diff --git "a/reports/chunks/Rakai District Local Government Report of The Auditor General 2023.chunks.json" "b/reports/chunks/Rakai District Local Government Report of The Auditor General 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Rakai District Local Government Report of The Auditor General 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF RAKATI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 1, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 1, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 1, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table of CONPOMS \nii ss cass cis sien seeesnnonerantaumunsunenennes ennencns copeneves wi duces vocbeva \nnena eneesnnes Hier syenevdive Mish pass \nLISE st AUCRONTIY ITS iii scsia sess ana nnnnuanannnn nennen een nennen nu nn namen \nann nn EEE ERREGT", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "sexs", "metadata": {"headings": [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 SR PRIS co ercnnmomannsmeenesessmrenennnoemsnesaamasoeosarsasseonemsoceemasmnenssemcgeseapare \neg \nBAT EN 1 cry pepe cease EEE Ener \nEN TEE 1 EEE \n1.0 Implementation of the Approved Budget... 1 \n2.0 Management of the Government Salary Payroll...........2.22.22002.. \n9 nn \nEMPHASIS OF MATTER........:scssssssssssesssssessssesveseevesveucsvssesusecsussesacsvsstsussessesresusaneeesatsteatsatssstssesteateseaven 11 \n3.0 \nChange in Accounting Treatment for Non-current Assets... 11 \nOTHER MATTER ........unsenesesenessssessesesesensensennnnnennnnennensennnnnnnennnnnnnnnnnnnnnnnenenennennnenennennnnen 12 4.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 12 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 12 \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program... 14 \n4.3 Education Development Grant \n16 .........cccccccccsssssscsscsessesssscssesecscsscsessusersetsecsussusatssassuesasaceseeeees \nAr Pliira Dealer Iniatinneeunenmaennerennrenennnenn \n16 nennen nenne \nOTHER INFORMATION... 19 csccsssesssssecsssssesessessssusssessessseesesssssssnsarssussnssssucssssssssessesensaneaesateresersuenseeees \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........cccesccccccsessesereseeseees 19 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .......ccccccccseeeeeess 19 OTHER REPORTING RESPONSIBILITIES ..o...cccccccccsccssescesessssssessssecscsusseveesnsressestsatsassessesusseasenseaven 20 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .....cc.cccccccccsccssseseeseseesessesteseeseeee 21 \n5.0 Implementation of the Parish Development Modal ................ \n21 nn", "metadata": {"headings": [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u00c4BPENIIEES", "metadata": {"headings": [{"headings_0": {"content": "\u00c4BPENIIEES", "page": 2, "level": 1}}, {"headings_1": {"content": "sexs", "page": 2, "level": 3}}], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "28 oxccsziss tach anesocereronsrennnnenansnennensameneunvuivcrsn ven txnbun oma munis Uys \npanei EEE EEE RENT \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "\u00c4BPENIIEES", "page": 2, "level": 1}}, {"headings_1": {"content": "sexs", "page": 2, "level": 3}}, [{"headings_0": {"content": "\u00c4BPENIIEES", "page": 2, "level": 1}}, {"headings_1": {"content": "sexs", "page": 2, "level": 3}}]], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 3}}, {"headings_1": {"content": "\u00c4BPENIIEES", "page": 2, "level": 1}}], "page": 3, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], "page": 3, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government FY Financial Year \nGoU Government of Uganda INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions LG Local Government \nMoFPED \nMinistry of Finance, Planning and Economic Development NIRA \nNational Identification & Registration Authority PDC \nParish Development Committee PDM \nParish Development Committee \\| \nPFMA Public Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets \\_ \nPRE \nParish Revolving Fund \nSACCO \nSavings and Credit Cooperative Organization TC Town Council", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rakai 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": "Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF RAKAI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Rakai 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 Rakai 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": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Rakai District to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Rakai DLG had a budget of UGX.55,967,233,538 out of which UGX.54,776,111,865 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 4, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 5, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 \\| Details Budget