diff --git "a/reports/chunks/Pader District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Pader District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Pader District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF PADER DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORGA;", "metadata": {"headings": [{"headings_0": {"content": "ORGA;", "page": 1, "level": 2}}], "page": 1, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORGA;", "page": 1, "level": 2}}], "page": 1, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nPAGE \nTE a TCI \u00a9 ii een Reon a \niii TEE EEE EEE ESTER 1 BASIS FOR Oe UN ne 1 KEY AUDIT MATTERS \n1 wossssencsscsnssacsiansisseatntesncsncsencnnaneenncrensneenecensnunurarcormsurarvevunenesessievsnsestesueeseververasessien 1.0 Implementation of the Approved BUdGet...........ccccccescssessescesessssessstsesetsreecsesscstsacsecerseceresees 1 2.0 Management of the Government Salary Payroll.........ccccccccsccsesscscsscseseseesessevessevsecsneeneesecers 8 RRO rm RT FO gga \n10 er gmap ee 3.0 \nChange in Accounting Treatment for Non-current Assets... 10 Bee elo 11 en en cate USE \\| 6.0 Implementation Of Key Government Grants/ProgramMmMeS..........c.ccccsccsssssseesessseetseeeeeeeees 11 6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 12", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORGA;", "page": 1, "level": 2}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORGA;", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORGA;", "page": 1, "level": 2}}]], "page": 1, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "metadata": {"headings": [{"headings_0": {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "page": 2, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 .................... 6.3 Education Development Grant \n17 .........c.cccccccccscecesescssssesesesecsescsusececsesececsvesencecsvacsusecavstsesseevanees 64 Piero Saale Tesla 20 BER AE SE REIS SIR IT americas \n23 ere ere manera ee MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........ae 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \n23 aaa. KEHER. REPORTINSBESRONSREHITIES 24 een REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...........uaeenennennnn 25 7.0 Implementation of the Parish Development Model... 25 xcracistssasactnar nsncornesanenneennuennsnnatnd sce nennen une nennen Eee EEE TE EEE \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "page": 2, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}, [{"headings_0": {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "page": 2, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}]], "page": 2, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "page": 2, "level": 2}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDLG District Local Government \n0 \\|", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "page": 2, "level": 2}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 6}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions Ministries, Departments and Agencies \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 6}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 6}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 6}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 6}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eee Ministry of Local Government \nle nn BREI SIE \\| Program Budgeting System \nPublic Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 6}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasu", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 8}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 8}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FUGX Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= UWEP Uganda Women Empowerment Project \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF PADER DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Pader 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 Pader 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": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 3, "document_name": "Pader 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. \nT have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \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 Pader District Local Government 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 the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Pader District had a budget of UGX.43,145,222,113 out of which UGX.41,782,383,815 (97%) was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 4, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 2: Showing the percentage of the budget supported by warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\_SN\\_\\| Details \nBudget UGX (A) WarrantsUGX(B) \\_% age of warrants (B/A) =\\| \n\\| \nRecurrent (Wage) \\_26,124,198,685 26,124,198,683 100% \\_ \\| \\| \\_ \nRecurrent (Non-wage) 9,984,448,946 9,477,726,970 \n\\_\\_\\| \n\\_\\_. \nDevelopment 7,036,574,482 6,180,458, 162 \n\\_\\_\\| L Tr Total 43,145,222,113 41,782,383,815 97% \nOut of the total warrants of UGX. 41,782,383,815 I reviewed expenditure on activities/outputs worth UGX. 28,552,935,161 (68%) as summarised in the table below; \nTable 3: Showing expenditure on activities/outputs sampled for review \nCumulative \nActual Amount Cumulative \n%age out of Sn Details \n(UGX) Actual Amount total \n1 Wage expenditure (Payroll audit/FS-audit \\_\\_23,945,790,089 23,945,790,089 57% Theme area-PDM expenditure audited 94,053,800 \\_\\_-24,039,843,889 58% \\| \n\\_\\_\\_ \n\\| \n3 Focus area-Microscale irrigation projects 237,327,791 24,277,171,680 58% 4 \n4 \nFocus area-Education grant - Formerly SFG \n333,594,921 24,610,766,601 \\|", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}]], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| vo |", "metadata": {"headings": [{"headings_0": {"content": "| vo |", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Focus area-UGIFT (Infrastructure) r 2,356,354,473 26,967,121,074 Focus area-Water development grant (Piped \nwater, and Rural water and Sanitation grant) \nS27,188,199 at NEES Outputs/activities under budget performance \nreview (URF Road rehabilitation maintenance 1,058,625,948 28,552,935,161 fund e DDEG projects \nTotal ofthe warrants audited =\\| \u2014\u2014(28,552,935,161 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| vo |", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, [{"headings_0": {"content": "| vo |", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}], [{"headings_0": {"content": "| vo |", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}]], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DO", "metadata": {"headings": [{"headings_0": {"content": "DO", "page": 5, "level": 2}}, {"headings_1": {"content": "| vo |", "page": 5, "level": 3}}], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "___|", "metadata": {"headings": [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total of UGX.41,782,383,815 in the financial year 2022/2023, UGX.23,945,790,089 (57%) was spent on wage costs for which I issued a separate \nNo Observation Recommendation 1:1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, Pader District Local Government planned to I \nadvised the collect local revenue of UGX. 714,000,000 however; by the end of the year, only Accounting Officer to UGX. 210,332,691 had been collected representing 29.5 % performance. The come up with strategies summary is in the table below. \nas well as new sources of revenue to ensure Approved Actual \nthat local revenue is budget Collections \ncollected as planned. \\| \n7 \nTax Revenues 422,764,000 43,272,100 379,491,900 \nNon-Tax 291,236,000 167,060,591 124,175,409 \nRevenues \nE Total 714,000,000 210,332,691 503,667,309 \n\\| \nPader District Local Government collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to Appendix 1 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. Appendix 1(b) refers \nThe Accounting Officer attributed this to under collection of Local revenue to the ban on taxation of Forest products which was the major source of revenue. \n1.2 Performance of GOU warrants \nI advised the The District Local Government had an approved budget of UGX. 41,101,222,113 Accounting Officer to to implement the various programmes, out of which UGX. 40,639,645,525 was roll over the affected warranted resulting in a shortfall of UGX.461,576,588 representing 99% activities \nfor performance. \nimplementation in the subsequent year. \nThe performance of warrants for each of the programmes is shown in the table \nbelow; \nProgram Revised Budget % of Fundin \nAGRO- 1,426,375,792 1,426,375,792 \n\u201c100% \\| INDUSTRIALIZATION \nIE \nCOMMUNITY 455,247,525 255,247,525 56% MOBILIZATION AND \nMINDSET CHANGE \n\\| \nDEVELOPMENT PLAN 162,471,107 162,471,104 100% IMPLEMENTATION \n\\| \n\\| \nGOVERNANCE AND 1,440,433,270 1,440,433,266 100% \nHUMAN CAPITAL 29,960,127,671 \\| 29,795,334,957 99% DEVELOPMENT \\| \\| \nINTEGRATED TRANSPORT 1,958,578,321 1,862,489,060 95% INFRASTRUCTURE AND \nSERVICES \nNATURAL RESOURCES, 886,933,572 886,933,572 100% CLIMATE \nNo Observation Recommendation \nProgram Amount not Activities Purpose of the Warranted \nunimplemented \nCOMMUNITY 200,000,000 Donations To sensitize the MOBILIZATIO \ncommunity on mind N AND set change. MINDSET", "metadata": {"headings": [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}, [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}]], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CHANGE", "metadata": {"headings": [{"headings_0": {"content": "CHANGE", "page": 7, "level": 3}}, {"headings_1": {"content": "___|", "page": 5, "level": 11}}], "page": 7, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "CHANGE", "page": 7, "level": 3}}, {"headings_1": {"content": "___|", "page": 5, "level": 11}}], "page": 7, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "si", "metadata": {"headings": [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], "page": 7, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HUMAN \n123,097,505 Transfer to To enable members CAPITAL \nOther \nof society to realize DEVELOPMENT Government their potential Units \nHUMAN 41,695,208 Travel inland To enable CAPITAL members of society DEVELOPMENT \nto access avenues for them to realize their potential \nRee ir \\| \nINTEGRATED 73,105,510 District To ensure safe, TRANSPORT \nUnconditional inclusive and a INFRASTRUCT Grant- Non sustainable URE AND Wage transport system SERVICES \n\\_ \nINTEGRATED 5,578,750 Maintenance - To ensure safe, TRANSPORT \nMachinery & \ninclusive and a INFRASTRUCT Equipment sustainable URE AND \nOther than transport system SERVICES \nTransport \nEaui \nINTEGRATED \nTr TRANSPORT \nOther \ninclusive and a INFRASTRUCT Government sustainable URE AND Units transport system SERVICES \n\\| \nPUBLIC \nPension \nTo ensure welfare SECTOR is realised TRANSFORMA \nne men une \nAs a result of failure to warrant the budgeted funds, the District could not adequately implement the following; \nMonitoring of activities in the education and health departments \n. \nRoad maintenance activities within the district . \nThe Accounting Officer attributed it to under release of funds from Government. \n1.3 Performance of External Assistance \nI advised the The entity had an approved budget for external assistance of UGX. Accounting Officer to 1,330,000,000 from the various programmes out of which UGX. 473,883,682 engage \nthe was warranted resulting in a shortfall of UGX.856,116,318 representing 36 % development partners performance. \nfor their commitment and rollover the The performance of warrants for each of the programmes is shown in the table \nunimplemented", "metadata": {"headings": [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}, [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}]], "page": 7, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], "page": 8, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Program \nAmounts not Activitie Purpose of the Warranted s unimplemented \nCOMMUNITY \n8,929,400 Travel To sensitize the MOBILIZATION AND \ninland community on mind MINDSET CHANGE \nset change. \nHUMAN CAPITAL 847,186,918 Travel To enable members DEVELOPMENT \ninland of society to access avenues for them to realize their potential Grand Total 856,116,318 \nAs a result of failure to warrant the budgeted funds, the district could not implement the following; \nThe Accounting Officer explained that this budget performance was attributed to non-release of funds from all of the planned development partners.