {"content": "sJoyenb asnedeq 9A 9U} ssasse Ay\u0131jenb \u201cOpIisul Ppadse BWOS pue Auado\u0131d", "page": 30, "level": 3}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "metadata": {"headings": [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I \nI \n2 e Sub project 2 - There was no \nThe Accounting Officer Construction of project sign \nshould liaise with the Doctor\u2019s House post despite \ncontractor and at Itula H/C III being costed in \nexpedite works since Contractor: MAC the BOQ \neven the December Business World \ncontract extension was Limited The fast approaching. construction \nContract works were \namount: estimated at \nUGX.265,000,000 40%, despite \nthe contract Front view of the doctor\u2019s \nhaving expired house at Itula HCIII \nin August 2023. \nPlastering, roofing works, electrical \nworks, solar installation, environment aspects etc had not yet been done. \nThe audit team arrived on site at \n4pm, however, there were only two workers on sight. Site foreman was not on site and no construction work \nwas taking place. \nThe latrine construction \nhad not yet started. \nThe Accounting Officer explained that the contractor had been a \nagriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nMy review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.98,275,000 out of UGX.98,275,000 budgeted (100%). Out of the funds received UGX.26,000,000 (26%) was spent on capital developments while UGX.70,955,000 (74%) on complementary activities. Out of the UGX.98,275,000 received, the entity spent UGX.91,650,000 (99%) as indicated in the table below; \nItem Revised Warrants/ Total Variance % budget Release expenditure (as absorption per payment \nA \nQuarter one 24,568,750 Quarter two 24,568,750", "metadata": {"headings": [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}, [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}]], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "file)", "metadata": {"headings": [{"headings_0": {"content": "file)", "page": 32, "level": 1}}, {"headings_1": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "D= (B-C) (D/B)\\*100 0 0 0 0 0 0 Quarter 24,568,750 98,275,000 7,945,000 90,330,000 8 three \nQuarter 24,568,750 0 89,010,000 1,320,000 91 Four \nTotal 98,275,000 98,275,000 \\| 96,955,000 91,650,000 99 \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": "file)", "page": 32, "level": 1}}, {"headings_1": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, [{"headings_0": {"content": "file)", "page": 32, "level": 1}}, {"headings_1": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}]], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 32, "level": 2}}, {"headings_1": {"content": "file)", "page": 32, "level": 1}}], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.5.1 Positive observations \no There were no variances between the budgeted amount and the required program percentage allocation for capital development and complementary", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 32, "level": 2}}, {"headings_1": {"content": "file)", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 32, "level": 2}}, {"headings_1": {"content": "file)", "page": 32, "level": 1}}]], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "category", "metadata": {"headings": [{"headings_0": {"content": "category", "page": 32, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 32, "level": 2}}], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The entity did not spend funds on ineligible activities \noe Expenditure categories for the complimentary services were allocated to the rightful codes \noe All 2 planned irrigation equipment were delivered to the selected district locations. \nmobilization, awareness, farm visits, demonstrations and farm field schools. Details in table below; \nSN Description \nBudgeted Amount \n1 Awareness of political leaders", "metadata": {"headings": [{"headings_0": {"content": "category", "page": 32, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 32, "level": 2}}, [{"headings_0": {"content": "category", "page": 32, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 32, "level": 2}}], [{"headings_0": {"content": "category", "page": 32, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 32, "level": 2}}], [{"headings_0": {"content": "category", "page": 32, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 32, "level": 2}}]], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14,740,000", "metadata": {"headings": [{"headings_0": {"content": "14,740,000", "page": 33, "level": 8}}, {"headings_1": {"content": "category", "page": 32, "level": 8}}], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Procurement monitoring and supervision of irrigation", "metadata": {"headings": [{"headings_0": {"content": "14,740,000", "page": 33, "level": 8}}, {"headings_1": {"content": "category", "page": 32, "level": 8}}], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "26,000,000", "metadata": {"headings": [{"headings_0": {"content": "26,000,000", "page": 33, "level": 8}}, {"headings_1": {"content": "14,740,000", "page": 33, "level": 8}}], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment installation \n3 Awareness of farmers \n39,303,000 Conducting farm visits", "metadata": {"headings": [{"headings_0": {"content": "26,000,000", "page": 33, "level": 8}}, {"headings_1": {"content": "14,740,000", "page": 33, "level": 8}}, [{"headings_0": {"content": "26,000,000", "page": 33, "level": 8}}, {"headings_1": {"content": "14,740,000", "page": 33, "level": 8}}]], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,232,000", "metadata": {"headings": [{"headings_0": {"content": "18,232,000", "page": 33, "level": 2}}, {"headings_1": {"content": "26,000,000", "page": 33, "level": 8}}], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Demonstrations \n0 \nFarmer field schools 0", "metadata": {"headings": [{"headings_0": {"content": "18,232,000", "page": 33, "level": 2}}, {"headings_1": {"content": "26,000,000", "page": 33, "level": 8}}, [{"headings_0": {"content": "18,232,000", "page": 33, "level": 2}}, {"headings_1": {"content": "26,000,000", "page": 33, "level": 8}}]], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "98,275,000", "metadata": {"headings": [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "However, I noted that the outputs for complementary activities were inadequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also not prepared as required. \nAs a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines. \nFailure to adhere to the budget negatively affects the delivery of services and contradicts the purpose of budgeting. \nThe Accounting Officer explained that the work plan had come from the MAAIF which was pre-determined. \nRecommendation \nThe Accounting Officer should follow the budget in implementation of the program activities. \nb) Failure of the supplier to offer training and technical support to the farmers during the warranty period \nParagraph 4.2 (18) of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 provides for servicing and maintenance during the warranty period where the supplier offers technical training & support to the farmer. \nc) Inspection for service delivery \nprojects implemented in FY 2022/23 \nBy the time of audit on 08/11/2023, the entity had installed 2 irrigation equipment on two demonstration farms. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The details are in table below; \nN Name Location Equipment Value of Pictorial \nSummary of findings o. of (Village, supplier and equipment evidence (Time, Quality, benefici Parish and procurement (UGX) \nQuantity, Cost and a sub-coun reference Functionality) 1 Aliga Yakinamiji Adritex, 7,945,000 \nGabriel Village, \nYakinamigi OBON913/SUP \ne The contractor had fully supplied the \\\\ \nward, LS/22- \nhost farmer with the ; \ni \nObongi 23/00004 Bee = irrigation Town \nequipment. \nCouncil Ae e The mechanical age water pump, the tri- pod sprinkler and water hose were Se ae 1 \nPa aaa eased fully functional. Je However, the supplier had not come back on site to LS give technical support.", "metadata": {"headings": [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}, [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}]], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Mamutu Palio Village, Adritex, 17,945,000 \nILL \nPaul, Gopele \n=) e The contractor, 5. \nParish, OBON913/SUP : Adritex, had supplied Gimara sub LS/22- \nall the irrigation county 23/00004 equipment. The water tank reservoir had been installed, sprinklers had been installed \nand functioning fully. \ne However, the water drippers were not working. \nThe supplier \nhad promised to rectify the problem of water drippers but had not yet done so by the time of audit. \nLI", "metadata": {"headings": [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], "page": 34, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that work was on going and the contractor was on site \nSupport to selected district LGs hosting refugees to improve planning, land tenure e \nsecurity, and small-scale infrastructure investments. \nObongi District received UGX.8,834,734,726, out of UGX.9,346,400,210 budgeted as indicated below; \nFinancial Year Budget UGX", "metadata": {"headings": [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}, [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}]], "page": 34, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 35, "level": 8}}, {"headings_1": {"content": "98,275,000", "page": 33, "level": 2}}], "page": 35, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2018/2019 \n0 \nRelease/warrant UGX Variance Ugx \n2019/2020 3,642,088,175 1,214,029,392 2,428,058 = 2020/2021", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 35, "level": 8}}, {"headings_1": {"content": "98,275,000", "page": 33, "level": 2}}, [{"headings_0": {"content": "(a)", "page": 35, "level": 8}}, {"headings_1": {"content": "98,275,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "(a)", "page": 35, "level": 8}}, {"headings_1": {"content": "98,275,000", "page": 33, "level": 2}}]], "page": 35, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,365,018,848", "metadata": {"headings": [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], "page": 35, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2021/2022 \\| 1,947,326,088 \\| 3, \n2022/2023 1,391,967,099 \\| 8,834,734, 308,360,398 \\_-1,916,393,299 Total 9,346,400,210 726 \\| 511,665,484 \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; 3.6.1. Positive observations \noe District technical team identified and prioritized gaps in the community based services, and prioritized specific infrastructure to be funded \nThe district had ESMPs for the running projects \n0 \nThere were no irregularities in relation to procurement of service providers 8 \nThere were no expenditures on ineligible projects 80 \n0000 \nMLHUD approved the technical specifications of procured tooling \nAll funds under the program were accounted for \nThere was no overstatement of expenditure on USMID-AF activities Recommendations by the monitoring and evaluation team were implemented \n3.6.2. Areas of improvement \n3.6.2.1.Planning and Budget performance \na) Failure to meet access conditions for the grant \nArticle 4 (b) of the Program Participating Agreement requires the local government to meet the minimum access conditions for the grant as set out in the performance assessment tool. \nI observed that the district did not meet the minimum access conditions for the grant as indicated in the table below; \nFailure to meet the minimum access conditions for the grant affects program implementation and delays delivery of services to the intended beneficiaries. \nThe Accounting Officer explained that government had halted the recruitment of Heads of Department awaiting the payroll audit report and that they were waiting for advice from government on what next course of action to take.", "metadata": {"headings": [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}, [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}]], "page": 35, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that substantive heads of departments are recruited once government recruitment resumes. \nb) Funding and Absorption \nOut of the approved budget of UGX.9,346,400,210 for USMID AF activities, UGX.8,834,734,726 was released/availed to