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}]], "page": 8, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], "page": 8, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= 1.4 Utilization of Warrants \nOut of the total warrants of UGX.41,738,783,815 availed during the \nadvised the UGX.38,042,424,369 was utilized by the entity resulting in un-utilized warrants of Accounting Officer to UGX.3,696,359,446representing utilization of 91% as shown in Table below \nliaise with MoPs and MoFPED to ensure that The warrants that were not utilized were meant for the following activities that the funds are re-voted were partially or not implemented at all. \nback in a\\_ timely manner to the entity Programme \\| Warrants (UGX) Warrants \nfor utilization in the Utilized (UGX) subsequent year. Agro-Industrialization 1,426,375,792 1,332,231,229 \\| \nI further advised the Tourism Development \n\u201e\\_6,679,997 Natural Resources, 899,033,572 892,444,286 \nAccounting Officer to increase supervision Environment, Climate \nChange, Land A \nand monitoring of work Private Sector 64,635,146 54,044,975 progress to ensure Development \nits completion within Integrated Transport 1,862,489,060 1,857,139,419 the specified time. Infrastructure And \nServices \nHuman Capital 30,254,508,039 27,350,284,848 \nDevelopment \nPublic Sector 4,780,299,892 4,148,602,300 \nTransformation \nCommunity 279,998,125 279,239,136 \nMobilization And \nMindset Change \nGovernance And 1,975,303,088 1,958,078,850 \n\\| Development Plan 189,461,104 163,679,289 Implementation \n41,738,783,815 38,042,424,369 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nNo Observation Recommendation 3 Human Capital \\| 726,406,789 General Staff Late release of \n\\| Development Salaries supplementary \n\\| Sector 554,259,384 Gratuity \nPublic \nDelayed \nTransformation processing of \nGratuity files \nlead to funds \nbeing swept \nback \n~~ \n; Human Capital \n493,226,142 General Staff Late release of \n\\| Development Salaries supplementary", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}]], "page": 8, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sector", "metadata": {"headings": [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], "page": 9, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~~ Public Pension Delayed Transformation processing of pension files \nlead to funds being swept back \n\\_ Sustainable 114,236,992 Office The funds Urbanisation Equipment - were released \\_ And Housing \nAcquisition late and couldn't be spent \nAs a result of failure to utilise warrants; \ne Payment of Gratuity, Pension and General Staff Salaries. \ne Purchase of Office Equipment \nConstruction of Non-Residential buildings at Latanya Seed S.S e \nThe Accounting Officer explained that the unspent funds were mainly due to receipt of wage in the last quarter and the works at Latanya seed school that were still in progress that couldn\u2019t be paid before certification. \n1.5", "metadata": {"headings": [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}, [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}]], "page": 9, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack \\_of appropriate performance indicators and targets in the work \nplans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states I \nadvised the that the work plan of a vote shall indicate the key performance indicators to be Accounting Officer to used to gauge the outputs. \nliaise with MoFPED and National Planning Part A of the performance contract for Accounting Officers outlines the core Authority (NPA) to performance requirements against which their performance should be assessed customise PIAPS for in regard to achievement of planned results. This requires the Accounting Officer \nLocal Governments. \nto be assessed on the extent to which annual key performance indicators and \ntargets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 7 outputs with a total of 63 activities. I noted the following; \n\u00ab 6 outputs had 51 activities with clear performance indicators and targets and were fully quantified. \n\u00ab 1 output had 12 activities with clear performance indicators and targets 06 activities did not have clear performance indicators and targets, six (06) without clear performance indicators and targets as summarized in the table below and detailed in Appendix 1(c). \nNo Observation ie Recommendation Outputs not \\|", "metadata": {"headings": [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}, [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}]], "page": 9, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "271,997,948", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fully quantified \n6 \\| 4,467,616,568 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}, [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}]], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the lack of appropriate indicators and \ntargets in the workplan was because the Programme Budgeting System (PBS) \nhas Programme implementation Action Plans (PIAPS) have outputs and \nindicators which are not customized to local government. \n1.6 Implementation of outputs \nI advised the I assessed the implementation of Seven (07) outputs with Sixty-three (63) Accounting Officer to activities worth UGX. 4,467,616,568 and noted that; \nengage MoFPED for timely release of funds All the seven (07) outputs with sixty-three (63) activities worth UGX. for implementation of 4,467,616,568 were partially implemented. Out of the sixty-three (63) activities, activities and also the entity fully implemented Fifty-one (51) activities; seven (07) activities were streamline procurement partially implemented, while five (05) activities remained unimplemented. \nprocesses to address delays. \nTable showing Implementation of Outputs \nCategory No. \nNo of No of Expenditure I also advised the of outputs of \nactivities activi Amount (UGX) Accounting Officer to outp \npartially ties \nroll over the partial and \\| uts implement not \nun-implemented \nasse ed imple \nssed ment activities to the subsequent year. \nPartially \n\u201d 4,467,616,568 implemented \noutputs \n~~ 4,467,616,568 \nPartial/non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did partially/didn\u2018t implement the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}, [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}]], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of staff house at Aswa Bridge Army P/S\n2. Construction of a Non-Residential Buildings (Schools) at Latanya Seed Secondary School\n3. Upgrade of Okinga HC II (Non-Residential Building)\n4. Construction of Non-Residential Buildings by Contractor Laguti Sub County Offices\n5. Monitoring and Supervision of capital work", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 1 (d) for \nThe Accounting Officer explained that these were mainly UGIFT funded projects whose funds were released towards the end of the financial year and delays in the procurement process that affected other activities \n1.7 Delivery of Services from Implemented Activities \n1.7.2 The Service Delivery Under Focus Areas \nI sampled five (05) out of seven (07) activities in two (02) focus areas with a total expenditure of UGX. 2,689,949,394 for physical inspection to assess key service delivery indicators. The tab key observations; details are provided in Section 3.0 of this report. \nArea Key \\_ \nFocus \nObservation \none classrooms rin Education Construction of block of two \n\\+ I advised the Accounting Development at Oguta P/S. \nOfficer to engage the Grant \ne At the time of inspection, works were \ncontractor to fix the defects complete however, the structure was \nwithin the liability period. developing cracks in the floor that needed to \nbe fixed by the contractor. \nConstruction of a staff House at Aswa Army Bridge P/S \n\u00b0 I also advised the Accounting \\| Officer to ensure that the contractor resumes work on the site. \nAt the time of inspection, works were at 60% \ne \n\\| \nhowever, the site had been abandoned. Part \n\\| \nof the Door and Window Works, external \nfinishes, painting, Internal finishes, furniture \n& Fittings, lightening protection and Rain \nwater goods had not been done/ Installed. \nImplication \ni \nThe remaining works may not be completed in time since the site had been abandoned.", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}, [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}]], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. UGIFT Uparade of Okinga HCII to HCIII \nI advised the Accounting e Works were still on going, construction of the \nOfficer to engage the contactor pit latrine had stalled because the site was \nto relocate the site for submerged with water and was yet to be \nconstruction of a VIP latrine, relocated to a new site \nand also ensure repair of the Repair of the out-patient ward had not yet \nout-patient ward are started. \ncommenced and expedited. Construction of Ogom Seed Secondary \nSchool. \nI advised the Accounting The Administration block was completed Officer to engage the however, there were defects like cracks on \ncontractor to fix the defects the flow which need to be fixed by the \nwithin the liability period. contractor. \nI also advise the Accounting Furniture which ought to have been Officer to engage the delivered had not been supplied. \ncontractor to ensure that furniture is supplied. Implication \nThe district may incur additional costs to \nrelocate the construction of the VIP latrine. \nThe defects may affect the lifespan of the \nstructure if not fixed.", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], "page": 11, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM \n155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against for \nPader District Local Government had a wage budget of UGX.26,124,198,685, out of which UGX.23,945,790,089 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}, [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}]], "page": 11, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "271,997,948", "page": 10, "level": 3}}], "page": 12, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.1 Utilization of the Wage Budget \nPader District Local Government had an approved wage budget of UGX. I \nadvised the 20,510,695,082 and obtained supplementary funding of UGX. Accounting Officer to 5,613,503,603 resulting into a revised wage budget of UGX. ensure that the 26,124,198,685 which was all warranted. \nunimplemented \nOut of the total warrants, UGX. 23,945,790,089 was utilized by the District activities are rolled Local Government resulting in un-utilized warrants of UGX. 2,178,408,594 over to the subsequent representing utilization of 92% as summarized in the table below and year. \ndetailed in Appendix 2 \nApproved Supplement Revised Warrants Payments Unspent Budget ary UGX. Budget UGX. UGX. Balance UGX. UGX, UGX.", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "271,997,948", "page": 10, "level": 3}}, [{"headings_0": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "271,997,948", "page": 10, "level": 3}}]], "page": 12, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\_ \\| 198 23,945,79 5 082 \\|03 \u201a683 0,089 \nFrom the analysis, I noted that \ne The supplementary funding of UGX. 2,178,408,594 was not utilized. \nThe Accounting Officer acknowledged the observation and explained that the unspent funds were mainly wage which was received in the last quarter and could not be absorbed. \n2.2 Validation of employees on the entity payroll \nThe District had 1,915 employees on the IPPS payroll of which 1,831 I \nadvised the (95.6%) were fully verified, two (02) (0.1%) partially verified and 82 Accounting Officer to (4.2%) did not show up. \nregularly review the In addition, 45 individuals had not accessed the payroll by end of June, district payroll to", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}]], "page": 12, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the promptly remove such District wage bill. \nemployees and avoid continued loss of funds The following observations were made; \nto government. \na) 1,831 (95.6%) employees appeared for the validation exercise and \npresented all the pre-requisite documents to confirm their existence For staff on transfer of and regularity of recruitment. \nservice, I advised the Accounting Officer to b) Two (02) (0.1%) employees appeared for headcount were partially initiate a process of validated due to lack of minutes/extracts from other Service transfer of salary Commissions to support their first appointment. \npayment to their new duty stations, \nc) total of 82(4.2%) employees on the payroll did not appear for the \nvalidation and were categorised as follows; \nI advised the Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "iV. \nI further noted that 30 individuals who were paid UGX 57,769,157 in the last four years, were not accounted for and these were omitted from the validated payroll. \nd) 45 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that; \ne The employees who were confirmed to have exited the district had either died, retired, absconded or had been transferred. \ne For individuals who did not show up for validation and not accounted for, the Accounting Officer did not give a response.", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}]], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 484 employees on the payroll had inconsistencies in their dates I \nadvised the of birth, captured in the payroll and data captured by NIRA on the National Accounting Officer to IDs. The information is critical in the identification of an individual. \nfollow up the matter with MoPS to ensure Inconsistent information undermines the integrity of the District\u2019s records that employee details and may complicate the employee service history and retirement are corrected on the procedures. Where the errors in dates of birth increase the length of payroll. \nservice, it may lead to the irregular extension of employee service. \nThe Accounting Officer explained that management had made efforts to submit records of the affected officers to Ministry of Public Service to effect the change of dates of birth on the payroll. \ne) \nReview of the Pader DLG Staff Establishment", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}]], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the establishment revealed; \ni. Out of 114 approved positions, a total of 60 positions were filled I \nadvised the leaving a gap of 54 vacant positions. \nAccounting Officer to ii. The entity