the entity during the period under review representing 94.5 % performance. The table below shows the details for releases for funds. \nTable: Summary of USMID Budget and Actual release variations \nFinancial Year Budget UGX \nRelease/warrant Variance Ugx ALTE \n2021/2022 1,947,326,088 1,947,326,088\\| 0] 2022/2023 1,391,967,099 3,308,360,398 -1,916,393,299 Total 9,346,400,210 8,834,734,726 511,665,484 \nOut of the availed amount of UGX.8,834,734,726 for USMID-AF activities, UGX.3,981,086,956 was spent by the entity during the period under review leading to an under absorption of UGX.1,274,599,530. \nTable: showing variations between Actual release and expenditure \nFinancial Absorption", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}]], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Released", "metadata": {"headings": [{"headings_0": {"content": "| Released", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX", "metadata": {"headings": [{"headings_0": {"content": "UGX", "page": 36, "level": 3}}, {"headings_1": {"content": "| Released", "page": 36, "level": 3}}], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2018/2019", "metadata": {"headings": [{"headings_0": {"content": "2018/2019", "page": 36, "level": 8}}, {"headings_1": {"content": "UGX", "page": 36, "level": 3}}], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Expenditure mens UGX \u201cVariance UGX SSRI, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "2018/2019", "page": 36, "level": 8}}, {"headings_1": {"content": "UGX", "page": 36, "level": 3}}], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that all funds availed are absorbed and spent for the planned purpose. \n3.6.2.2. Utilization of Program Funds \na. \nFailure to revote unspent funds \nSection 7.3.1 of POM 2019 requires that the funds committed (not yet utilized) funds by end of each current FY shall be utilized in the ensuing FY by the Local Governments. However, it was observed that out of UGX.4,853,647,770 (cumulative figure for all the years) unspent by the entity UGX.1,916,393,299 representing 39% was revoted by MOFPED. See table below \nFinancial year Unspent \nAmount revoted (obtained Variance Ugx balance \u201ein proceeding year)\\_\\_\\_ (a-b) \n\\| \\_ EEE \nER ER ST ETA 2018/2019 0 0 \\| 0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}]], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2,365,018848[ 885,018,848", "metadata": {"headings": [{"headings_0": {"content": "| 2,365,018848[ 885,018,848", "page": 37, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2021/2022 470,132,490; Ci\u2018,", "metadata": {"headings": [{"headings_0": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}, {"headings_1": {"content": "| 2,365,018848[ 885,018,848", "page": 37, "level": 5}}], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to revote unspent project funds leading to delays to pay the contractors and penalties to the districts/municipals/cities. \nThe Accounting Officer explained that the unspent balances had been revoted in the second quarter of this FY 2023/24 and that the funds were committed for the ongoing works to be completed by 31% December 2023. \nRecommendation \nThe Accounting Officer should liaise with MoFPED to ensure that swept back funds are revoted. \n3.6.2.3. Inspection for service delivery projects implemented in 2022/23 \nI sampled four (4) projects with a total expenditure of UGX.4,452,170,476 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. \nThe following were observed; \nConstruction of 938,004,32 \nI inspected the site and The interviewed the sub Accounting community/res 0 \ncounty chief of Itula on Officer ource \ncentre at \n06/11/2023 and noted should Itula \nsub \nthe following. ensure that county. \nThe contractor had the finished e \nfinished the work and projects are Contractor- \nhanded over the site commissione Agweru \nto the district in June d and put to General", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}, [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}]], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. use. Also, the Merchandise \nAlthough work had Accounting Ltd \nbeen completed, the Officer building had should liaise remained idle for with the Front view of the", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], "page": 38, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "more than 4 months. contractor to resource centre. The building had ensure that Although the started to deteriorate the identified work had been because it was not snags are completed in under use and there rectified. June 2023, the was no maintenance \nbuilding had done. \nremained idle by e Bushes had over \n\u201athe time of grown in the \ninspection in compound. \nNovember 2023 The contactor had \nwith over grown \nplanted some grass, \n\\_ bushes \nbut this was not \nproperly kept and it \nwas destroyed by the \nweeds and bush. \nThe sub county chief \nexplained that they \nwere waiting for commissioning of \nthese projects and \nofficial hand over to \nthe sub coun \nArster SS Karen \u201c8 \\| te \n& \nweir \n> \n5 a \nof the \u00b0 Land scapping and up shops the environmental market at of the Ndirindiri. (Phase aspect to one). Parked on \ncontract were yet \nthe verandah of \nbe done \nthe lock up shop is one of the supplied motor \nThe double cabin pick-up and two motorcycles which were to be supplied by the contractor were delivered and under use by the time of audit. \nThe double cabin \npick-up which \nwas supplied by \nthe contractor, \nBygon Enterprise \nLtd. carried out inspections The I \nConstruction of 966,199,96 \nof the project and noted Accounting resource 0 the following; Officer centre at \neWork had been should Palorinya S/C. \ncompleted in March ensure that 2023, however; the finished The contractor had projects are Contractor: \ne \nnot handed over the \ncommissione Reliefline \nkeys of the facility to d and put to Inspection the district. use. Also, the The structure was idle Accounting date: \ne", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}, [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}]], "page": 38, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "06/11/2023.", "metadata": {"headings": [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], "page": 39, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and abandoned. The \nOfficer compound was un should liaise The Abandoned kept with over grown with the fully complete bushes and shrubs. contractor to USMID project of \nCompound works like ensure that paving the compound the identified resource centre \na \nPalorinya S/C. had been fully done snags are at \nI interviewed the but had grown \nrectified. \nhad not been handed over to the district. \ne The objective for construction of this facility has not been achieved.", "metadata": {"headings": [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}, [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}]], "page": 39, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Construction of 802,571,00 market stalls 0 \nand restaurant \nat Ndirindiri \nMarket", "metadata": {"headings": [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Contractor: Bygon Enterprise \n3.6.2.4. Idle Projects \ne By the time of The inspections on Accounting 06/11/2023, the Officer contractor; Bygon should liaise Enterprise Ltd was with the on site. contractor e Project was and ensure estimated to be at that the 38% complete by works is the clerk of works. expedited. \ne Roofing of the \nmarket stalls was on \nOn going works \n: \nfor construction ans \nof market stalls \u00b0 \u2018vastering, casting ti \nof work tops, splash \nand restaurant at \nNdirindiri ae Market apron and finishes \nhad not yet been \ndone \nThrough inspections, I noted two projects worth UGX.1,904,204,280 which had been fully completed but had not yet been utilised. See table below \nProject Project Audit comment \n", "metadata": {"headings": [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}, [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}]], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of resource centre at", "metadata": {"headings": [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Palorinya S/C.", "metadata": {"headings": [{"headings_0": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, {"headings_1": {"content": "06/11/2023.", "page": 39, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount \n966,199,960 Work completed in March 2023 but project is Idle \n", "metadata": {"headings": [{"headings_0": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, {"headings_1": {"content": "06/11/2023.", "page": 39, "level": 8}}, [{"headings_0": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, {"headings_1": {"content": "06/11/2023.", "page": 39, "level": 8}}]], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction of community/resource 938,004,320 Completed in June 2023 centre at Itula sub county.", "metadata": {"headings": [{"headings_0": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, {"headings_1": {"content": "06/11/2023.", "page": 39, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "but not under use", "metadata": {"headings": [{"headings_0": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, {"headings_1": {"content": "06/11/2023.", "page": 39, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Po 4, 904,204,280", "metadata": {"headings": [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This defeats the purpose and objective of the project. Projects being idle leads to their deterioration due to lack of maintenance. \nThis was caused by delayed commissioning of the completed projects by the responsible stakeholders. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. \na) Funding for road activities under URF \nThe district received UGX.620,283,658 from Uganda Road Fund and transferred UGX.439,722,236 to its Town council and sub counties. The balance of UGX.180,561,422 was to be utilized on District Roads. \nA review of the district work plans revealed that UGX.134,627,374 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism. \nI noted that the district did not receive all its budget funds. Out of the total budget of UGX.192,445,374, only UGX.180,561,422 (94%) was received resulting into a shortfall of UGX.11,883,952 (6%) as indicated in the table below. \nCategory Planned Annual Actual Variance : \nExpenditure Expenditure Expenditure Routine Manual Maintenance 114,077,554 90,534,275 23,543,279 Routine Mechanized 20,549,820 29,382,000 -8,832,180 Maintenance \nOther Structures (Culvert", "metadata": {"headings": [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}]], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Installation)", "metadata": {"headings": [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}], "page": 41, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bridges (bridge rehabilitation \nSensitization meeting on \n\\| environment, HIV/AIDS \nAdrics 3,000,000 3,070,000 -70,000 Safety = and Environment 0 0 \n- ment repairs 13,910,000 16,640,147 -2,730,147 District road committee 18,040,000 14,840,000 3,200,000 operations \nSupervision/Administration costs 192,445,374 22,868,000 26,095,000 -3,227,000 Total 180,561,422 11,883,952 \nb) Status of District Road Network \nA review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Manual Maintenance and Routine Mechanized Maintenance Road works totalling to 121.4 km at cost of UGX.134,627,374, however, only 111.7km (92%) were undertaken at a cost UGX.119,916,275 (89%) as indicated in the table below; \nCategory Planned Remarks Length \nExpenditure", "metadata": {"headings": [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}], [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}], [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}], [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}], [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}]], "page": 41, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(KM)", "metadata": {"headings": [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], "page": 42, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routine 113 \n90,534,275 Manual maintenance was Manual \nsupposed to be done for Maintenance \n12months but was done for \nRoutine \n20,549,820 Mechanized \nMaintenance \nPeriodic \nMaintenance \n6months. \n29,382,000 Funds not used on Lefori Chinyi road. Funds were used to pay for culverts, aggregates, sand and hardcore supplied for emergency works on Indilinga-Itipa road in the FY 2021/22. \nTotal 121.4 134,627,374 119,916,275 distance \nSource: URF work plan and quarterly performance reports \nAccording to my inspection carried out in November 2023 and progressive performance reports, I observed the following; \no The district planned to maintain 113 km under routine manual maintenance at a cost of UGX.114,077,554. I noted that the district maintained 117km at a cost UGX.90,534,275. However, road maintenance works were not done for two quarters i.e. the first quarter and second quarter. This implies that the road network was in a bushy and in bad state for those two quarters. \noe The district also planned to maintain 8.4km under routine mechanised maintenance at a cost of UGX.20,549,820. However, no work was done under mechanised maintenance. This is because the district re allocated funds from \nLefori-Chinyi road to pay for culverts, aggregates, sand and hard-core supplied for emergency works on Indilinga-Itipa road in the FY 2021/22. \nRoad \\| Observations Picture Nyawa- The culvert was installed. But Morobi road compacting had not properly done. \nThe heavy rains had washed away \nthe section of the road and it was impassable.", "metadata": {"headings": [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}, [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}]], "page": 42, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Orinya-Kali-", "metadata": {"headings": [{"headings_0": {"content": "Orinya-Kali-", "page": 43, "level": 1}}, {"headings_1": {"content": "(KM)", "page": 42, "level": 2}}], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 23Km road is in a bad state Belameling with big ditches filled with water. road \n= \u2014 \\*\\*3=\u2014 a \n= \\| Es \n\\| ee ee \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Orinya-Kali-", "page": 43, "level": 1}}, {"headings_1": {"content": "(KM)", "page": 42, "level": 2}}, [{"headings_0": {"content": "Orinya-Kali-", "page": 43, "level": 1}}, {"headings_1": {"content": "(KM)", "page": 42, "level": 2}}]], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ei", "metadata": {"headings": [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \nEm \n1 if \n\\| = \n\\| \n\\| \n\\_! \nFurthermore, an interview with the District Engineer revealed that the roads in poor condition required intervention of periodic maintenance. \nBad non-motorable roads hinder service delivery. \nThe district has received additional emergency funds (UGX.40,000,000) to fix the snags on the roads. The Accounting Officer has written to neighbouring district but their equipment is all engaged and has written to Terego District for prequalified service", "metadata": {"headings": [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}, [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}]], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "providers.", "metadata": {"headings": [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The road was planned for under DINU but because of scaling done in funding, it has been left out. \nRecommendation \nThe Accounting Officer should prioritise works on those specific roads. Further, the Accounting Officer should engage URF for more funding under the mechanised maintenance of roads. \n5.0 Audit of Obongi HCIV \nDuring the year under review, Obongi district transferred UGX.87,237,023 as PHC funds to Obongi Health centre IV to help run the facility. I carried out audit procedures \nMedicine \nPhysical quantity Quantity as per Variance \\|", "metadata": {"headings": [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}, [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}], [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}], [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}], [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}]], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "name/Sundries", "metadata": {"headings": [{"headings_0": {"content": "name/Sundries", "page": 44, "level": 8}}, {"headings_1": {"content": "providers.", "page": 43, "level": 1}}], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "available in the the stock cards \nstore \nParacetamol (Tins of 1000 \\| 23 32 -9 tablets", "metadata": {"headings": [{"headings_0": {"content": "name/Sundries", "page": 44, "level": 8}}, {"headings_1": {"content": "providers.", "page": 43, "level": 1}}], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coartem (Adult doses) _| 72 86 | -14", "metadata": {"headings": [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mama kits \\| 10 10 \n- \nSurgical gloves 50 \\| 150 -100 Sutures PGA 2/0 18 \\| 2 11 \nFailure to update the stock cards increases the risk of drug loss and misappropriation by those in charge of the store. \nThe health in charge attributed this to the substantive store keeper being on leave. \nRecommendation \nThe Health in charge must ensure that the person in charge of the store is constantly monitored to ensure that stock cards are regularly updated with the right quantities of drugs that move in and out of the store. \nb) Stock out of essential drugs and sundries \nI analysed the stock out record of some essential drugs and discovered that, 4 out of 8 drugs/sundries were regularly out of stock during the FY 2022/2023 as indicated below.", "metadata": {"headings": [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}, [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}], [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}], [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}], [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}], [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}]], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Drug/Sundry", "metadata": {"headings": [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Number of days out of stock during \\| the FY \nParacetamol \n99 \nCoartem adult dose \n- \nMama kits ARVs \nSurgical gloves \nSutures PGA 2/0 Artesunate \nAmpicillin injection \nRegular stock out of essential drugs discourages the citizens from going to the health facility for treatment which negatively affects service delivery. \nThe health in charge attributed this to delays in supply of essential medicines by NMS \nFurther, the Attorney General guided in a letter AG/2023/2212 on August 25, 2023 to all Accounting Officers that in case the investigations or prosecution has not been achieved in the timeframe provided in the law, the responsible officer (Accounting Officer) should lift the interdiction, even when investigations continue. \nI noted however that by the time of audit in November 2023, three (3) officers had been on interdiction for more than one year since 17/08/2022. See table below \nName Position Reason for interdiction Date interdicted 1 Rasul Gobe Senior Human Over payment of Pension 17/08/2022 Resource Officer \nAdaku Alfred Senior Finance Over payment of Pension 17/08/2022 Officer. Ag. CFO \nMadrwa Procurement Double payment of 17/08/2022 William Officer contractor", "metadata": {"headings": [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}]], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.23,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.23,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "Drug/Sundry", "page": 44, "level": 2}}], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Eberuku Pius SAS-Gimara S/C Double payment of 17/08/2022 contractor", "metadata": {"headings": [{"headings_0": {"content": "UGX.23,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "Drug/Sundry", "page": 44, "level": 2}}], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.23,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.23,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There\u2019s a risk of litigation and possible financial loss in the form of damages for interdictions beyond the time frame set out in the law.", "metadata": {"headings": [{"headings_0": {"content": "UGX.23,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is in touch with IGG and documents available for review. I advise the Accounting Officer to liaise with the responsible stake holders and ensure that the interdiction of the affected officers is lifted. 7.0 Local Revenue Management 71 Local revenue collection by unauthorised individuals Treasury instructions 50 of 2017 states that \u201cRevenue may be collected by any officer who is so authorised in writing to do so by the appropriate Accounting Officer. He or she must hand over any sums received by him or her to an Accounting Officer, or a Collector of Revenue at the earliest possible moment and must always issue an official receipt for sums received.\u201d Additionally, the Local Government Financial and Accounting Regulations 34 of 2007 requires that; \u201cthe revenue collector shall be any officer, cashier, sub-accountant or an officer in an established post, authorized in writing by the Chief Executive to collect Recommendation The Accounting Officer should effect the resolution of the District Council and ensure that official revenue collectors are assigned to collect District local revenue or contract out the management of the district resource centre. 7.2 Partial remittance of local revenue to the district cashier Regulation 32 of the Local Government Financial and Accounting Regulations of 2007 requires the Head of finance to ensure that all revenue due to the council is promptly collected in the approved manner and banked intact. A review of available documents such as Counter book maintained by security Guard at Resource centre indicated that UGX.14,300,000 was collected from District Resource centre for hall hire and UGX.5,840,000 was collected for accommodation but there was no evidence that such monies were transferred to the district cashier for issue of general receipt or banked onto the revenue account of the district. The register book of customers at the district resource centre indicated that 24 clients were accommodated in the resource centre without paying for the services used from December 2022 - April 2023. It was further discovered that the district cashier received and receipted UGX.11,766,000 local revenue from farmers for hire of tractor services but no source record of the revenue collected by the collectors to compare revenue data. The revenue accountability report by Senior Agricultural Officer to the CAO indicates that UGX.34,243,000 was collected for tractor services. This implies that UGX.22,477,000 was collected for the tractor services without issue of receipt by the revenue collectors and also", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}]], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "documentation.", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], "page": 46, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Poor maintenance of records and revenue schedules may lead to loss of council revenue and spending of revenue at source may lead to unauthorized expenditure and expenditure on unapproved priorities by the Council. \nthereon. 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. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Obongi DLG Council. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG Council\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}, [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}]], "page": 46, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My 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: 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 required to draw attention in my auditor's 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 District Council to fail to deliver its mandate. eo Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}, [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}]], "page": 47, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8.2 Positive observations \nUGX.29,278,000 meant for PDM Administrative and Coordination activities was \n\u00a9 \nutilized for the intended purpose and supported by relevant documentation. UGX.100,000,000 was transferred to 10 SACCOs with evidence of submission of \u00b0o \nattestation form to the Secretariat. This ensured that only SACCOs that met the minimum requirements for operation were funded. \no The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. \nAll the 10 SACCOs were registered under the Cooperative Societies Act to ensure oe \nthe legality of the organisation. \nAll 28 parishes/wards in Obongi were included in the implementation of PDM in o \nthe District \nThe District received UGX.2,800,000 as PRF for 28 SACCOs which was in line with oe \nthe approved budget \nThe District undertook training of trainers which included the master TotS, DPOs \u00b0o \nand DCOs \ne The District undertook \nof households and \na) Late disbursement of funds to SACCOs \nPara.