did not have an approved and costed staff prioritize and urgently establishment for primary, secondary and tertiary institutions follow up the issue while the staff structure for health facilities issued by Ministry of with District Service Health was not incorporated into the district approved structure. Commission, \nthe iii. Relatedly, the entity did not have a staff list. \nMinistry of Public Service and MoFPED to The Accounting Officer acknowledged the shortcoming and indicated that have these critical the Ministry of Education and Sports as well as Ministry of Public Service positions filled to will be engaged to put in place a staff structure for all education enhance \nservice institutions in the District.", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery;", "metadata": {"headings": [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter. \n4.0 Receivables \nParagraph 15.12.5 of the Treasury Instructions, 2017 requires that, the Accounting Officer of vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. \nI noted that the District had receivables figure of UGX.927,072,746 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. \nReceivables represent an idle asset that would otherwise be used for service delivery. The Accounting Officer explained that although efforts such as continuous monitoring and mobilization had been strengthened to improve recovery of funds from the Youth and Women Interest Groups, the response from the groups remained poor. Recommendation \nI advised the Accounting Officer to engage MoGLSD for support to ensure all outstanding funds are recovered. \n5.0 Payables \nI noted that the District had a payables of UGX.1,184,541,862 as presented in the statements of financial position and disclosed in notes 27 and 28 of the financial statements. The amounts relate to mainly to deposits and goods and services consumed and not paid for. \nThere is a risk of loss of funds due to possible to litigation as a result of none or delayed settlement.", "metadata": {"headings": [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}]], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], "page": 14, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T advised the Accounting Officer to endeavour to have the obligations settled. \n6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nPader District budgeted and received UGX.529,812,190 (100%) for the financial year 2022/23. Out of the UGX 529,812,190 received, the District spent UGX.527,188,139(99.5%) leading to un-utilized funds of UGX.2,624,051. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN \\| Category Activity \nPlanned quantity \\| Actual quantity 1 Rural Water and Construction of boreholes \\| 8 \n\\| 8 Sanitation Sub-Grant Rehabilitation of boreholes 5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}]], "page": 14, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[5", "metadata": {"headings": [{"headings_0": {"content": "[5", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(traditional Construction of VIP latrine 1", "metadata": {"headings": [{"headings_0": {"content": "[5", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 2}}, {"headings_1": {"content": "[5", "page": 15, "level": 3}}], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component) \n2 Piped Water Sub- Construction of piped water 1 \n1 Grant (UgIFT scheme. \ncomponent) \nConstruction of production wells 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 2}}, {"headings_1": {"content": "[5", "page": 15, "level": 3}}], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; 6.1.1 Positive observations \nI noted the following areas where management had commendable performance; e All expenditure of UGX.527,188,139 was fully accounted for \noe I reviewed the fourth quarter/Annual report and noted no inaccuracies reported. \noe All projects budgeted for were provided for in the approved five-year development plan. \ne The DLG undertook desk and field appraisals for all the projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \ne No procurement anomalies, lowest evaluated bidder was awarded contract. \ne all the 57 pipes bought for borehole works(rehabilitation) and all the pipes supplied by the contractor for construction of new boreholes were stainless steel. \ne All water grant funds were fully accounted for during the year. 6.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.3 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \nTraining of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}, [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}]], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 6}}, {"headings_1": {"content": "| 1", "page": 15, "level": 5}}], "page": 16, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \nAll DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nAll boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 6}}, {"headings_1": {"content": "| 1", "page": 15, "level": 5}}], "page": 16, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], "page": 16, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nOne (01) project of construction of a piped water supply system did not have \u00b0 \ntheir designs approved by the Ministry of Water and Environment.as a result, UGX. 131,835,334 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 Officer the and to ensure \nThis led to the inability to test the required targeted minimum 20% to ensure that water sources within the district are suitable for human consumption. \nThe Accounting Officer explained that the water testing reagents had gotten spoilt and were borrowing from the ministry regional centre in lira which was very", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}, [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}]], "page": 16, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expensive.", "metadata": {"headings": [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], "page": 17, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to prioritise the procurement of water quality testing reagents and also engage the line ministry to avail them with the much-needed support to be able to test more water sources. \n6.2 \nImplementation Of Uganda Intergovernmental Fiscal Transfers Program The 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. \nPader District received UGX 3,334,775,562, as budgeted to implement the programme. The following activities were undertaken; \n\\|SN\\_\\| Activity \nPlanned quantity Actual quantity 1 \\| Construction of Latanya seed school 1 \n1 \n2 \\_\\_\\| Construction of Ogom seed school \\| 4 \n1 \n3 Upgrade of Okinga Health center II to 1 \n1 \nII \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; \n6.2.1 Positive observations \nI noted the following areas where management had commendable performance; \ne There was no investment that exceeded UGX.200,000,000 to necessitate the DLG obtain a no-objection of planned investments from MOH as required under paragraph 4.1.1 of Health Sub Program Grant All Activities Implemented were in the Annual work plan and budget. \ne Three construction of contractual worth \n6.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement. \n6.2.3 Planning and Budget Performance \n6.2.3.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 75% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.83,707,700 (15%) while replacement of small medical equipment and medical furniture was over allocated by UGX.7,200,000 (4%). In addition, there was no allocation to repair of medical equipment as shown in the table below. \nMain Expenditure Items \nThreshold as al Approved Varianc \\| Audit per the percentag budget e remark guidelines e (UGX)", "metadata": {"headings": [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}, [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}]], "page": 17, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(budget)", "metadata": {"headings": [{"headings_0": {"content": "(budget)", "page": 18, "level": 1}}, {"headings_1": {"content": "expensive.", "page": 17, "level": 2}}], "page": 18, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 18, "level": 3}}, {"headings_1": {"content": "(budget)", "page": 18, "level": 1}}], "page": 18, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Repair of medical Minimum 20% \\| equipment \ni \nReplacement of small Maximum 20% \nmedical equipment and \nmedical furniture. \nUpgrade and new \u201cMaximum 60% \nOver construction including Allocation \\| Geotechnical \nInvestigation on the \nselected site \nMaintenance of buildings \nCompletion of unfinished \nstructures \nProvision of auxiliary \\| \nstructures for support \nservices \n\u2014\\_", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 18, "level": 3}}, {"headings_1": {"content": "(budget)", "page": 18, "level": 1}}, [{"headings_0": {"content": "(A)", "page": 18, "level": 3}}, {"headings_1": {"content": "(budget)", "page": 18, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 18, "level": 3}}, {"headings_1": {"content": "(budget)", "page": 18, "level": 1}}]], "page": 18, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}], "page": 19, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always ensure that all funds received are allocated as per the guidelines. \n6.2.3.2 and \nOut of the approved budget of UGX.3,334,775,562, the district received UGX.3,334,775,562(100%) resulting in no short fall; Out of the received funds, UGX.2,356,354,473(71%) was spent, thus leaving UGX.978,421,089 (29 %) unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption (UGX) \n\\| (A) (8) EB) a \n1 \nCapital development 3,334,775,562 3,334,775,562 2,356,354,473 \n978,421,089 Total 3,334,775,562 3,334,775,562 2,356,354,473 978,421,089 u \nUnder funding resulted in partial/non-implementation of the following key activities; Under absorption of released funds resulted in partial implementation of the following key activities; \ne Ogom seed School in Ogom sub county. \nUpgrade of Okinga health Centre II to III in Acholi bur sub county. \ne \nAs a result, education and health services were delayed to the intended beneficiaries. The Accounting Officer attributed underutilization to late release of funds that occurred in May, and further explained that these funds were re-voted and work was", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}]], "page": 19, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ongoing.", "metadata": {"headings": [{"headings_0": {"content": "ongoing.", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ongoing.", "page": 19, "level": 6}}], "page": 19, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}], "page": 21, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nlen Ei ie: \\|\\_\\| Investment 0 More than 0 0 -5% Allocation service costs(B) \\| zero but up \ninconsistent with to 5% guidelines i \n\\| \n; ee \\| \\_Total 370,904,040 \\| ee 100 370,904,040 0 \nea NN In ne: \nb) \nFunding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX.370,904,040 representing 100% funding. \nOut of the UGX. 370,904,040 released, UGX. 333,594,921 had been spent by the end of the year, resulting in an under absorption of UGX. 37,309,119. \nThe Accounting Officer explained that the unspent balance was attributed to delayed procurement process that affected timely execution of the projects. \nRecommendation \nI advised the Accounting Officer to ensure procurement processes commence early to allow timely implementation of activities. \n6.3.2.2 Inspection for service delivery \nunder the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX. 372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed;", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}, [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}], [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}], [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}], [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}], [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}]], "page": 21, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN Project Inspection ] Pictorial Evidence ents) Recommendati", "metadata": {"headings": [{"headings_0": {"content": "SN Project Inspection ] Pictorial Evidence ents) Recommendati", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 21, "level": 8}}], "page": 22, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Remarks \n1 POROGA e Classroom not yet in he \nI advised the LIP/S use by students as \ngee nenne N \nAccounting Officer Constructi its being used by EZ \n7 to engage the . \nFi \non of one one of the staff enh rn ta relevant authorities block of members : well as as as two residence and the", "metadata": {"headings": [{"headings_0": {"content": "SN Project Inspection ] Pictorial Evidence ents) Recommendati", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 21, "level": 8}}, [{"headings_0": {"content": "SN Project Inspection ] Pictorial Evidence ents) Recommendati", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 21, "level": 8}}]], "page": 22, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 22, "level": 1}}, {"headings_1": {"content": "SN Project Inspection ] Pictorial Evidence ents) Recommendati", "page": 22, "level": 3}}], "page": 22, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.4.3.1Planning", "metadata": {"headings": [{"headings_0": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, {"headings_1": {"content": "development", "page": 22, "level": 1}}], "page": 24, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: e \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \ne The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \ne The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the following; \n6.4.4 Performance \nI reviewed the budget performance for the micro irrigation grant and observed the following; \nOut of the total program receipts of UGX.353,790,168, UGX.154,770,662 (44%) e \nwas utilized by the entity at the time of audit resulting into unspent balance of", "metadata": {"headings": [{"headings_0": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, {"headings_1": {"content": "development", "page": 22, "level": 1}}, [{"headings_0": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, {"headings_1": {"content": "development", "page": 22, "level": 1}}], [{"headings_0": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, {"headings_1": {"content": "development", "page": 22, "level": 1}}]], "page": 24, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.199,019,506 (56%). Details are in the table below.", "metadata": {"headings": [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], "page": 24, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Revised Warrants/ Total Variance % \nIn addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the late initiation of procurement, delayed execution of the works by the contractor which led to termination and award of contract to a new contractor. \nRecommendation \nI advised the Accounting Officer to ensure that procurement processes are streamlined to enable early procurement initiations and proper evaluation of bidders before contracts are awarded. \n6.4.5 Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}]], "page": 24, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], "page": 27, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; SN Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}]], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "] Recommendation", "metadata": {"headings": [{"headings_0": {"content": "] Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "] Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the The training of trainers was carried out from I informed the ToTs and Core 8/02/2023 to 9/02/2023 after funds were Accounting Officer to PDM \nreleased to PDM SACCOs on 05/12/2022. \nengage the PDM", "metadata": {"headings": [{"headings_0": {"content": "] Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "secretariat for the Teams at HLG Delayed training of HLG Core Implementation required support. level \nteams may lead to delayed mobilization, \nsensitization, data collection and training of \n7.10 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}]], "page": 34, "document_name": "Pader 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 o \nthe 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 AO 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; \n[SN Nature of \\| Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}]], "page": 35, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM I noted that none of the 10 sampled I advised the SACCOs Under the SACCOs was licensed to take on the Accounting Officer to Microfinance \nbusiness of lending under Microfinance engage the PDM Institutions Money Institutions money lenders act Appendix secretariat \nfor Lenders Act 6 \nfurther guidance in this area. \nAs a result, enforcement of recovery of \nPRF from beneficiaries by the PDM \nSACCOs may be legally challenged leading \nto loss of funds.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}], "page": 35, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ineligible beneficiaries leading to failure to by the guidelines. achieve pillar objectives. \nThe Accounting Officer acknowledged the shortcoming and promised to ensure the registers are put in place", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}]], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Signing of PRF\\| UGX. 766,576,398 was transferred to 10 I advised the", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 36, "level": 8}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sampled SACCOs before signing PRF Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 36, "level": 8}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 36, "level": 3}}, {"headings_1": {"content": "Financing", "page": 36, "level": 8}}], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 3}}], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 parishes selected flagship projects relevant authorities to", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 3}}], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 37, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 37, "level": 3}}], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that were inconsistent with the LG ensure that changes in the selected priority commodities. \nflagship projects are e 20 sampled farmer harmonized inorder to enterprises/households implemented ensure that beneficiaries projects that are not from the priority carry out enterprises that commodity list. Details are in are viable and profit to", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 37, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 37, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 37, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 37, "level": 3}}]], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 9.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uplift there standard of living. \nFailure to select and implement prioritized \nprojects could undermine achievement of \nthe pillar objectives. \nThe Accounting Officer explained that this \nwas due to seasonal changes that led to \nchanges from the planned flagship projects. \nLoan Application and e All the beneficiaries in 10 Parishes who I advised the Accounting Approval Process \naccessed loans before 5th June 2023 Officer to ensure that the were not selected through the PDMIS. PDM SACCOs accessing e All beneficiaries in 10 Parishes who funds should follow the accessed loans after 5th June 2023,]] application and approval there was no evidence that they had process. \nbeen vetted by a village meeting \nconvened by the enterprise groups as \ndetailed in the table below. \nThe Accounting Officer explained that this was due to delayed issuance of contract firm by the line ministry to undertake insurance policy implementation with the farmers \n7.12 at", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}, [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}]], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendix 9.", "page": 37, "level": 3}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendix 9.", "page": 37, "level": 3}}, [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendix 9.", "page": 37, "level": 3}}]], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "I reviewed loan files and carried out physical inspections where I observed the", "page": 38, "level": 3}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 38, "level": 2}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 3}}, {"headings_1": {"content": "I reviewed loan files and carried out physical inspections where I observed the", "page": 38, "level": 3}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "metadata": {"headings": [{"headings_0": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}, {"headings_1": {"content": "following;", "page": 38, "level": 3}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "different project from what was reviewed in the Loan Application form. Details in Appendix 11 \nThis undermines the achievement of PDM objectives. \nThe Accounting Officer explained that this was due to seasonal changes that led to the change of planned projects.", "metadata": {"headings": [{"headings_0": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}, {"headings_1": {"content": "following;", "page": 38, "level": 3}}, [{"headings_0": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}, {"headings_1": {"content": "following;", "page": 38, "level": 3}}], [{"headings_0": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}, {"headings_1": {"content": "following;", "page": 38, "level": 3}}]], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 8}}, {"headings_1": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer engage the PDM secretariat for further guidance in such circumstances.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 8}}, {"headings_1": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= Zz", "metadata": {"headings": [{"headings_0": {"content": "= Zz", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 8}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 38, "level": 3}}, {"headings_1": {"content": "= Zz", "page": 38, "level": 1}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 38, "level": 3}}, {"headings_1": {"content": "= Zz", "page": 38, "level": 1}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 38, "level": 3}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 6}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue.", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 6}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Source", "metadata": {"headings": [{"headings_0": {"content": "| Source", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 6}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Approved Actual Collections Variance", "metadata": {"headings": [{"headings_0": {"content": "| Source", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 6}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Tax Revenues |", "metadata": {"headings": [{"headings_0": {"content": "_Tax Revenues |", "page": 39, "level": 3}}, {"headings_1": {"content": "| Source", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[Business licenses \\| 98,813,000 34,340,500 \\| \nclandFees 57,750,000 \\_\\_\\_\\_\\_57,750,000 \\| \n\\| \n\\_Local Service Tax-Payable by Individuals 79,013,000 \n\\| \n\\_\\_Other taxes on specific services 187,551,000 \n-2,200,000 \n\\| Non-Tax Revenues", "metadata": {"headings": [{"headings_0": {"content": "_Tax Revenues |", "page": 39, "level": 3}}, {"headings_1": {"content": "| Source", "page": 39, "level": 3}}, [{"headings_0": {"content": "_Tax Revenues |", "page": 39, "level": 3}}, {"headings_1": {"content": "| Source", "page": 39, "level": 3}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Husbandry", "metadata": {"headings": [{"headings_0": {"content": "Husbandry", "page": 39, "level": 8}}, {"headings_1": {"content": "_Tax Revenues |", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nAnimal and Crop related Levies 58,590,000, 34,623,218 23,966, 782 \\_ \n\\_ \nRent & Rates - Non-Produced Assets \u2014 from 54,432,000 \n5,800,000 48,632000", "metadata": {"headings": [{"headings_0": {"content": "Husbandry", "page": 39, "level": 8}}, {"headings_1": {"content": "_Tax Revenues |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Husbandry", "page": 39, "level": 8}}, {"headings_1": {"content": "_Tax Revenues |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Husbandry", "page": 39, "level": 8}}, {"headings_1": {"content": "_Tax Revenues |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Liquor Licenses 5,513,000 126,637,373 70,214,627 \\|\\_\\_ \n\\| Local Hotel Tax \\| Market/Gate charges 26,250,000 \\| \\| Other fees e.g. street parking fees 12,600,000 \ni Other Royalties 60,900,000 \\| Property related Duties/Fees \nRegistration fees for Documents and \n24,452,000 \n\\_\\_Businesses \n\\| \n\"Total Vehicle Parking Fees \n10,815,000 \\| \n\\| ; zum\" es E : \nRevenue 14,001,000 210,332,691 503,668,309 \\| \nAppendix 1(b): Activities Affected by Uncollected Revenue. \n\\|S.N BUDGET OUT PUT Description \n\\_[Amount \\_TPurposeofthe un-implemented", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}, [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 39, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| 505", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 39, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 39, "level": 5}}, {"headings_1": {"content": "activities", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Allowances (Incl. Casuals, Temporary, sitting allowances 55,600,000 \nTo deliver Services to the community. \nPrinting, Stationery, Photocopying and Binding = \n222... \n[\\| 2\u00b0) 6 \\| Electricity \n\\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 39, "level": 5}}, {"headings_1": {"content": "activities", "page": 39, "level": 3}}, [{"headings_0": {"content": "| 1", "page": 39, "level": 5}}, {"headings_1": {"content": "activities", "page": 39, "level": 3}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 39, "level": 3}}, {"headings_1": {"content": "| 1", "page": 39, "level": 5}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fuel, Lubricants and Oils \n\\| \n\\| Information and Communication Technology Supplies. \\| \nSmall Office Equipment", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 39, "level": 3}}, {"headings_1": {"content": "| 1", "page": 39, "level": 5}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,132,000", "metadata": {"headings": [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "400,000 \nTo deliver Services to the community. \\| \n1,000,000 To deliver Services to the community. \n4,500,000 To deliver Services to the community. \\_\\| \n\\_\\_\\_\\_ \nTo deliver Services to the community. \n\u2014 \n\\| Travel inland \n\\| to community. \n\\| Water", "metadata": {"headings": [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}, [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 39, "level": 3}}, {"headings_1": {"content": "6,132,000", "page": 