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 (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nI noted that all 28 SACCOs received PRF for the third and fourth Quarters on 26\" June 2023 (UGX.50,000,000 each) \nConsequently, the objectives of the PDM in the affected parishes were delayed to be achieved. \nThe Accounting Officer explained that, the delay in disbursement of funds to PDM SACCOs was by the Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}, [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}]], "page": 49, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(MoFPED)", "metadata": {"headings": [{"headings_0": {"content": "(MoFPED)", "page": 50, "level": 2}}, {"headings_1": {"content": "documentation.", "page": 46, "level": 1}}], "page": 50, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}], "page": 50, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure regularly follow up with MoFPED to ensure that funds are disbursed to SACCOs in time \n8.3.2 Review of Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that; \no The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, o \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nAPDMSACCO shall hold a General meeting to; pass byelaws, admit new members, o \nelect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \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 structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}]], "page": 50, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 1}}], "page": 51, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. HLG Core \ne The District did not prepare quarterly The activities of the", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 1}}], "page": 51, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 1}}], "page": 51, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], "page": 51, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "performance reports as evidence of PDM HLG core team is Teams \nfunctionality of the HLG Core implementation integrated in their team. \nrespective plan and e There was no evidence of; Mobilization and budget \nsensitization of the various stakeholders at all \nlevels including communities, Support for the \ncontinuous formation of PDM enterprise \ngroups, Training of the PDM enterprise \ngroups and SACCOs, and Continuous data \ncollection at household and community \nlevels. \nParish \ne The PDCs were fully constituted as per the The Accounting Officer Development guideline. acknowledged the Committees (PDC) observation e Only One PDC held all 4 quarterly \nmeetings. 8 out of 10 sampled SACCOS \nheld 2 out of 4 quarterly PDC meetings. \nWith one SACCO conducting only 1 \nmeeting. \ne They Prepared parish priorities and action plans for the FY 2022/2023. \ne Funding received of UGX.7,840,000 was inadequate to facilitate the activities of the PDC throughout the four Quarters. It was sufficient for only two quarters/meetings. \nGeneral Meetings \nI sampled 10 SACCOs within the entity and The Accounting Officer by PDM SACCOs noted that first AGM for all SACCOs was explained that the conducted several months after the certificate advice was taken and of registration for the SACCOs were issued. This promised \nthat was against the guidelines which requires that Management \nhad the AGM should be conducted within one month planned to build the of the issuance of the certificate. See capacity of the SACCOs Appendix 5 \nto manage their own affairs. \nPDM SACCO Board I also reviewed the personal files of the The Accounting Officer members of the board and observed that board explained that the issue \naddition, failure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nRecommendation \nThe Accounting Officer should ensure that the Core implementation team is fully functional, and all SACCO PDCs, Board committees and sub committees are fully constituted and operational according to the guidelines. \n8.3.3 Review of Training Implementation Activities \nParagraph 27 of PDM - ALG 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": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}]], "page": 51, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT o \nworkshops at each of the 177 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. \nTheLGs, prior to implementing all the other PDM activities shall train and continue oe \ntraining 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. \nThe activities at the parish level shall include training of households and enterprise o \ngroup leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \na \ntraining \nResponse", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}]], "page": 52, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the The training of trainers (Core Implementation The \nAccounting ToTs and Core team) was not carried out \nPromised to liaise with PDM \nMoGLSD to ensure", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], "page": 52, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}], "page": 52, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that ToTs and Core Teams at HLG level \nImplementation Team are trained.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}], "page": 52, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations Management registration", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}]], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 53, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 52, "level": 1}}], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 53, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 52, "level": 1}}], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM I noted that all 10 sampled SACCOs were not The Accounting Officer SACCOs Under the licensed to take on the business of lending explained that, \u201cSACCOs Microfinance \nunder Microfinance Institutions money were registered by the Institutions Money lenders act as detailed in the Appendix 8 \nregistrar of cooperatives Lenders Act \nhowever plans are underway to register with Micro Finance Lending Institutions licensed however not licensed to lend", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 53, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 52, "level": 1}}], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "borrowing\u201d", "metadata": {"headings": [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Update of SACCO I noted that 5 out of 10 sampled SACCOs did The Accounting Officer Enterprise \nand not have a PDM member registers/ updated responded that, \u201cAdvise \nRecommendation \nThe Accounting Officer should ensure that all the guideline in relation to licencing of SACCOs and updating of household registers are implemented \n8.3.5 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, - \nOctober 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth o \nranking 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 o \nhouseholds in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \no No 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 oe \nPDMIS, 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 o \nParish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}, [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}]], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023),", "metadata": {"headings": [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], "page": 54, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected o \nat village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy o \nunder the Uganda Agriculture Insurance Scheme (UAIS). \nfor the SACCOs however the Parish chiefs and the SACCOs \nshall be supported with Gadgets\u201d \nInsurance Policy I noted that all 6 PRF beneficiaries out ofthe The Accounting Officer for \nFarming 10 sampled bene who carried out farming explained that, \u201cThis is noted Enterprises \nenterprises in 6 PDM SACCOs did not obtain and shall act swiftly in agricultural insurance policies from UAIS. coordination with PDM See Appendix 12 \nsecretariat and MAAIF\u201d \nFailure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. While, Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nRecommendation \nThe Accounting Officer should ensure that all loan beneficiaries are selected through the PDMIS, follow up the process of obtaining insurance policies for farmers and conduct wealth ranking of households at village level. \n8.3.6 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed that 2 beneficiaries in 2 PDM SACCOs had implemented different projects. See Appendix 13 \nImplementation of different projects undermines the achievement of PDM objectives. \nAPPENDICES: \nAppendix ia: Implementation status of selected activities No. Program Sub- Activities \nprogram \nBudget Total Out-put Total No Number of Out-put expenditure activities fully \nUGX \u2018000\u201d in the implemented", "metadata": {"headings": [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}, [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}]], "page": 54, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__|.out-put activities", "metadata": {"headings": [{"headings_0": {"content": "__|.out-put activities", "page": 56, "level": 3}}, {"headings_1": {"content": "2023),", "page": 54, "level": 1}}], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 16- Ste \ngs I \n= \n1 000006 - 1 0 Design and construction Aliba \nGOVERNANCE Institutional \nPlanning and \nAND SECURITY Coordination Ewafa water supply and \nSanitation \nDesign and construction of Single span Bridge on Kochi Stream \nservices \n1", "metadata": {"headings": [{"headings_0": {"content": "__|.out-put activities", "page": 56, "level": 3}}, {"headings_1": {"content": "2023),", "page": 54, "level": 1}}, [{"headings_0": {"content": "__|.out-put activities", "page": 56, "level": 3}}, {"headings_1": {"content": "2023),", "page": 54, "level": 1}}], [{"headings_0": {"content": "__|.out-put activities", "page": 56, "level": 3}}, {"headings_1": {"content": "2023),", "page": 54, "level": 1}}]], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "161,217,445", "metadata": {"headings": [{"headings_0": {"content": "161,217,445", "page": 56, "level": 8}}, {"headings_1": {"content": "__|.out-put activities", "page": 56, "level": 3}}], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 01060203 Monitoring \u201cand \\| 112 4 01 - Agricultural 01", "metadata": {"headings": [{"headings_0": {"content": "161,217,445", "page": 56, "level": 8}}, {"headings_1": {"content": "__|.out-put activities", "page": 56, "level": 3}}], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Strengthen linkages 000006 - \nProduction \nInstitutional between public and private sector in Planning and Supervision of PDM Strengthening agro-industry Budgeting SACCOs \nand \nservices \nCoordination \n06 - NATURAL 01\n- 06060601 - 2 Piped water schemes 000006\n- Construction of two 2 RESOURCES, Environment developed, constructed and Planning and production wells ENVIRONMENT, and Natural operationalized", "metadata": {"headings": [{"headings_0": {"content": "161,217,445", "page": 56, "level": 8}}, {"headings_1": {"content": "__|.out-put activities", "page": 56, "level": 3}}], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 56, "level": 1}}, {"headings_1": {"content": "161,217,445", "page": 56, "level": 8}}], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CLIMATE CHANGE, Resources \nservices LAND AND WATER Management \n52 \nunder focus areas. \nExtent of service delive \nAmount Actual quantity Actual QTY of Variance Targeted \nActual Variance Audit Comment spent on reported in outputs as beneficiary number of \nthe activity performance verified by the (numbers) beneficiaries \nUGX report Auditor \nRehabilitation 35,962,000 6 Fully Complete boreholes \nDrilling of boreholes and 