39, "level": 8}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services the \nI \n\\| Welfare and Entertainment \n2,000,000 To deliver Services to the communi", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 39, "level": 3}}, {"headings_1": {"content": "6,132,000", "page": 39, "level": 8}}, [{"headings_0": {"content": "400,000", "page": 39, "level": 3}}, {"headings_1": {"content": "6,132,000", "page": 39, "level": 8}}], [{"headings_0": {"content": "400,000", "page": 39, "level": 3}}, {"headings_1": {"content": "6,132,000", "page": 39, "level": 8}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ 3;", "metadata": {"headings": [{"headings_0": {"content": "[ 3;", "page": 40, "level": 5}}, {"headings_1": {"content": "400,000", "page": 39, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_14 Transfer to Other Government Units \n464,100,000 \\_\\_To deliver Services to the communi \n\\_ \n\\| \n4 \n61 Information and Communication Technology Supplies. \n4,550,000 To deliver Services to the communi \n\\| \\| Small Office Equipment", "metadata": {"headings": [{"headings_0": {"content": "[ 3;", "page": 40, "level": 5}}, {"headings_1": {"content": "400,000", "page": 39, "level": 3}}, [{"headings_0": {"content": "[ 3;", "page": 40, "level": 5}}, {"headings_1": {"content": "400,000", "page": 39, "level": 3}}], [{"headings_0": {"content": "[ 3;", "page": 40, "level": 5}}, {"headings_1": {"content": "400,000", "page": 39, "level": 3}}], [{"headings_0": {"content": "[ 3;", "page": 40, "level": 5}}, {"headings_1": {"content": "400,000", "page": 39, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,200,000", "metadata": {"headings": [{"headings_0": {"content": "1,200,000", "page": 40, "level": 3}}, {"headings_1": {"content": "[ 3;", "page": 40, "level": 5}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the communi \n\\| \\| Travel inland", "metadata": {"headings": [{"headings_0": {"content": "1,200,000", "page": 40, "level": 3}}, {"headings_1": {"content": "[ 3;", "page": 40, "level": 5}}, [{"headings_0": {"content": "1,200,000", "page": 40, "level": 3}}, {"headings_1": {"content": "[ 3;", "page": 40, "level": 5}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,900,000", "metadata": {"headings": [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the communi \n5 \n' \nde \nBEE Welfare and Entertainment \\|. 2,200,000 \n\\| 5 \\| 10008 Incapacity benefits \n7 (Employees) \u2014\\_\\_ \nInformation and Communication Technolog Services.", "metadata": {"headings": [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"340,000", "metadata": {"headings": [{"headings_0": {"content": "\"340,000", "page": 40, "level": 4}}, {"headings_1": {"content": "10,900,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nTo deliver Services to the communi \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\"340,000", "page": 40, "level": 4}}, {"headings_1": {"content": "10,900,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "\"340,000", "page": 40, "level": 4}}, {"headings_1": {"content": "10,900,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "\"340,000", "page": 40, "level": 4}}, {"headings_1": {"content": "10,900,000", "page": 40, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 5}}, {"headings_1": {"content": "\"340,000", "page": 40, "level": 4}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "y \n\\| Maintenance - Transport Equipment \nTo deliver Services to the \n;", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 5}}, {"headings_1": {"content": "\"340,000", "page": 40, "level": 4}}, [{"headings_0": {"content": "community.", "page": 40, "level": 5}}, {"headings_1": {"content": "\"340,000", "page": 40, "level": 4}}], [{"headings_0": {"content": "community.", "page": 40, "level": 5}}, {"headings_1": {"content": "\"340,000", "page": 40, "level": 4}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 40, "level": 1}}, {"headings_1": {"content": "community.", "page": 40, "level": 5}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Printing, Stationery, Photocopying and Binding \n4,000,000 To deliver Services to the community. \n\\| \n\\| \\| Travel inland", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 40, "level": 1}}, {"headings_1": {"content": "community.", "page": 40, "level": 5}}, [{"headings_0": {"content": "| |", "page": 40, "level": 1}}, {"headings_1": {"content": "community.", "page": 40, "level": 5}}], [{"headings_0": {"content": "| |", "page": 40, "level": 1}}, {"headings_1": {"content": "community.", "page": 40, "level": 5}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sort", "metadata": {"headings": [{"headings_0": {"content": "sort", "page": 40, "level": 2}}, {"headings_1": {"content": "| |", "page": 40, "level": 1}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40,000,000 |", "metadata": {"headings": [{"headings_0": {"content": "40,000,000 |", "page": 40, "level": 3}}, {"headings_1": {"content": "sort", "page": 40, "level": 2}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the communi \n\\_ \n6\\|\\_ 120012 Printing, Stationery, Photocopying and", "metadata": {"headings": [{"headings_0": {"content": "40,000,000 |", "page": 40, "level": 3}}, {"headings_1": {"content": "sort", "page": 40, "level": 2}}, [{"headings_0": {"content": "40,000,000 |", "page": 40, "level": 3}}, {"headings_1": {"content": "sort", "page": 40, "level": 2}}], [{"headings_0": {"content": "40,000,000 |", "page": 40, "level": 3}}, {"headings_1": {"content": "sort", "page": 40, "level": 2}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 40, "level": 5}}, {"headings_1": {"content": "40,000,000 |", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,680,000", "metadata": {"headings": [{"headings_0": {"content": "1,680,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Binding", "page": 40, "level": 5}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the communi \n560070 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "1,680,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Binding", "page": 40, "level": 5}}, [{"headings_0": {"content": "1,680,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Binding", "page": 40, "level": 5}}], [{"headings_0": {"content": "1,680,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Binding", "page": 40, "level": 5}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Printing, Stationer", "metadata": {"headings": [{"headings_0": {"content": "Printing, Stationer", "page": 40, "level": 2}}, {"headings_1": {"content": "1,680,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Stationery, Photocopying and Binding", "metadata": {"headings": [{"headings_0": {"content": "Printing, Stationer", "page": 40, "level": 2}}, {"headings_1": {"content": "1,680,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,270,000", "metadata": {"headings": [{"headings_0": {"content": "1,270,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Printing, Stationer", "page": 40, "level": 2}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the community. \nTravel inland", "metadata": {"headings": [{"headings_0": {"content": "1,270,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Printing, Stationer", "page": 40, "level": 2}}, [{"headings_0": {"content": "1,270,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Printing, Stationer", "page": 40, "level": 2}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,620,000", "metadata": {"headings": [{"headings_0": {"content": "6,620,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,270,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the communi \nAppendix 1 (c): Lack of appro riate performance indicators and targets in the work plans \n\\| SN \u2014\u2014 \\|", "metadata": {"headings": [{"headings_0": {"content": "6,620,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,270,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "6,620,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,270,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "6,620,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,270,000", "page": 40, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "metadata": {"headings": [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "area Amount \ncomment comment on Response i \n(UGX) on targets i \nu \"6 \\_ \u2018NATURAL save nn \nANdicators \n1 ~ nn nn RESOURCES, 000006-Planning Water development 529,812,190 Feasibility Studies Not", "metadata": {"headings": [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | \u2014", "metadata": {"headings": [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No specific \n\\| \n\\| \\| ENVIRONMENT, CLIMATE and Budgeting grant (Piped water, \n\\|or Screening of Indicated measures \n\\| \nCHANGE, LAND AND WATER services and Rural water and \nProjects Appraisal indicated \n\\| \n\\| i 2 \\| 14-PUBLIC SECTOR 010008-Capacity DDEG \n276,364,864 Performance Not No specific \n\\| service area indicated", "metadata": {"headings": [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| TRANSFORMATION Strengthening", "metadata": {"headings": [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "improvement in all Indicated measures \\| \nundertaken \n\\| \n3 no 07-PRIVATE- SECTOR \\| \nstaff training Not \\| Not Specified \n\\| \n\\| DEVELOPMENT conducted Indicated \n\\| \n\\_\\_\\| \n000003-Facilities \nrewards and Not Not Specified \n\\| Management sanction Indicated \\| \noperationalized \n\\| \n\\| \n\\| Retention paid Not Not Specified \n= \nIndicated \n\\| \nnF te \\| \nTravel inland Not Not Specified \\| \nIndicated \nAppendix 1(d): Implementation of outputs \nuse nn \n\\| \nTotal \nNo \\| \n\\| PIAP (Program \nNumber of Number of Number of 5 \nactivi ... \nSN \\| Program Sub-program Implementation Total Out-put ties = fully partially not \n\\| \n\\| \nAction Plan) expenditure UGX . implemented implemented implemented", "metadata": {"headings": [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}, [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "si in |", "metadata": {"headings": [{"headings_0": {"content": "si in |", "page": 41, "level": 5}}, {"headings_1": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". the \n\\| Output activities ea activities activities \\| \nout- \ni \n\\| \nMEERE \\| \n09020401- \n\\| \n09-INTEGRATED \\| 03-Transport Capacity of 000017- \n\\| \\| Infrastructure \n\\_ TRANSPORT Infrastructure existing transport \n\\| 4 \\| INFRASTRUCTURE and Services \\_ infrastructure and Development \n333,594,921 \nand \n\\| \\| AND SERVICES Development \\| services \nManagement \n\\| \ni \nincreased. \n\\| \\| 09040106- 260002- \\| \\| DP INTEGRATED \nCommunity access \n\\| \\| \n04-Transport & feeder roads District , \nRT Asset constructed & Urban and 646,099,496", "metadata": {"headings": [{"headings_0": {"content": "si in |", "page": 41, "level": 5}}, {"headings_1": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, [{"headings_0": {"content": "si in |", "page": 41, "level": 5}}, {"headings_1": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}], [{"headings_0": {"content": "si in |", "page": 41, "level": 5}}, {"headings_1": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}]], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Gas Community", "metadata": {"headings": [{"headings_0": {"content": "| Gas Community", "page": 41, "level": 2}}, {"headings_1": {"content": "si in |", "page": 41, "level": 5}}], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Management maintained to \n\\| AND SERVICES \nAccess Road \\\\ \n\\| facilitate ie market Maintenance \\| \naccess \n\\| \\| \\*1202010201- \n\\| \n\\| \\| Basic", "metadata": {"headings": [{"headings_0": {"content": "| Gas Community", "page": 41, "level": 2}}, {"headings_1": {"content": "si in |", "page": 41, "level": 5}}, [{"headings_0": {"content": "| Gas Community", "page": 41, "level": 2}}, {"headings_1": {"content": "si in |", "page": 41, "level": 5}}], [{"headings_0": {"content": "| Gas Community", "page": 41, "level": 2}}, {"headings_1": {"content": "si in |", "page": 41, "level": 5}}]], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 06-NATURAL |", "metadata": {"headings": [{"headings_0": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}, {"headings_1": {"content": "| Gas Community", "page": 41, "level": 2}}], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Requirements and \n\\| RESOURCES, \\| 03-Water Minimum 000006- \n\\| 3) ENVIRONMENT, \\| Resources standards met by Planning and \n527,188,139 \\| CLIMATE CHANGE, \\| Management schools and", "metadata": {"headings": [{"headings_0": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}, {"headings_1": {"content": "| Gas Community", "page": 41, "level": 2}}], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| LAND AND WATER \\| \ntraining services i \\| \n\\|\\| Fee \\| a \ni institutions \n\\*7050301- \nenemys Increased coverage and growth of the Retirement Benefits Sector \n\\*1060203-Enabled", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}, [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}], [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}], [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}], [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}]], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "agricultural", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 42, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 41, "level": 3}}], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "extension supervision system developed and operationalised \n-1801010102-", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 42, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 41, "level": 3}}, [{"headings_0": {"content": "agricultural", "page": 42, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 41, "level": 3}}]], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capacity building", "metadata": {"headings": [{"headings_0": {"content": "Capacity building", "page": 42, "level": 3}}, {"headings_1": {"content": "agricultural", "page": 42, "level": 1}}], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "done in", "metadata": {"headings": [{"headings_0": {"content": "Capacity building", "page": 42, "level": 3}}, {"headings_1": {"content": "agricultural", "page": 42, "level": 1}}], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 42, "level": 1}}, {"headings_1": {"content": "Capacity building", "page": 42, "level": 3}}], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "naomi planning, particularly for MDAs and local governments. \n-1060204- Institutional coordination & i \nmanagement", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 42, "level": 1}}, {"headings_1": {"content": "Capacity building", "page": 42, "level": 3}}, [{"headings_0": {"content": "development", "page": 42, "level": 1}}, {"headings_1": {"content": "Capacity building", "page": 42, "level": 3}}], [{"headings_0": {"content": "development", "page": 42, "level": 1}}, {"headings_1": {"content": "Capacity building", "page": 42, "level": 3}}]], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GE", "metadata": {"headings": [{"headings_0": {"content": "GE", "page": 42, "level": 3}}, {"headings_1": {"content": "development", "page": 42, "level": 1}}], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\| strengthened \nBE \nle \n: 16060502- 000014- \n\\| : 16 GOVERNANCE 01-Institutional Administrative Administrative \n= \\| 95,053,800 AND SECURITY Coordination support services and Support \n\\| \nei ln ee enhanced Services \n\\| \n\\| \n09020401- \n\\| 01- Capacity of 320003- \n4 12-HUMAN CAPITAL \\| Education, ; Sports existing transport Assets and \nDEVELOPMENT infrastructure and Facilities 2,356,354,473 and skills \nservices Management \\| \nincreased. \ni \n14050603-In- service training programs developed & implemented to enhance skills and performance of 14-PUBLIC SECTOR 03-Human public officers TRANSFORMATION Resource", "metadata": {"headings": [{"headings_0": {"content": "GE", "page": 42, "level": 3}}, {"headings_1": {"content": "development", "page": 42, "level": 1}}, [{"headings_0": {"content": "GE", "page": 42, "level": 3}}, {"headings_1": {"content": "development", "page": 42, "level": 1}}]], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 43, "level": 3}}, {"headings_1": {"content": "GE", "page": 42, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "010008-", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 43, "level": 3}}, {"headings_1": {"content": "GE", "page": 42, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capacity", "metadata": {"headings": [{"headings_0": {"content": "Capacity", "page": 43, "level": 8}}, {"headings_1": {"content": "Management", "page": 43, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Strengthening", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 43, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 43, "level": 8}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\*14050601-", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 43, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 43, "level": 8}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 National Service", "metadata": {"headings": [{"headings_0": {"content": "\u2014 National Service", "page": 43, "level": 5}}, {"headings_1": {"content": "Strengthening", "page": 43, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Scheme \ndeveloped and re \nImplemented \n\\| 10-SUSTAINABLE \\| \\_ \n7 URBANISATION 03-Institutional 10030201-waste 271,997,948 12 AND Coordination management \n= HOUSING improved \n\u201807030201- \nProduct and \nmarket \n\\| 02- information \nsystems \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 National Service", "page": 43, "level": 5}}, {"headings_1": {"content": "Strengthening", "page": 43, "level": 3}}, [{"headings_0": {"content": "\u2014 National Service", "page": 43, "level": 5}}, {"headings_1": {"content": "Strengthening", "page": 43, "level": 3}}]], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Strengthening", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 43, "level": 3}}, {"headings_1": {"content": "\u2014 National Service", "page": 43, "level": 5}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "developed", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 43, "level": 8}}, {"headings_1": {"content": "Strengthening", "page": 43, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "07-PRIVATE SECTOR Private Sector DEVELOPMENT Institutional and", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 43, "level": 8}}, {"headings_1": {"content": "Strengthening", "page": 43, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Organizational \u201807020501-", "metadata": {"headings": [{"headings_0": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}, {"headings_1": {"content": "developed", "page": 43, "level": 8}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capacity Institutional and policy frameworks Lf for investment and trade harmonized \n\\| \n01060102-Enabled \nagricultural \n\\| \n\\| extension 010017- o1 AGRO- 01 Institutional supervision Machinery \u00a9 \\| IN DUSTRIALIZATION Strengthening \nsystem developed \nacquisition 237,327,791 and Coordination and and \nof operationalized maintenance", "metadata": {"headings": [{"headings_0": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}, {"headings_1": {"content": "developed", "page": 43, "level": 8}}, [{"headings_0": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}, {"headings_1": {"content": "developed", "page": 43, "level": 8}}], [{"headings_0": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}, {"headings_1": {"content": "developed", "page": 43, "level": 8}}]], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sa", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \n\\| 01060203-- Enabled agricultural extension supervision \n\\| system developed i and \\_\\_operationalised \nTOTAL \nAppendix 2: Utilization of Wage per department \nDepartment Name \\| Approved Supplementary Revised Budget \n\\| Administration \\|\\_-1,467,729, 73,800, \n\u201a541,529, \n\\| 63 51 7 5 \\| \nFunds \nAvailable \n1,541,529,627 1,524,706,784 16,822,843 Community Based \\| 175,865,000 - 175,865,000 175,865,000 175,256,011 608,989 \\| Education 12,514,801,539 4,326,678,614\\_ 16,841,480,153 16,841,480,152 14,783,633,467", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}, [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}]], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Finance", "metadata": {"headings": [{"headings_0": {"content": "[Finance", "page": 44, "level": 3}}, {"headings_1": {"content": "Sa", "page": 43, "level": 2}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 44, "level": 3}}, {"headings_1": {"content": "[Finance", "page": 44, "level": 3}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n156,192,000 \\|- 156,192,000 776,451 1 \n\\| Health 4,902,469,083 \\| \\| 871,584,177 5,774,053,260 \n5,766,391,800 7,661,460", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 44, "level": 3}}, {"headings_1": {"content": "[Finance", "page": 44, "level": 3}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,704,644", "metadata": {"headings": [{"headings_0": {"content": "25,704,644", "page": 44, "level": 3}}, {"headings_1": {"content": "| | |", "page": 44, "level": 3}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nInternal 125704640 iad", "metadata": {"headings": [{"headings_0": {"content": "25,704,644", "page": 44, "level": 3}}, {"headings_1": {"content": "| | |", "page": 44, "level": 3}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,000,000", "page": 44, "level": 8}}, {"headings_1": {"content": "25,704,644", "page": 44, "level": 3}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Natural Resources 190,289,220 \\|- 190,289,220 190,195,906 93,314 \\| \\| \n02 \nPlanning 30,327,957 - 30,327,956 29,113,593 1,214,363 \n\\_\\_\\_\\_\\_\\_\\_\\_\\| \n' Production and 419,663,700 761,104,512 \n41,509,891 4", "metadata": {"headings": [{"headings_0": {"content": "7,000,000", "page": 44, "level": 8}}, {"headings_1": {"content": "25,704,644", "page": 44, "level": 3}}, [{"headings_0": {"content": "7,000,000", "page": 44, "level": 8}}, {"headings_1": {"content": "25,704,644", "page": 44, "level": 3}}]], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Marketing", "metadata": {"headings": [{"headings_0": {"content": "Marketing", "page": 44, "level": 8}}, {"headings_1": {"content": "7,000,000", "page": 44, "level": 8}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ee ee 1 \\| \nRoads and 289,044,000 289,044,000 5,349,640 \n\\| \\_Statutory bodis 241,794,000 nn 200 a TEE TER \\| \nLE \nTrade, Industry and 47,214,312 = 47,214,312 \n36,624,141 10,590,171 \\| \n[Water 14960000 \\|- \\| 49,600,000 \n6,200,000 \\_ \nGrand Total \\| 20,510,695,082 5,613,503,603 \n2,178,408,594 \\_", "metadata": {"headings": [{"headings_0": {"content": "Marketing", "page": 44, "level": 8}}, {"headings_1": {"content": "7,000,000", "page": 44, "level": 8}}, [{"headings_0": {"content": "Marketing", "page": 44, "level": 8}}, {"headings_1": {"content": "7,000,000", "page": 44, "level": 8}}], [{"headings_0": {"content": "Marketing", "page": 44, "level": 8}}, {"headings_1": {"content": "7,000,000", "page": 44, "level": 8}}]], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 3: Conformity with the five-year development plan", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN \\| Water Projects/facilities \nAmount as per Amount as per Variance Was the design approved? \n\\| i \napproved work plan approved budget \n\\| \\| \n\\| 1 \\| Construction of Public Latrines in RGCs(1) \n24,100,000 \n24,100,000 0 Designs standard and not submitted for approval \n\\| \n[ 2 \\| Deep Boreholes drilling (Hand Pump) (8) \n\\| 199,200,000 199,200,000 lo \nDesigns standard and not submitted for approval \nEEE \na EEE ET i sek", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}, [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}]], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9.5}", "metadata": {"headings": [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 \n3 \\| Deep Boreholes drilling (Motorized Pump) (1) (Ugift) i \n35,200,000 \n35,200,000 \nDesigns standard and not submitted for approval \naT Construction of Supply \\| 131,835,334 \npiped Water System (Borehole pumped) \n131,835,334 0 Design not approved \n(1) (Ugift) \n(5 \\_ Borehole Rehabilitation (5) \n\\| 36,000,000 \n36,000,000 0 Designs standard and not submitted for approval", "metadata": {"headings": [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}]], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mn | |", "metadata": {"headings": [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TOTAL 426,335,334 0 \n\\| \\|\\| 426,335,334 \nAppendix 4: Project Implementation (Current Year 2022/2023). a) Construction of Latanya Seed Secondary School \nnem SN Project Name \\_ \\_ \n\\_\\_ Seed \\| 1 Construction of \nSecondary School \\| \n\\| \n= \\_ \nContractor \n\\| Contract sum \\| \n\\_ Contract start and end date: \nthe contractor was ground and all", "metadata": {"headings": [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}, [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}]], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cis", "metadata": {"headings": [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}], "page": 46, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \nthe structures planned for construction at Latanya Seed S.S advised to ensure that the \\| cr tinea LETRA ILI OT had all just started and works were estimated to be 20% completion of the school is oe by the time of Audit on 04/10/2023 as evidenced given priority for efficient y the photos. \nand timely \u2018 completion \u2018 to \n\\| \n; achieve intended service \nDelayed implementation of works leads to delayed service delivery to the community. delivery. \n\\| The Accounting Officer explained that this was due to late release of funds in the fourth quarter which couldn't allow \nfor full absorption \n: i Construction of", "metadata": {"headings": [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}, [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}], [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}], [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}], [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}], [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}]], "page": 46, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Secondary School.", "metadata": {"headings": [{"headings_0": {"content": "| Secondary School.", "page": 47, "level": 3}}, {"headings_1": {"content": "\u201cis", "page": 46, "level": 2}}], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m \n4 \nlS \ni = Bae Ae THE \nt ts \\| : \na \n\\| 18", "metadata": {"headings": [{"headings_0": {"content": "| Secondary School.", "page": 47, "level": 3}}, {"headings_1": {"content": "\u201cis", "page": 46, "level": 2}}, [{"headings_0": {"content": "| Secondary School.", "page": 47, "level": 3}}, {"headings_1": {"content": "\u201cis", "page": 46, "level": 2}}]], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Er", "metadata": {"headings": [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nThe Administration block is complete however there The Accounting Officer is are minor defects like cracks on the flow which need \\| advised to ensure that the to be fixed by the contractor. \ncompletion of the school is given priority for efficient Also furniture has not yet been supplied. \n\\| and timely completion to \\| achieve intended service The windows of the ICT Laboratory not fixed with \nare \ndelivery to the community.", "metadata": {"headings": [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}, [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}]], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "glasses", "metadata": {"headings": [{"headings_0": {"content": "glasses", "page": 47, "level": 1}}, {"headings_1": {"content": "Er", "page": 47, "level": 11}}], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and also the building is being used \nas temporary store for maize \nAlso computers are stored in a place that is not suitable for storage and there is a risk of them being defective by the time they are put in use. \n\\| \n5 \\| \\| i \\| \nWindow glasses are not yet fixed. \n\\| \n\\| \nWater tanks were not yet delivered by the time of \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "glasses", "page": 47, "level": 1}}, {"headings_1": {"content": "Er", "page": 47, "level": 11}}, [{"headings_0": {"content": "glasses", "page": 47, "level": 1}}, {"headings_1": {"content": "Er", "page": 47, "level": 11}}], [{"headings_0": {"content": "glasses", "page": 47, "level": 1}}, {"headings_1": {"content": "Er", "page": 47, "level": 11}}], [{"headings_0": {"content": "glasses", "page": 47, "level": 1}}, {"headings_1": {"content": "Er", "page": 47, "level": 11}}]], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "glasses", "page": 47, "level": 1}}], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Audit and equally not yet fixed. \ni \nThe Kitchen is used by students as a dormitory \n\\| \ni \nSSS ST \n\\| N 7 delayed \\| i \nehe Delayed implementation of works leads to \nservice i = Tre mm nennen \n; delivery. x \na", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "glasses", "page": 47, "level": 1}}, [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "glasses", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "glasses", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "glasses", "page": 47, "level": 1}}]], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "avn", "metadata": {"headings": [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pa Fo \nae \n\u2018 Wr \noa ceed \ni \nOhh \n~ nd \n\\| \nint <0\\} 4 i \\| \nte \u201cf pag \n\\| \niE \nFR u 4 \\{ e 5 \n\\| \n\\| I \nThe Accounting Officer explained that this was due to late release of funds in the fourth quarter which couldn't allow for full absorption \n\\| \ni Upgrade of Okinga HCII to \\| \\| \nHCIII \n\\| \n\\| \na \ne The works were still ongoing and 50% of the The Accounting Officer is ee \nworks were complete with most work still advised to ensure that \n\\\\ ee pending completion. \nthe completion of the ] \ni nd \nst is given priority Delayed implementation of works leads to for efficient and timely \\| \n\\| delayed service delivery. \n\\| \ncompletion to achieve \nintended service delivery The Accounting Officer explained that this was \\| to the community. \ndue to late release of funds in the fourth \\| \nquarter which couldn't allow for full absorption \nTotal PRF received \nTotal Disbursements %%age disbursed (2021/2022 & (Loans)", "metadata": {"headings": [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}, [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}]], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 48, "level": 3}}, {"headings_1": {"content": "avn", "page": 47, "level": 11}}], "page": 48, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nL \n\\| \n(A) (B) (C) = (B/A) oman", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 48, "level": 3}}, {"headings_1": {"content": "avn", "page": 47, "level": 11}}, [{"headings_0": {"content": "2022/2023)", "page": 48, "level": 3}}, {"headings_1": {"content": "avn", "page": 47, "level": 11}}]], "page": 48, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hse", "metadata": {"headings": [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], "page": 48, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \n(1 \\| PADER OPOK ROM OPOK ROM - LUNYIRI PDM SACCO 108,050,000 1,800,000 2% Under disbursement \nnoni DLG\\_\\| \n2 \n[ \n\\_\\_ \\| \\| PADERDLG RACKOKO RACKOKO - LUNYIRI PDM SACCO 108,422,375 5,000,000 5% Under disbursement \n3 \\| PADER DLG OTONG OTONG - OGOM PDM SACCO 108,050,000 11,000,000 \n10% Under disbursement \n4 \\_PADER DLG KILAK KILAK \u2014 PADER PDM SACCO 108,050,000 18,000,000 17% Under disbursement eee OGWIL \u2014 PADER PDM SACCO 108,050,000 9,700,000 9% Under disbursement ] \\| \n\\| \nONGANY - PADER PDM SACCO 108,050,000 1,800,000 \n2% Under disbursement 7 \\| PADER DLG GINNERY WARD GINNERY - PURANGA TC PDM SACCO 108,390,302 \n14,000,000 13% Under disbursement \\\\8 \\_\\_\\_\\_\\| PADERDLG \\| PIDA WARD PIDA - PURANGA TC PDM SACCO 108,050,000 \n4,000,000 4% Under disbursement \"9 \\| PADER DLG\\_\\| TEOBULE WARD TEOBULE - PURANGA TC PDM SACCO 108,050,000 \n\\| 12,000,000 11% Under disbursement \\|10 PADERDLG PAIBWOR PAIBWOR - AJAN PDM SACCO 108,050,000 7,700,000 \nUnder disbursement 11 PADERDLG PAKEYO PAKEYO - AJAN PDM SACCO 108,050,000 4,000,000 4% Under disbursement \n\\| \\| \\| \\_ \n\\| \n[12 \\_\\_\\|PADERDLG WIPOLO WIPOLO AJAN PDM SACCO 108,050,000 \n\\_", "metadata": {"headings": [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}, [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}]], "page": 48, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 4,000,000 4% Under disbursement 000 \\| \\| \n1,297,312,677 93,000,000 I]", "metadata": {"headings": [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], "page": 48, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 6: Un-licensed SACCOs. \n\\| \n5 \nParish Name \nName of SACCO Is the SACCO registered under Microfinance Institutions money \n1 \nlan Su NEON RE en en \n7 \n- \ncere \n2 an \nPADER DLG OGOM parish OGOM parish \nF \n3 \\| PADER DLG \n\\| Amoko Parish \nAmoko Parish \nTRADER DLG \\| Kal \\| ward Kal ward \nlenders act 2016? (Yes/No) \\| \n5 TPADERDLG \\|PADERDLG Acoro Parish", "metadata": {"headings": [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}, [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6 Owelle |", "metadata": {"headings": [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}, {"headings_1": {"content": "hse", "page": 48, "level": 11}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Parish Owelle Parish No \n\\|7 \"PADER \\| PADER DLG \\| Golo Parish \nGolo Latanya Parish \nNo \n\u00ae ee DLC se \\| Parish . \nWiigweng Wiigweng Acholibiur No", "metadata": {"headings": [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}, {"headings_1": {"content": "hse", "page": 48, "level": 11}}, [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}, {"headings_1": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}, {"headings_1": {"content": "hse", "page": 48, "level": 11}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "metadata": {"headings": [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}, {"headings_1": {"content": "6 Owelle |", "page": 49, "level": 1}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 \\| PADERDLG Lagwai Lagwai PADER T/C No \nPADER T/C \\| \nAppendix 7: Failure to update Enterprise and Household registers making up the SACCO \n= \\| Vote Name Parish Name \nName of SACCO \nNumber of PDM Does SACCO maintain updated", "metadata": {"headings": [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}, {"headings_1": {"content": "6 Owelle |", "page": 49, "level": 1}}, [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}, {"headings_1": {"content": "6 Owelle |", "page": 49, "level": 1}}], [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}, {"headings_1": {"content": "6 Owelle |", "page": 49, "level": 1}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~enverprse", "metadata": {"headings": [{"headings_0": {"content": "~enverprse", "page": 49, "level": 2}}, {"headings_1": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Snes House hold reg gisters \n14:5, PADER Parish le", "metadata": {"headings": [{"headings_0": {"content": "~enverprse", "page": 49, "level": 2}}, {"headings_1": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}, [{"headings_0": {"content": "~enverprse", "page": 49, "level": 2}}, {"headings_1": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "metadata": {"headings": [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}, {"headings_1": {"content": "~enverprse", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}, {"headings_1": {"content": "~enverprse", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. PADERDLG Amoko", "metadata": {"headings": [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}, {"headings_1": {"content": "~enverprse", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}, {"headings_1": {"content": "~enverprse", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "metadata": {"headings": [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| kal ward KAL-WARD Acholi Bur \nRGN \n= \\| \n", "metadata": {"headings": [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}, [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}], [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. \\| PADER DLG \\| Ogom \nOgom Ogom pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_5.___|", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nPADER DLG Lagwai Lagwai PADER PDM 17 \\| No \\|", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. \\| PADER DLG \n\\| Acoro Ward T/C", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n= \\_\\_\\| a Bhp ne \\_ \n\\\\7.\\_\\_\\_\\\\\\_PADER DLG \n\\| Owelle Parish \na", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\_\\_\\| PADER DLG Golo Latanya Parish \nNo \\|", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. PADER DLG \\| Wiigweng Acholibiur", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\_ \\| cera Wiigweng Acholibiur", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. \\| PADER DLG \nPagol Ward Pajule T/C \nPagol Ward Pajule T/C", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAppendix: 8 Failure to carry out Wealth ranking of households \"'SN \\| Vote Name \\| Parish Name \nRR cS A EE \n\\| Was wealth No. of No. of villages \nra \ni \\|\\_villages \n10 \nout at parish \nranking was \\| \n\\| PADER DLG Luna PDM SACCO\\_\\_ es \ne \n\\| \n1. \n\\| \\| Fu \nPADER DLG Amoko-LatanyaPDM no \n\\| \nil ACEO \\| \nee \n\\_ \n\u0131 3. \\| PADERDLG KAL-WARD Acholi Bur yes \n: Town council \nre ee \nre \\_ nenne \nPADER DLG \\| Ogom Ogom pdm \nno \n\\| \nLe Sc 2707055 \\| \n\\_ 5. \neee \\| AcoroWard T/C NO (82 jo no evidence availed", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. \\| PADER DLG Owelle Parish", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| No. \\|i", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|0O", "metadata": {"headings": [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}, {"headings_1": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "noevidenceavailed S\\|", "metadata": {"headings": [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}, {"headings_1": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. ao DLG Golo Latanya Parish\n9. PADER DLG Wigweng Acholibiur", "metadata": {"headings": [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}, {"headings_1": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_\\| No \\|7", "metadata": {"headings": [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}, {"headings_1": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jo", "metadata": {"headings": [{"headings_0": {"content": "jo", "page": 50, "level": 2}}, {"headings_1": {"content": "|0O", "page": 50, "level": 2}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "evidence", "metadata": {"headings": [{"headings_0": {"content": "jo", "page": 50, "level": 2}}, {"headings_1": {"content": "|0O", "page": 50, "level": 2}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 | [7", "metadata": {"headings": [{"headings_0": {"content": "8 | [7", "page": 50, "level": 3}}, {"headings_1": {"content": "jo", "page": 50, "level": 2}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PADER DLG Pagol Ward Pajule T/C\\_\\| NO", "metadata": {"headings": [{"headings_0": {"content": "8 | [7", "page": 50, "level": 3}}, {"headings_1": {"content": "jo", "page": 50, "level": 2}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to evidence", "metadata": {"headings": [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 9: Failure to select and implement prioritized /flaqship \nprojects \nVs \\| \u201a Parish \\| Name of SACCO \nList of flagship projects Arethe \nHow many Number of PDM How many of the How many of the N \\| Name \nper SACCO flagship enterprises enterprises \n\\| are enterprises are farming \n\\\\ \\| enterprises are \n\\| projects \\| implementing farming \\| \ni \nconsistent flagship projects \n\\| \\| with the \\| \nenterprises from the priority \n\\| priority \\| \ncommodity list \noo \\| commodities i \\| \\| selected by \n\\| \ni \\| boss een nee hei \n3 \\| 090900 \n\\| \n\u2014 \\| 1. Luna parish Luna ward Parish \nvegetable growing, NO \nsunflower, poultry, simsim, \n\\| \nsoya beans, piggery, maize i \n\\| \ngrowing, Rice, gnuts, \nbs