167,677,640 6 6 \nFully \nComplete \nsitin \n2 Irrigation 96,955,000 2 2 Fully complete demonstration farms \nestablished \nConstruction of seed 508,224,120 1 0 \n15% complete \\| school lot 5 Gopere \nseed S.S in Gimara Sub \ncounty. \nRenovation of class 169,600,200 1 0", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 56, "level": 1}}, {"headings_1": {"content": "161,217,445", "page": 56, "level": 8}}, [{"headings_0": {"content": "Budgeting", "page": 56, "level": 1}}, {"headings_1": {"content": "161,217,445", "page": 56, "level": 8}}], [{"headings_0": {"content": "Budgeting", "page": 56, "level": 1}}, {"headings_1": {"content": "161,217,445", "page": 56, "level": 8}}]], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], "page": 57, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "complete room block in Lomunga \nConstruction of 5 32,513,100 1 1 \nm Fully complete stance VIP latrine with \nUrinal at Aliba \n7 Construction of 5 29,999,000 1 1 \nstance VIP latrine with \nUrinal at Dello P/S \n8 Construction of 5 34,258,500 1 1 \nstances vip latrines with \nwashroom for girls \nDello p/s \n9 Mechanized 0 0 0 \nmaintenance of 8Km of \nroads \n10 Routine Manual 90,534,275 113 117 \nmaintenance \n\\| \n53 \nFully \ncomplete \nFully \ncomplete \nNot done \na \nWork partially done due to budget cuts. \nYear of Project Project = of Budget \\_\\|Approval Component \\|Implementation \nOBONGI DLG DRUG STORE OFFICE \\| AND DHO 2019/2020FY SESI complete 717,100,000 CONSTRUCTION \nConstruction Of Surgical Ward At Itula H/C III 2020/2021FY \n\\| \nConstruction of Staff house,OPD and Maternity ward at 2021/2022FY \nIboa HCII \nConstruction of 15KM Lomunga to Liwa Road 2021/2022FY \nConstruction of 2 blocks of 4 in 1 staff House at 2021/2022FY \nBelameling P/S \ncomplete 505,000,000 \\_\\_\\_ \ncomplete 1,353,400,000 \ncomplete 1,060,500,000 \\|... \ncomplete 545,400,000", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}, [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}]], "page": 57, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Abe Bito Staff House Construction \nSESI 424,200,000 7 \n\\| i Town P/s Classroom Construction 2020/2021FY SESI", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "484,800,000", "metadata": {"headings": [{"headings_0": {"content": "484,800,000", "page": 58, "level": 8}}, {"headings_1": {"content": "Fully", "page": 57, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3\u2014 Lomunga Piped Water 2020/2021FY SESI On going 304,000,000 \\_ \nOrinya P/S Classroom Construction \n2020/2021FY SESI On going 304,000,000", "metadata": {"headings": [{"headings_0": {"content": "484,800,000", "page": 58, "level": 8}}, {"headings_1": {"content": "Fully", "page": 57, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "2020/2021FY", "page": 58, "level": 2}}, {"headings_1": {"content": "484,800,000", "page": 58, "level": 8}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "2020/2021FY", "page": 58, "level": 8}}, {"headings_1": {"content": "2020/2021FY", "page": 58, "level": 2}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "767,600,000", "metadata": {"headings": [{"headings_0": {"content": "767,600,000", "page": 58, "level": 8}}, {"headings_1": {"content": "2020/2021FY", "page": 58, "level": 8}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "2020/2021FY", "page": 58, "level": 1}}, {"headings_1": {"content": "767,600,000", "page": 58, "level": 8}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,015,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,015,000,000", "page": 58, "level": 2}}, {"headings_1": {"content": "2020/2021FY", "page": 58, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Drilling, Design And Establishment Of Pipe Water System 2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "2,015,000,000", "page": 58, "level": 2}}, {"headings_1": {"content": "2020/2021FY", "page": 58, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "878,700,000", "metadata": {"headings": [{"headings_0": {"content": "878,700,000", "page": 58, "level": 2}}, {"headings_1": {"content": "2,015,000,000", "page": 58, "level": 2}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In Zone III \nFencing Of Land Field With Latrine, Shade And 2020/2021FY SESI", "metadata": {"headings": [{"headings_0": {"content": "878,700,000", "page": 58, "level": 2}}, {"headings_1": {"content": "2,015,000,000", "page": 58, "level": 2}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "454,500,000", "metadata": {"headings": [{"headings_0": {"content": "454,500,000", "page": 58, "level": 2}}, {"headings_1": {"content": "878,700,000", "page": 58, "level": 2}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Incinerator In Kali \n2020/2021 SESI On \nY \\| going \\| 404,000,000 16 Construction 11km Gborokonyo Via Morobi To Kali Road 2020/2021FY SESI \nConstruction of OPD, General Ward at Indilinga HCII 2021/2022FY SESI \nConstruction of Staff House and Isolation ward for 2021/2022FY SESI \nOn going 505,000,000 \\| \nOn going 1,141,300,000 On going 894,860,000 Obongi District \nConstruction Liwa \\| 1,130,181,917 of Piped water 2021/2022FY SESI \nOn going \n2021/2022FY SESI On goin 119,000,000 2021/2022FY SESI On going 265,000,000 Rehabilitation of 2 block of 4classroom and Fencing at 2021/2022FY", "metadata": {"headings": [{"headings_0": {"content": "454,500,000", "page": 58, "level": 2}}, {"headings_1": {"content": "878,700,000", "page": 58, "level": 2}}, [{"headings_0": {"content": "454,500,000", "page": 58, "level": 2}}, {"headings_1": {"content": "878,700,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "454,500,000", "page": 58, "level": 2}}, {"headings_1": {"content": "878,700,000", "page": 58, "level": 2}}]], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "616,100,000", "metadata": {"headings": [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Palorinya P/S \nConsruction of 1 block of 4 in 1 staff house at chinyi p/s 2021/2022FY & fencing \nRehabilitation of 3 block of 4classroom and Fencing at 2021/2022FY SESI Ewafa P/S \nOn going 444,400,000 On going 103,466,800 \nDesign and construction Aliba-Ewafa water supply and Sanitation \nDesign and construction of Single span Bridge on Kochi Stream \n2021/2022FY SESI On going 2,315,000,000 SESI On going 3,030,000,000", "metadata": {"headings": [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}, [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}]], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "161,217,445 23,055,129,831", "metadata": {"headings": [{"headings_0": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, {"headings_1": {"content": "616,100,000", "page": 58, "level": 8}}], "page": 59, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 \nAppendix 3: Status of implementing Livelihood projects \nS/N Name of project \nYear of Project Project Status of Budget", "metadata": {"headings": [{"headings_0": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, {"headings_1": {"content": "616,100,000", "page": 58, "level": 8}}, [{"headings_0": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, {"headings_1": {"content": "616,100,000", "page": 58, "level": 8}}], [{"headings_0": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, {"headings_1": {"content": "616,100,000", "page": 58, "level": 8}}]], "page": 59, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Approval Component Implementation", "metadata": {"headings": [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], "page": 60, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \\_ a \\_\\_\\_\\_\\_\\| \n\\_\\| \n\\| \nIboa Centtral Youth Cattle \n2019/2020FY LSP-CIG Fully implemented 22,500,000 Iboa Central Women Cattle \nIboa East Youth Goat Buying & Selling Iboa East Women Goat Buying & Selling Iboa West Women Cattle Traders \n2019/2020FY LSP-CIG Fully implemented 22,500,000 \\| \n\\_\\_ \n2019/2020FY LSP-CIG Fully implemented 20,500,000 2019/2020FY LSP-CIG Fully implemented 20,500,000 . \n2019/2020FY LSP-CIG Fully implemented 22,500,000 6 Iboa West Youth Cattle Traders 2019/2020FY \n22,500,000. \\_\\| \n7 Odraji Women Goat Buying &Selling \nOdraji Youth Goat Buying &Selling Aringa Women Goat Buying & Selling \nAringa Youth Goat Buying & Se lling Asamvu Women Cattle Traders", "metadata": {"headings": [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}]], "page": 60, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2019/2020FY LSP-CIG Fully implemented 20,500,000 2019/2020FY eee Fully implemented 20,500,000 7 \n\\_ \n2019/2020FY LSP-CIG Fully implemented 20,500,000 2019/2020FY ES Edliy implemented 20,500,000 \\_ \n20,500,000 2019/2020FY LSP-CIG Fully implemented 22,500,000 Asamvu Youth Cattle Traders 2019/2020FY Fully implemented \nDello Youth Goat Traders \n2019/2020FY LSP-CIG Fully implemented 25,500,000 Town West Women Goat Traders 2019/2020FY Fully implemented 25,500,000 \\_\\| \nDello Women Goat Traders \n2019/2020FY LSP-CIG Fully implemented 25,500,000 8 Town West Youth Goat Traders 2019/2020FY Fully implemented 25,500,000 \\_\\_\\_ \nAringa Village Revolving Fund \n2019/2020FY LSP-VRF Fully implemented 55,500,000 \\|18 Obongi Town West Village Revolving Fund 2019/2020FY \n55,500,000 \\_\\_\\_ \n19 Gopele Farmers Production &Marketing \nAsamvu Village Revolving Fund \nIboa Central Village Revolving Fund \n22 Iboa East Village Revolving Fund \n23 Iboa West Village Revolving Fund \n\\_Ubbi Farmers Feed Processing Facility \nDello Village Revolving Fund \nOdraji Village Revolving Fund \nAcimari Central Azileava Goat Buying& Selling \nAcimari Central Kpanyi Kpanyi Goat Buying& Selling Acimari East Anzoa Goat Buying& Selling \nAcimari East Mungufeni Goat Buying& Selling \n2019/2020FY LSP-CIG Fully implemented 185,000,000 \\| 2019/2020FY LSP-VRF Fully implemented 55,500,000 \\_\\_\\_\\_ \n- 2019/2020FY LSP-VRF Fully implemented 55,500,000 2019/2020FY LSP-VRF Fully implemented 55,500,000 2019/2020FY LSP-VRF Fully implemented 55,500,000 2019/2020FY LSP-CIG Fully implemented 185,000,000. \\| \n\\_ \n2019/2020FY LSP-VRF Fully implemented 55,500,000 2019/2020FY \\_\\_\\_\\_\\_\\_\\{ implemented 55,500,000 euer \n\\| \n2020/2021FY LSP-CIG Fully implemented 25,800,000 2020/2021FY LSP-CIG Fully implemented \n2020/2021FY LSP-CIG Fully implemented 25,800,000 2020/2021FY LSP-CIG Fully implemented 25,800,000 \nu \n31 Acimari West Alionzi Fish Mongering Cig \n2020/2021FY Fully implemented 25,800,000", "metadata": {"headings": [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}]], "page": 60, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "32__| Cattle 2020/2021FY \u2014_\u2014'| implemented 25,800,000", "metadata": {"headings": [{"headings_0": {"content": "32__| Cattle 2020/2021FY \u2014_\u2014'| implemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "Approval Component Implementation", "page": 60, "level": 3}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 Produce 2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}, {"headings_1": {"content": "32__| Cattle 2020/2021FY \u2014_\u2014'| implemented 25,800,000", "page": 61, "level": 1}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LSP-CIG Fullyimplemented 25,800,000", "metadata": {"headings": [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "34 Alibabito East Umoja Youth Produce Buying And Selling Ci \n35 Awindiri Moral Produce Buying And Selling \n2020/2021FY LSP-CIG ww Awindiri Nyarakakole Goat Trade \n\\_\\_\\| \n: \nLionga Central Morijita Bongu Cattle Trade 2020/2021FY \nFully implemented \nFully implemented 25,800,000 2020/2021FY LSP-CIG Fully implemented \nOdonga Central Kwal Women Produce Trade \nOdonga West Why Poverty Produce Trade Odonga West Women Goat Rearing Otubanga North Women Goat Rearing Cig \nRijoo A Vegetable Grower Cig i \nLong Vission Farming And Vsla Mandanyazu Goat Rearing \n2020/2021FY LSP-CIG Fully implemented 25,800,000 \nFully implemented 25,800,000", "metadata": {"headings": [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}, [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}]], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "2020/2021FY", "page": 61, "level": 2}}, {"headings_1": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,800,000", "metadata": {"headings": [{"headings_0": {"content": "25,800,000", "page": 61, "level": 8}}, {"headings_1": {"content": "2020/2021FY", "page": 61, "level": 2}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,800,000", "metadata": {"headings": [{"headings_0": {"content": "25,800,000", "page": 61, "level": 2}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LSP-CIG Fully implemented 25,800,000 LSP-CIG \nLSP-CIG 18,500,000 \nLSP-CIG Fully implemented 18,500,000 020/2021FY Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "25,800,000", "page": 61, "level": 2}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 8}}, [{"headings_0": {"content": "25,800,000", "page": 61, "level": 2}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 8}}]], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "020/2021FY", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully implemented 18,500,000 I 2020/2021FY LSP-CIG Fully implemented 18,500,000 2020/2021FY LSP-CIG Fully implemented 18,500,000 God Bless A Events Management 2020/2021FY Fully implemented \nEu \nGod Bless B Events Management \n2020/2021FY LSP-CIG Fully implemented 25,500,000 Chinyi Women Produce Buying And Selling Cig 2020/2021FY \nOn", "metadata": {"headings": [{"headings_0": {"content": "020/2021FY", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 61, "level": 1}}, {"headings_1": {"content": "020/2021FY", "page": 61, "level": 8}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Hope For Future Commercial Vegetable Growers Cig 2020/2021FY LSP-CIG On going", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 61, "level": 1}}, {"headings_1": {"content": "020/2021FY", "page": 61, "level": 8}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,500,000", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "going", "page": 61, "level": 1}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Indilinga East Awizi A Women Produce Buying And Selling Cig 2020/2021FY \nIndilinga East Awizi B Women Produce Buying And Selling 2020/2021FY LSP-CIG Indilinga West Uyabaku Youth Produce Buying And Selling 2020/2021FY \nCig \nOn going \nOn going 25,800,000 On going 25,800,000 i \nu South Home Rice Production Cig \n2020/2021FY On going 18,500,000 Lionga Central Mungufeni Farming Produce Trade 2020/2021FY LSP-CIG On going", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "going", "page": 61, "level": 1}}, [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "going", "page": 61, "level": 1}}], [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "going", "page": 61, "level": 1}}]], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,800,000", "metadata": {"headings": [{"headings_0": {"content": "25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "18,500,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lionga South Moreta Saving And Credit Cattle Rearing 2020/2021FY LSP-CIG On going", "metadata": {"headings": [{"headings_0": {"content": "25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "18,500,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,500,000", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 1}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "57 \nOtubanga North Youth Vegetable Growing Cia 66 Pitet Vegetable Growing Cig \n\\_\\| \n. \n67 Pajimugu Vegetable Growing \nAdun Maleng Goat Business \nDongo Baraka Value Addition \nSUNN Keliko Produce Buying And Selling \nAma Alu Savings Group \nJujumbita Savings Group \nLomerika Retail Business \n\\_\\_ \na \n2020/2021FY LSP-CIG On going 18,500,000 On going \nLSP-CIG On going 18,500,000 Ongoing 18,500,000 \u2014 \n\\_~\u2014\\_\u2014 \n2020/2021FY LSP-CIG On going 22,500,000 \\| \n2020/2021FY LSP-CIG On going 18,500,000 On going 18,500,000 2020/2021FY LSP-CIG On going 18,500,000 25,500,000 Bu \nKijaki Multi-Purpose Grinding Mill 2020/2021FY LSP-CIG", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 1}}, [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 1}}]], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,500,000", "metadata": {"headings": [{"headings_0": {"content": "25,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "18,500,000", "page": 61, "level": 8}}], "page": 62, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUN", "metadata": {"headings": [{"headings_0": {"content": "SUN", "page": 62, "level": 3}}, {"headings_1": {"content": "25,500,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amatu Alu Retail Business Group 78 Allafi Farmers Group \n\\| \n2020/2021FY LSP-CIG On going 25,500,000 On going ....18,500,000\u00b0 \\| \n79 Rwot En Teko Youth Group \n2020/2021FY LSP-CIG On going 25,500,000 180 Saidia Vegetable Growing On going. 18,500,000 81 \n\\_ \n\\| \n\u00a9 Resilience Saving Group Vegetable Growing And Selling 2020/2021FY LSP-CIG On going", "metadata": {"headings": [{"headings_0": {"content": "SUN", "page": 62, "level": 3}}, {"headings_1": {"content": "25,500,000", "page": 62, "level": 8}}, [{"headings_0": {"content": "SUN", "page": 62, "level": 3}}, {"headings_1": {"content": "25,500,000", "page": 62, "level": 8}}]], "page": 62, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,500,000", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], "page": 62, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "83 Ribbe Ber Vsla Produce Buying And Selling Acimari Central Village Revolving Fund \n85 Acimari East Village Revolving Fund Acimari West Village Revolving Fund \n87 Alibabito East Village Revolving Fund \n2020/2021FY LSP-CIG On going 25,500,000 LSP-VRF On going 55,500,000 \\_ \n\\_ 2021/2022FY LSP-VRF On going 55,500,000 LSP-VRF On going 55,500,000 \\_\\_\\| \n\\_\\_\\_ \n2021/2022FY LSP-VRF On going 55,500,000 88 Andra Village Revolving Fund \u2014 2021/2022FY LSP-VRF 55,500,000 89 Awindiri Village Revolving Fund \nBelameling Village Revolving Fund \nGango Village Revolving Fund \nLSP-VRF On going 55,500,000 LSP-VRF On going 55,500,000 \\_\\_\\_\\| \n\\_ \n2021/2022FY LSP-VRF On going 55,500,000 92 Ibahwe Village Revolving Fund(Vrf) LSP-VRF On going 55,500,000 \\| \n93 Legu Village Revolving Fund \nLiwa South Village Revolving Fund \n2021/2022FY On going 55,500,000 \n2021/2022FY LSP-VRF On going 55,500,000 Lukuri Village Revolving LSP-VRF ing 55,500,000 \\_ \n97 Maduga South Village Revolving \n2021/2022FY LSP-VRF i 55,500,000 \n58 \n98 \nLSP-VRF On going \n99 On going 100 Odonga East Village Revolving Fund \nSeta \u2014tteevee \\_\\_\\{\\_s5,500,000/ 101 Ondoga West Village Revolving Fund \n2021/2022FY \\|\u0131SP-VRFE \\|Onging 55,500,000", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}, [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}]], "page": 62, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en 103", "metadata": {"headings": [{"headings_0": {"content": "en 103", "page": 63, "level": 5}}, {"headings_1": {"content": "18,500,000", "page": 62, "level": 8}}], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en ee (Onsena [35500000 Otubanga South Village Revolving Fund \n2021/2022 \\|\u0131sP-VRrFE \\|Ongoingn 55,500,000 104 Palorinya East Village Revolving Fund \nOn going \n105 Palorinya West Village Revolving Fund \nOn going 55,500,000 106 Mbale South Village Revoving Fund \nOn going 55,500,000 107 Rodo Village Revolving Fund \n2021/2022FY LSP-VRF On going 55,500,000 108 Drabijo Village Revolving Fund \nOn going \u201a500,000 109 Indilinga East Vrfmc \nLSP-VRF On going 55,500,000 110 Lionga Central Village Revolving \n111 Chinyi Village Revolving Fund \nOn going 55,500,000 a", "metadata": {"headings": [{"headings_0": {"content": "en 103", "page": 63, "level": 5}}, {"headings_1": {"content": "18,500,000", "page": 62, "level": 8}}, [{"headings_0": {"content": "en 103", "page": 63, "level": 5}}, {"headings_1": {"content": "18,500,000", "page": 62, "level": 8}}]], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aoauaovary_{ 2021/2022FY", "metadata": {"headings": [{"headings_0": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}, {"headings_1": {"content": "en 103", "page": 63, "level": 5}}], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ qoing\\_\\| 552000 Liwa North Village Revolving Fund \n\\|LSP-VrRFF \\|Onging 55,500,000 114 Maduga South Village Revolving Fund \n115 Palorinya Village Revolving Fund \n2021/2022FY [LSP-VRFFE \\|Ongoing 55,500,000 rn Revolving 22 LSP-VRF \nOn going \n1117 fund 2021/2022FY LSP-VRF On going 55,500,000 18 Kochi Central Village Revolving Fund \nLSP-VRF On going \n\\_\\_ \n. \nOdonga Central Village Revolving Fund \nOn going 55,500,000 420] Jambita Vegetable Growing \nOn going \u201a500,000 Akowana Vegetable Growing \nLSP-CIG On going 18,500,000 122 God With Us (B) Rice Production \nLSP-CIG \n123 Mata Akulubarau Vegetables Farming \n2022/2023FY \\|ispeiG POngoing 18,500,000 124 Tic Ber Vegetables Farming \n9222023Pr \\_\\_\\|1SP-s \\_\u2014Omgeing 18,500,000", "metadata": {"headings": [{"headings_0": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}, {"headings_1": {"content": "en 103", "page": 63, "level": 5}}, [{"headings_0": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}, {"headings_1": {"content": "en 103", "page": 63, "level": 5}}]], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nr se 1,275867460,000", "metadata": {"headings": [{"headings_0": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}, {"headings_1": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "59 \nAppendix 4: Irregularities arising from introduction of Implementing Partners \nS/No Name of project \nYear of Project Status of Budget Amount Project Component Implementation transferred to ARBEBVRL\\_ \\_implement partner", "metadata": {"headings": [{"headings_0": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}, {"headings_1": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}, [{"headings_0": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}, {"headings_1": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}]], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- mm nn \u2014 \n2 WASTE MANAGEMENT FACILITY AT OBONGI 2019/2020FY SERNM Not started \n56,000,000 56,000,000 OBONGI TOWN YOUTH NURSERY 2019/2020FY \nNot started 50er SER \nIBOA CENTRAL WOMEN COMM. NURSERY 2019/2020FY Not started 50,000,000 - 4 IBOA CENTRAL COMM.NURSERY S/P \nSERNM Not started 54,000,000 ee", "metadata": {"headings": [{"headings_0": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}, {"headings_1": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "FISHPOUND", "metadata": {"headings": [{"headings_0": {"content": "FISHPOUND", "page": 64, "level": 2}}, {"headings_1": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\_ \nIBOA EAST 2 CONSTRUCTION SERNM Not started 54,000,000 54,000,000 \nYAKINEMIJI FISH POUND CONSTRUCTION 2019/2020FY \\|SERNM Not started", "metadata": {"headings": [{"headings_0": {"content": "FISHPOUND", "page": 64, "level": 2}}, {"headings_1": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}, [{"headings_0": {"content": "FISHPOUND", "page": 64, "level": 2}}, {"headings_1": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}]], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,000,000 56,000,000", "metadata": {"headings": [{"headings_0": {"content": "56,000,000 56,000,000", "page": 64, "level": 8}}, {"headings_1": {"content": "FISHPOUND", "page": 64, "level": 2}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I YAKINEMIJL B FISH POUND CONSTRUCTION \n\\_.54,000,000 54,000,000 TOWN EAST FISH POUND CONSTRUCTION 2019/2020FY SERNM Not started \n\\_\\_ \\| \\| 56,000,000", "metadata": {"headings": [{"headings_0": {"content": "56,000,000 56,000,000", "page": 64, "level": 8}}, {"headings_1": {"content": "FISHPOUND", "page": 64, "level": 2}}, [{"headings_0": {"content": "56,000,000 56,000,000", "page": 64, "level": 8}}, {"headings_1": {"content": "FISHPOUND", "page": 64, "level": 2}}]], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,000,000", "metadata": {"headings": [{"headings_0": {"content": "56,000,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,000,000 56,000,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Odonga East Fish pond construction and 2020/2021FY SERNM Not started 60,634,107 \n=", "metadata": {"headings": [{"headings_0": {"content": "56,000,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,000,000 56,000,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "management", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 64, "level": 1}}, {"headings_1": {"content": "56,000,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Palorinya West Commercial Nursery Bed", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 64, "level": 