produce \\_dealers", "metadata": {"headings": [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}, [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}]], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ere FS", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Amoko Amoko-Latanya PDM all are in soya bean \nno \n\\| \nee SACCO farming \n: 3. \\| kal ward KAL-WARD Acholi Bur Sunflower, soyabeans, NO", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| 4. Ogom Ogom Ogom \nsoya beans, cassava, \n\\| \npiggery, Voluntary saving and loans association, \nsunflower \nSoya bean, Maize, Sunflower, Piggery, \\_ \n11 \n\u2014\u2014p a Td 5 \nehe", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}, [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}]], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Acoro Ward Acoro Ward PADER T/C Sunflower, Rice, Maize,", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "17 0 \n\\| \\| PADER T/C Poultry, Soya Beans, \n\\| \nPiggery, produce (Buying \n\\| \nee a Bu \\| Products ee 2 \n\\| \\| and selling agricultural", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}, [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}]], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Golo Latanya \\| Golo Latanya \u201cParish se Soya Bean, Flower,", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nQwelle Parish Owelle Parish. \u201cSun 10 \n. ; ; ieh", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}, [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}]], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pe", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \\_Parish \\| Cassava \nWiigweng \\_ ee Wiigweng Acholibiur. \\_ \n\\| \n\\| Sunflower, Goat Rearing, Yes only 2 3 11 11 3 \\_ Acholibiur \nGnuts, Soya bean, Cotton, nce \u2014 ne \\_Piggery, Cassava", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}, [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}]], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. onthe \\| Ward PRIOR \n\\| Pagol \\_ Pagol Ward Pajule T/C : Poultry, Goat Rearing, Yes Only 1 2 \n11 5 2, Goat Pajule T/C Produce, Piggery", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 10: Failure to follow the stipulated loan application and approval process \nSN Vote Name Parish \nName of PRF Was the \\| \nDate loan was Loan Amount Were the Were they Remarks Name beneficiary beneficiary obtained \nloan vetted bya \nfrom the \nbeneficia village approved PDM ries meeting \\| \nenterprise \nselected convened by through the enterprise \\| the groups \n1 T PADER DLG Luna Parish Luna PDM Olanya Okello \n26/07/2023 600,000 NO Yes \\| \\| \\| SACCO Bazilo \n\\| \n: \nAtoo Josephine 22 26/07/2023 1,000,000 NO Yes \npop Lalam Margret 26/07/2023 \\| 1,000,000 NO Yes \n\\| yess \\| \\| 2 = PADER DLG Amoko Amoko- \\| Okello Charles \n19/09/2023 1,000,000 NO NO No minutes Latanya Otim \navailed to \n\\| PDM confirm \\| SACCO beneficia \\| \\| \n\\| \n\\| . hi No \\| \ni \\| oketa nelson 19/09/2023 1,000,000 NO minutes \\| availed to \\| \n\\| \n\\| i confirm \\| \nbeneficiary \\| \n\\| \\| \n: Atim Dorine 19/09/2023 1,000,000 NO No minutes \\| availed to confirm \n\\| \na \nbeneficiary \\| 3 PADER DLG kal ward KAL- Oryema Samuel yes \nBE BE I . . ee ee 0 \nNo minutes ena \\_WARD availed to \\| \n12 \nAcholi Bur confirm Town \nbeneficia council Adiyo Polline \n1,000,000 NO \nNo minutes availed to confirm beneficia Akena Bosco \n1,000,000 NO \nNo minutes availed to confirm beneficiary ayugi Juliana es 06/09/2023 Y \nadong Josephine 08/09/2023 Y \n\\| \nAkello kala es \n\u201cLagwai Lagwai Atimango Monica Yes \n\u201a000,000 NO \n\\\\ \n\\| \nPDM Pamela \\| \n\\| Tabu Francis \nAcoro Ward Acoro Akech Be \nNO Yes \nT/C Ward T/C \\| \nOdong Geofrey \n\\| Can Ogura Jimmy \nOryem Bosco \nAkullu", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}, [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}]], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mr", "metadata": {"headings": [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}, {"headings_1": {"content": "Pe", "page": 51, "level": 2}}], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Owelle Owelle \\_Achelam Charles 06/09/2023 1,000,000 5 \n\\| \\_\\_\\_ NO \n\\| \nParish \nParish Okello Osama \npp Komakech 1,000,000 NO INE Thomas \nGolo Golo Adonga Bosco \nLatanya Latanya Ayaa RoseMa \n08/09/2023 900,000 I\\|NO Yves \\| Okot 1,000,000 NO \ni Parish Parish Anthon \\| \nPADER DLS Wiigweng Wiigweng \n1,000,000 \\| NO \nAcholibiur Acholibiur Obol Walter [Yes 08/09/2023 1,000,000\\} NO. \\|Yy oO n \\| = \\| sie \\|", "metadata": {"headings": [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}, {"headings_1": {"content": "Pe", "page": 51, "level": 2}}, [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}, {"headings_1": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}, {"headings_1": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}, {"headings_1": {"content": "Pe", "page": 51, "level": 2}}]], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 52, "level": 2}}, {"headings_1": {"content": "Mr", "page": 52, "level": 11}}], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pagol Ward Pagol Terezina Aol No, Registration \nMission C was Pajule T/C Ward \nsupposed to do \\| Pajule T/C piggerry but \\| went for second hand clothese \n[", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 52, "level": 2}}, {"headings_1": {"content": "Mr", "page": 52, "level": 11}}], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 11: Irreqularities in project implementation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Nameof\\_\\_\\_\\_Nameof\\| t\\_\\_\\_ Project funded. Remark \\_ \n13 \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}, [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}]], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- beneficiary Amount as i \u2018as per \\| \nSACCO \\_ household \\| \n\\| \nper \n\\_ records \\| evidence \nA \u201cChanged from enterprise", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], "page": 53, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "i Olanya 600,000 wei\u00dfe \nne ee 600,000 piggery \n\\* piggery to 1 acre of sim \nLuna sim project \nParish \\\\ 1 \"Luna PD Okello \ner \n: \nSACCO Bazilo \\\\ \nDue to seasonal ; \n~~ 1,000,000 \\_\\_ \nm ~~ 4,000,000 \\| sunflower \nchanges the beneficiary \"Atoo Josephine \n\\_ diverted enterprise to \n\\| \nmaize and purchase of 2 \npiglets \n\"the funds delayed to \n~~ 1,000,000 \nje ass \u201c1,000,000 maize \nreach the beneficiaries. ~ Lalam Margret\u201d \n\u201athe weather(sunny conditions couldn\u2019t favour the planting of maize and changed \n~2 enterprise to \n4 \\| purchase of : \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}, [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}]], "page": 53, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- apig and cow", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], "page": 53, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "14 \n\\_ Amoko- oketaneson \nOa Beneficiary changed Latanya PDM \nenterprise and bought a SACCO a 45 \nty \ncow worth UGX.800,000 and in the UGX.200,000 2 \nI. used it for weeding his gardens \nTBS in PER \\#;", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}, [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}]], "page": 53, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hale", "metadata": {"headings": [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], "page": 54, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~ \nAtim included the \nDorine \n\\_ Beneficiary \nplanting of maize and \u201a \nwater melon in her \nenterprise of soya beans and also diverted and \npurchased a cow. \nKAL-WARD Oryema samuel Beneficiary changed Acholi Bur \n\\_ project and purchased 4 Town council \npiglets and planted soya beans and maize", "metadata": {"headings": [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}]], "page": 54, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eich?", "metadata": {"headings": [{"headings_0": {"content": "eich?", "page": 54, "level": 5}}, {"headings_1": {"content": "hale", "page": 54, "level": 2}}], "page": 54, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Akena Bosco Beneficiary changed \\_ project from soya beans to purchase a cow \n\\_ \nadong josephine ~~ 1000000 ~~ 1000000 \\| soya bean", "metadata": {"headings": [{"headings_0": {"content": "eich?", "page": 54, "level": 5}}, {"headings_1": {"content": "hale", "page": 54, "level": 2}}, [{"headings_0": {"content": "eich?", "page": 54, "level": 5}}, {"headings_1": {"content": "hale", "page": 54, "level": 2}}]], "page": 54, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"Beneficiary", "metadata": {"headings": [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], "page": 55, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "changed enterprise to piggery where she purchased 4 piglets \nThe change was due to delayed receipt of funds which didn\u2019t favor the \n\\_ \nplanting of soya bean \n~ 1,000,000 1,000,000 \\| beans akello kala soya \nBeneficiary Deals in Soya Bean \n\\_ \n\u2018Lagwai PDM Atimango Monica ~1,000,000 1,000,000 \\| Maize and \n\\| \u2018Beneficiary dealing in PADER Lagwai \\| \nDLG Pamela sunflower Produce \\| produce \\| \n\\| \ndealers \n~~ 1,000,000 1,000,000 f piggery \nTabu Francis two", "metadata": {"headings": [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}, [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}]], "page": 55, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Beneficiary bought", "metadata": {"headings": [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}], "page": 55, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PADER Acoro Ward Acoro Ward Akech Betty \npiglets \n1,000,000 1,000,000 \\| Produce \n\\_ \nDLG T/C T/C Odong Geofrey 1,000,000 1,000,000 \\| Maize \nBeneficiary Invested in \\| \nSecond hand clothes instead of maize \n16 \nin os", "metadata": {"headings": [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}, [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}], [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}], [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}], [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}], [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}]], "page": 55, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ia", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], "page": 56, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oR 5 \n\\| \n\u201cCan Ogura jimmy 1,000,000 1,000,000 Piggery \n\\| By the time Inspection pigs were not found \\\\ : \n\\| at the beneficiaries home \n\\| \n7 \nPADER Parish Beneficiary Planted \nOwelle \nOwelle Parish AchelamChales 1,000,000\u00b0 \u00b0 1,000,000 Soya Bean \n\\| \nDLG \n\\| \\| i \\| Soya Bean \\| \n\\| \n\\| \n\\| \n1 \n\\| \\| Okello Osama 1,000,000 1,000,000 Soya Bean \n: \ni \n\\| \n\\| \\| \ni \n/ \n\\| \n\\| \n\\| \n\\| \\| \n8 PADER Golo Latanya Golo Latanya \\| Adonga Bosco \n\\| 1,000,000 1,000,000 Sun and a \n\\| Flower \n7 \\\\ Beneficiary operates a \\| DLG Parish Parish 1 : ' shop for general \nshop. \ni \\_ merchandise \\| \\| \ni \n\\| \n\\| \nAyaa 900,000 \\| 900,000 Soya Bean and \nRoseMary \\| \\| \nBeneficiary planted Soya i \u0131 produce \n\\_ bean and also deals in \n\\| \n\\_ selling and buying maize grain \n. \n\\| \n\\| \n\\| \n17 \n\\| Okot Anthony \u2014\u2014\u2014\u2014S\u2014\u00ab1,000,000 \u00b01,000,000 \\| SoyaBen \n; Beneficiary planted soya\u201d bean \nPADER Wiigweng Wiigweng \nOjara Denis Oloya. \\_1,00000 . 1,000,000 \\| Applied G-nuts \nfor \nThe beneficiary deals in DLG Acholibiur Acholibiur \nbut currently \nbuying and selling of doing produce maize due weather \n\\_ constraints \n\u2014 \nOTTI Charles 1,000,000 Goat Rearing", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}, [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}]], "page": 56, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0_1,000,000", "metadata": {"headings": [{"headings_0": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}, {"headings_1": {"content": "ia", "page": 56, "level": 3}}], "page": 57, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The beneficiary bought 3 goats from the Pdm Money \n10 PADER Ward PagolWard : 1,000,000 Pagol \\_\\_Terezina Aol 1,000,000 Second hand DLG Pajule T/C Pajule T/C \nclothes \n18 \nThe beneficiary Invested all the money in selling", "metadata": {"headings": [{"headings_0": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}, {"headings_1": {"content": "ia", "page": 56, "level": 3}}, [{"headings_0": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}, {"headings_1": {"content": "ia", "page": 56, "level": 3}}], [{"headings_0": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}, {"headings_1": {"content": "ia", "page": 56, "level": 3}}], [{"headings_0": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}, {"headings_1": {"content": "ia", "page": 56, "level": 3}}]], "page": 57, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "te", "metadata": {"headings": [{"headings_0": {"content": "te", "page": 57, "level": 6}}, {"headings_1": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}], "page": 57, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "E \nr ; second hand clothes", "metadata": {"headings": [{"headings_0": {"content": "te", "page": 57, "level": 6}}, {"headings_1": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}], "page": 57, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file