1}}, {"headings_1": {"content": "56,000,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,142,692| _______39,299,884", "metadata": {"headings": [{"headings_0": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}, {"headings_1": {"content": "management", "page": 64, "level": 1}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Palorinya East Fish pond construction 2020/2021FY SERNM Not started 56,142,692 56,142,692 re Andra community Fruit orchard \nLionga Central Waste Management \nLionga south small scale irrigation for vegetable \n. growing \n17 Lukuri Fish pond construction \n56,142,692 ee SERNM Not started 60,634,107 - Not started 60,634,107 \n= \nI ; 2020/2021FY SERNM Not started 56,142,692 39,299,884 18 Kochi Establishment of Commercial Nursery Bed 2020/2021FY SERNM Not started", "metadata": {"headings": [{"headings_0": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}, {"headings_1": {"content": "management", "page": 64, "level": 1}}, [{"headings_0": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}, {"headings_1": {"content": "management", "page": 64, "level": 1}}], [{"headings_0": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}, {"headings_1": {"content": "management", "page": 64, "level": 1}}]], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,142,692", "metadata": {"headings": [{"headings_0": {"content": "56,142,692", "page": 64, "level": 2}}, {"headings_1": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mbale South small scale irrigation for vegetable 2020/2021FY SERNM Not started", "metadata": {"headings": [{"headings_0": {"content": "56,142,692", "page": 64, "level": 2}}, {"headings_1": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,142,692", "metadata": {"headings": [{"headings_0": {"content": "56,142,692", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 2}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 Belameling Fruit and Vegetable growing 2020/2021FY Not started 56,142,692 \\_\\_ \n21 Indilinga East Fish \n2020/2021FY SERNM Not started \n2 Yenit Gulley Control Construction \nNot started 26,539,589 Village A Ecological Fish Pond Sub Project 2020/2021FY SERNM Not started", "metadata": {"headings": [{"headings_0": {"content": "56,142,692", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 2}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,844,000", "metadata": {"headings": [{"headings_0": {"content": "56,844,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 8}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25 Odraji Commercial Nursery Bed Belameling Ecological Fish Pond 27 Dikiri Fish Pond \n2020/2021FY \\|SERNM Not started \nNot started 60,000,000 \\_ \\_\\_\\_\\_ - 2021/2022FY SERNM Not started 65,000,000 \n60 \nCommercial nursery bed in Unit 4 BLK 12 2021/2022FY SERNM \nNot started 110,000,000 Institutional greening in Iboa Pri. School 2021/2022FY SERNM Not started \nRestoration of River bank in Teremo Village 2021/2022FY SERNM Not started \naround Ndridir \n\\_", "metadata": {"headings": [{"headings_0": {"content": "56,844,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 8}}, [{"headings_0": {"content": "56,844,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 8}}], [{"headings_0": {"content": "56,844,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 8}}], [{"headings_0": {"content": "56,844,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 8}}]], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,600,625", "metadata": {"headings": [{"headings_0": {"content": "55,600,625", "page": 65, "level": 8}}, {"headings_1": {"content": "56,844,000", "page": 64, "level": 8}}], "page": 65, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "62,480,226 - \nOtubanga North fish pond \n2021/2022FY SERNM Not started 65,000,000 45,500,000 Odonga East small-scale Irrigation for vegetable 2021/2022FY SERNM Not started", "metadata": {"headings": [{"headings_0": {"content": "55,600,625", "page": 65, "level": 8}}, {"headings_1": {"content": "56,844,000", "page": 64, "level": 8}}, [{"headings_0": {"content": "55,600,625", "page": 65, "level": 8}}, {"headings_1": {"content": "56,844,000", "page": 64, "level": 8}}]], "page": 65, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "200,000,000", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 65, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production \nLonga commercial Nursery bed 2021/2022FY SERNM Not started 110,000,000 Village D Fruit and vegetable growing 2021/2022FY SERNM Not started \n61 \n197,390,562\\| \u2014 \nAppendix 5: Eailure to hold timely PDM SACCOSs General Meeting \nSN Vote Parish Name of Date \nWas the Date GM was Was \na Wasthevetting Was there a Was training (topical Name Name SACCO certificate of first GM held (Should be leadership criterion Bank subjects) of the PDM registration held within one \\| vetting following the Account SACCO members was issued (Yes/No) month from the committee PDM SACCO opening undertaken during the date of issue of elected and byelaws \nresolution meeting \ncertificate of inaugurated established? (Yes/No) (Yes/No) \u2014\u2014,tegistration) (Yes/No) (Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}, [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}]], "page": 65, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Obongi 2/5/2022 Yes 4/12/2022 Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Aringajobi \\| Aringajobi- \\| ne \\| \\| en DLG Aliba PDM \nSACCO \nDarbijo Drabijo-Aliba 2/5/2022 Yes 3/12/2022 Yes Yes Yes Yes \nPDM SACCO \nUbbi Ubbi-Palorinya 2/5/2022 Yes 20/1/2023 Yes \nPDM SACCO \nLionga Lionga-Obongi 2/5/2022 Yes 19/1/2023 Yes \nT/C PDM \nSACCO \nYes Yes = Yes \nYes \nMorobi Morobi-Itula 2/5/2022 Yes Yes \nde 29/1/2023 Se eee PDM SACCO \nObongi Demgbele Demgbele- 2/5/2022 = 21/1/2023 \nYes \nDLG Itula PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}, [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}]], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ed Yes : a Nes = \n2 Palorinya Palorinya- 2/5/2022 19/1/2023 Yes Yes \nDLG Palorinya PDM \nSACCO \nLiwa Liwa-Gimara 2/5/2022 Yes zer 7/1/2023 Yes Yes Yes \nPDM SACCO \ni Malanga Malanga- 2/5/2022 Yes", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "9. i Malanga Malanga- 2/5/2022 Yes", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Yes Ne Nero Ewafa PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Obongi Rodo Rodo-Aliba 2/5/2022 \n5/12/2022 DLG \nPDM", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "62 \nAppendix 6: Functionality of PDM SACCO board \nSN. Vote Name Parish Name Name of SACCO \nDate of board Did board members Remarks member fill expression of appointment interest forms", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}, [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}]], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mee en", "metadata": {"headings": [{"headings_0": {"content": "mee en", "page": 67, "level": 2}}, {"headings_1": {"content": "200,000,000", "page": 65, "level": 2}}], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sn ei en nen TE 1 Obongi DLG Aringajobi \nAringajobi-Aliba PDM SACCO 18/1/2023 No \nThe Board claimed expression of interest", "metadata": {"headings": [{"headings_0": {"content": "mee en", "page": 67, "level": 2}}, {"headings_1": {"content": "200,000,000", "page": 65, "level": 2}}], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ubbi-Palorinya PDM SACCO 1/2/2023 Obongi DLG \nforms were taken by CDO \nProperly elected/instituted board uw \nProperly elected/instituted board \nObongi DLG \\| Morobi Morobi-Itula PDM SACCO \nProperly elected/instituted board", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}, [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}]], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Properly elected/instituted board\n7. Obongi DLG Palorinya Palorinya-Palorinya PDM SACCO Not sure \nNo \nNo documents were accessed as the office was locked and no PDM Board member was around. Only interacted with PDC Members Liwa Liwa-Gimara PDM SACCO 31//1/2023 Yes Properly elected/instituted board Obongi DLG Malanga Malanga-Ewafa \n\\| PDM SACCO 8/12/2022 Yes \nProperly elected/instituted board \nObongi DLG Rodo Rodo-Aliba PDM \n18/1/2023 \nThe Parish chief claimed the expression of interest form were taken by CDO", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "63 \nAppendix 7: Non functionality of SACCO committees and sub committees \nVote Name of \"\\| Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and Remarks Name SACCO camentee Committee committee Committee Committee Development investment \nservices sub sub \n. \\_ \\_ . . \\| \n\\|\\_Committee Committee \n\\_ \n; \n\\| Wasit Isthe Wasit Is the Was it Is the Was Is the Wasit Is the Was it Isthe Wasit Is the comm Const commit Constit commit \\| it comm Const committe Constit comm Const comm ittee ituted tee uted? tee Const ittee ituted e uted? ittee ituted ittee opera ? operati (yes/N operati ituted opera ? operation (yes/N opera ? opera tional (yes/ onal? 0) onal? ? tional (yes/ al? 0) tional (yes/ tional", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}, [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}]], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- No) (operat (operat (yes/ ? No) (operatio ? No) ? (oper ional or ional or No) (oper nal or Not (oper (oper ation Not Not ation operation ation ation al or operati operati al or al) al or al or Not onal) onal) Not Not Not opera opera opera opera tional tional tional tional ) ) ) )", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Obongi Aringajobi- \nNo No No No No No No production, marketing, DLG Aliba PDM \nbusiness and finance sub SACCO committee. Supervisory committee in place but no reports to confirm its", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "ae", "page": 67, "level": 3}}], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee \nee \n\\_ \\_ \\_\\_\\_\\_\\| \\_\\_ Obongi Drabijo-Aliba \nNo No No No No No production, marketing, DLG PDM SACCO \nbusiness and finance sub committee. Supervisory committee in place but no reports to confirm its functionali \nUbbi- \nNo No No No No production, marketing, Palorinya \nbusiness and finance sub PDM SACCO \ncommittee. Supervisory committee in place but no reports to confirm its \nLionga- Obongi T/C PDM SACCO \n64", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "ae", "page": 67, "level": 3}}, [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "ae", "page": 67, "level": 3}}], [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "ae", "page": 67, "level": 3}}], [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "ae", "page": 67, "level": 3}}]], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bu \nNo \nNo No No production, marketing, business and finance sub committee. Supervisory committee in place but no \\| reports to confirm its functionality \nObongi \nNo production, marketing, DLG \nbusiness and finance sub committee. Supervisory committee in place but no reports to confirm its functionali \nObongi \nNo production, rea DLG \nbusiness and finance sub committee. Supervisory committee in place but no reports to confirm its functional \nNo production, marketing, business and finance sub committee. Supervisory committee in place but no reports to confirm its", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}, [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}]], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}], "page": 69, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IL \nNo production, marketing, business and finance sub committee. Supervisory committee in place but no reports to confirm its functionali \nNo production, marketing, DLG \nbusiness and finance sub committee. Supervisory committee in place but no reports to confirm its", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}], "page": 69, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], "page": 69, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Obongi \n. No production, marketing, DLG \nbusiness and finance sub committee. Supervisory committee in place but no reports to confirm its functionali \nAppendix 8: Transfer of PRF to un-licenced SACCOs \nSN. a Name Parish Name Name of SACCO \nIs the SACCO registered under Microfinance Remarks \nInstitutions money lenders act 2016? (Yes/No) \u2014\u2014\u2014 som Aringajobi-Aliba PDM SACCO \\_\\_\\_\\| \n~ \nNo \nObongiDLG Darbijc Drabijo-Aliba PDM SACCO \nNo \nObongi DLG Ubbi Ubbi-Palorinya PDM SACCO \nNo \nTe a ee ee Obongi DLG Morobi \nMorobi-Itula PDM SACCO \n3\u2014 6 Obongi DLG Demgbele-Itula PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}, [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}]], "page": 69, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Not", "metadata": {"headings": [{"headings_0": {"content": "Not", "page": 70, "level": 8}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], "page": 70, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "registered", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 70, "level": 8}}, {"headings_1": {"content": "Not", "page": 70, "level": 8}}], "page": 70, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \n7 Obongi DLG Palorinya Palorinya-Palorinya PDM SACCO \nNot registered \nObongi DLG Liwa Liwa-Gimara PDM SACCO Obongi DLG Malanga Malanga-Ewafa PDM SACCO \n10 Obongi DLG \nRodo-Aliba PDM", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 70, "level": 8}}, {"headings_1": {"content": "Not", "page": 70, "level": 8}}, [{"headings_0": {"content": "registered", "page": 70, "level": 8}}, {"headings_1": {"content": "Not", "page": 70, "level": 8}}], [{"headings_0": {"content": "registered", "page": 70, "level": 8}}, {"headings_1": {"content": "Not", "page": 70, "level": 8}}], [{"headings_0": {"content": "registered", "page": 70, "level": 8}}, {"headings_1": {"content": "Not", "page": 70, "level": 8}}]], "page": 70, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Not registered", "metadata": {"headings": [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}], "page": 70, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not registered N Not registered \n66 \nAppendix 9: Failure to update household registers \nSN Vote Parish Name of SACCO Name Name", "metadata": {"headings": [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}, [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}], [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}], [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}]], "page": 70, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Obongi Ubbi PDM", "metadata": {"headings": [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_\\_\\| DLG \u2014\\_ Ubbi-Palorinya SACCO \nNumber of PDM Does SACCO maintain updated", "metadata": {"headings": [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}, [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}]], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201eenterprises enterprise and House hold registers_", "metadata": {"headings": [{"headings_0": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}, {"headings_1": {"content": "Not registered", "page": 70, "level": 8}}], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nsl Obongi DLG Lionga-Obongi T/C PDM SACCO \u2014\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}, {"headings_1": {"content": "Not registered", "page": 70, "level": 8}}], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. Obongi DLG Demgbele-Itula PDM SACCO \n3 \n=\\| Obongi DLG Palorinya Palorinya-Palorinya PDM a SACCO", "metadata": {"headings": [{"headings_0": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}, {"headings_1": {"content": "Not registered", "page": 70, "level": 8}}], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 \n67 \nAppendix 10: Failure to carry out Wealth ranking of households \nSN Vote Name Parish Was wealth No. of No. of villages Remarks Name ranking carried villages were wealth \n\\| DLG Aringajobi", "metadata": {"headings": [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}, [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}], [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}], [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}], [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}]], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Obongi", "metadata": {"headings": [{"headings_0": {"content": "Obongi", "page": 72, "level": 2}}, {"headings_1": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Obongi DLG Darbijo Obongi DLG Ubbi \nObongi DLG Lionga \nout at parish \nranking was \n\\_level? \\_carried out \n9 \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response", "metadata": {"headings": [{"headings_0": {"content": "Obongi", "page": 72, "level": 2}}, {"headings_1": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, [{"headings_0": {"content": "Obongi", "page": 72, "level": 2}}, {"headings_1": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}], [{"headings_0": {"content": "Obongi", "page": 72, "level": 2}}, {"headings_1": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}]], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "on _", "metadata": {"headings": [{"headings_0": {"content": "on _", "page": 72, "level": 3}}, {"headings_1": {"content": "Obongi", "page": 72, "level": 2}}], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response \nObongi \\_ ee \nDLG Morobi \\| \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response \nObongi DLG Demgbele \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response \n\\| \nObongi \\_ \\| DLG Palorinya \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response \nObongi DLG \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response", "metadata": {"headings": [{"headings_0": {"content": "on _", "page": 72, "level": 3}}, {"headings_1": {"content": "Obongi", "page": 72, "level": 2}}, [{"headings_0": {"content": "on _", "page": 72, "level": 3}}, {"headings_1": {"content": "Obongi", "page": 72, "level": 2}}]], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cObongi", "metadata": {"headings": [{"headings_0": {"content": "\u201cObongi", "page": 72, "level": 3}}, {"headings_1": {"content": "on _", "page": 72, "level": 3}}], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee DLG \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response \n68 \nName of Name \nthe Date \nWere the loan \nwas \nobtained village meeting convened by the", "metadata": {"headings": [{"headings_0": {"content": "\u201cObongi", "page": 72, "level": 3}}, {"headings_1": {"content": "on _", "page": 72, "level": 3}}, [{"headings_0": {"content": "\u201cObongi", "page": 72, "level": 3}}, {"headings_1": {"content": "on _", "page": 72, "level": 3}}], [{"headings_0": {"content": "\u201cObongi", "page": 72, "level": 3}}, {"headings_1": {"content": "on _", "page": 72, "level": 3}}]], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11/5/2023", "metadata": {"headings": [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], "page": 73, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "approval processes followed apart from selection using \n10/04/2023 \napproval processes followed apart from selection using \nIdranya William 20/04/2023 application and approval processes followed apart from selection using \nMundua Apolonia 11/5/2023 \napproval processes followed apart from selection using \n31/5/2023 \napproval processes followed apart from selection using \n24/5/2023 \napproval processes followed apart from selection using \nAndrupio Clara Beneficiary application and not sure \napplicant were not accessed since office was locked Ecima Christopher 30/6/2023 \napproval processes followed apart from selection using \n69 \nMalanga Chamuku 30/10/2023 1,000,00 Loan application and \\|", "metadata": {"headings": [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}, [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}]], "page": 73, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Malanga- | Amidu", "metadata": {"headings": [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], "page": 74, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ewafa PDM 0 approval processes followed \\| SACCO \napart from selection using \nPDMIS \n\\| \nObongi Rodo Rodo-Aliba Betty Oliru 11/5/2023 500,000 \nLoan application and \nDLG PDM \napproval processes followed \napart from selection using PDMIS \n70 \nAppendix 12: Failure to obtain an insurance polic \nSN. Vote Name \nName of SACCO \nName of PRF Loan If the loan is for a farming operation, beneficiary Amount \ndid the borrower obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme", "metadata": {"headings": [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}, [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}]], "page": 74, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(VAIS)?", "metadata": {"headings": [{"headings_0": {"content": "(VAIS)?", "page": 75, "level": 1}}, {"headings_1": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}], "page": 75, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "metadata": {"headings": [{"headings_0": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}, {"headings_1": {"content": "(VAIS)?", "page": 75, "level": 1}}], "page": 75, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ten sidan \nRN Drabijo-Aliba PDM 100,000 No \nSACCO \nSl Kil l= Idranya \nInsurance policy not obtained SACCO \nWilliam \nFE seal Lulu Bosco \nInsurance policy not obtained SACCO \nObongi DLG Palorinya Palorinya-Palorinya Andrupio Clara 300,000 \nInsurance policy not obtained PDM SACCO \nObongi . \\_ DLG Liwa Liwa-Gimara PDM Ecima \nInsurance policy not obtained SACCO \nChristopher", "metadata": {"headings": [{"headings_0": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}, {"headings_1": {"content": "(VAIS)?", "page": 75, "level": 1}}, [{"headings_0": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}, {"headings_1": {"content": "(VAIS)?", "page": 75, "level": 1}}], [{"headings_0": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}, {"headings_1": {"content": "(VAIS)?", "page": 75, "level": 1}}]], "page": 75, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fone eee |", "metadata": {"headings": [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}], "page": 75, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Insurance policy not obtained SACCO \nChamuku \n71 \nAppendix 13: Irregularities in project implementation \nSN. Vote Parish Name of SACCO Name of Loan Loan Amount \\| Project Status of the project Remark \nName Name \nPRF Amount as as per funded \nbeneficiary per SACCO household records evidence", "metadata": {"headings": [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}, [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}], [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}], [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}], [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}], [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}]], "page": 75, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 76, "level": 2}}, {"headings_1": {"content": "Fone eee |", "page": 75, "level": 3}}], "page": 76, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". . Lo = \\_ \n\\{ \u2014 I \nObongi Aringajobi Aringajobi-Aliba Zaituni Wadri 500,000 500,000 Produce Bee: Fran \\| Produce shop progressing well \nDLG PDM SACCO \nbuying and \nee \u20ac 5 \\| 3", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 76, "level": 2}}, {"headings_1": {"content": "Fone eee |", "page": 75, "level": 3}}, [{"headings_0": {"content": "provided", "page": 76, "level": 2}}, {"headings_1": {"content": "Fone eee |", "page": 75, "level": 3}}], [{"headings_0": {"content": "provided", "page": 76, "level": 2}}, {"headings_1": {"content": "Fone eee |", "page": 75, "level": 3}}], [{"headings_0": {"content": "provided", "page": 76, "level": 2}}, {"headings_1": {"content": "Fone eee |", "page": 75, "level": 3}}]], "page": 76, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "selling", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], "page": 76, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "52 \nDarbijo Drabijo-Aliba PDM Odrata 100,000 100,000 Goat \nOnly bought 1 he goat for \nSACCO Zulaika rearing UGX.80,000 and used UGX.20,000 for transport \nUbbi-Palorinya PDM Idranya 800,000 800,000 Sunflower SACCO William growing \nObongi Lionga Lionga-Obongi T/C Mundua 1,000,000 1,000,000 Produce \nBeneficiary said she had a sick \nDLG PDM SACCO Apolonia \nbuying and \nchild at home hence her shop/ \nselling \nstall not Visited to confirm \nstatus.", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}, [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}]], "page": 76, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file