Warrants % N (UGX) (UGX) funding 1 Recurrent (Wage) \n39,350,087,311 \\| 39,350,087,306 100% 2 Recurrent (Non-wage) 8,564,456,787 \\| 8,259,611,880 96.44% 3 Development 8,052,689,440 7,166,412,679 89% Total 55,967,233,538 54,776,111,865 97.87% \nOut of the total warrants of UGX.54,776,111,865 I reviewed utilisation of warrants worth UGX.43,784,856,188 (79.9%) as summarised in the table below \nActual . = Cumulative % SN Details expenditure out of total expenditure 3 \n(UGX) \nwarrants \n(UGX) \nWage expenditure (general staff \n1 39,347 \u201a543,574 39,347 543,574 89.9 salaries, gratuity and persion) \n2 PDM expenditure audited \n73,041,053 39,420,584,627 90.0 \n3 Microscale irrigation projects 456,385,379 39,876,970,006 91.1 4 Education grant - Formerly SFG \nWater development grant (Piped water, . \nand Rural water and Sanitation grant) \n766,654,343 40,643,624,349 92.8 17S Bol 382 A Als 281,732 246 6 UGIFT (Infrastructure) 1,122,129,881 42,539,411,612 97.2 \n7 Uganda road Fund (URF) \n921,323,156 43,460,734,768 99.3 \nBelow are my findings from the -perfermance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance \nI advised the Accounting Officer Performance of Local Revenue \nto widen the local According to the approved budget, the District was supposed to collect Local revenue base by revenue to the tune of UGX.553,561,000 however; by the end of the year exploring \nnew only UGX.333,020,228 had been collected representing 60.2% performance sources of revenue. as shown in the table below and appendix 1. \nNo Source Approved Actual Variance \nbudget (UGX) Collections (UGX) \n(UGX) \nTax Revenues 326,035,000 239,603,659 86,431,341 \nNon-Tax Revenues 227,526,000 93,416,569 134,109,431 \nTotal 553,561,000 333,020,228 220,540,772 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nN Out-put Activity Purpose of the Budget \no un- Amount implemented (UGX) activities \n1 CAO' s vehicle Repairing of CAO' Facilitate CAO\\*s 35,000,000 Repaired Vehicle movements \ndistrict \n2 Staff houses \nRenovation of staff To make staff \n150,000,000 renovated houses residences \nhabitable \n3 Procurement of Fuel for Various Facilitate \n35,540,772 \nfuel for various departments monitoring and \ndepartments service delivery \nTotal \n220,540,7 72 \nThe Accounting Officer explained that under collection of local revenue was due to; \nHeavy rains that caused poor road network in the district. \ne \nRakai district experienced a tooth and mouth disease which contributed e \nto close of cattle markets in the district, so with that, no business was", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 5, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "being carried out during the period.", "metadata": {"headings": [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The budget was higher as compared to previous year performance. e \n1.2 \nPerformance of GOU warrants \nThe District had an \nof \nfrom the various I advised the \nNo Observation \u2018Recommendation Human Capital \nDevelopment 33,710,533,413 33,710,533,411 2 100.0 \" \nPublic Sector \nTransformation 10,082,532,163 10,082,532,160 3 100.0 \u2018 \u2014 \nCommunity Mobilization \n780682 90.2 \nand Mind-set 754,562,689 soo \\| \\| \nGovernance and Security \n100 \n1,605,711,543 1,605,711,543 \\_ \nDevelopment Plan \nImplementation 931,981,770 931,981,770 100 \u2018 \n- \n\\| \n53,929,734,53 53,852,068,11 77,666,4 99.9 8 9 03 \nThe UGX.77,666,403 that was not warranted was meant for the following activities which were either parbally or not implemented at all; \nNo. Programme Amount Activities not Purpose of the \nnot implemented unimplemented warranted \nactivity \n(UGX) \n1 Community 73,666,398 Facilitating \nMobilization \nOPM groups \nTo improve group spirits and Mind-set \nin the communities Change \n3 Integrated 4,000,000 Supply of Improving Drainage Transport culverts along roads Infrastructure \nTotal \n77,666,40 \n3 \nil. \nAs a result of failure to warrant the budgeted funds, the Municipality could not implement the following; \ne Culverts could not be supplied. \nThe OPM groups could not be well facilitated. e \nThe Accounting Officer explained that the underperformance of the GOU \n\\_, Warrants was a result of budget cuts by MoFPED \n1.3 Performance of External Assistance \nI advised the The entity had an approved budget for external assistance of Accounting Officer UGX.1,483,938,000 from the various programmes out of which to roll over activities UGX.597,661,239 was warranted resulting in a shortfall of UGX. 886,276,761 not implemented to representing 90% performance. \nthe next subsequent period \nfor The performance of warrants for each of the programmes is shown in the implementation. table below; \nProgramme Approved Warrants Variance % \nbudget (UGX) (UGX) (UGX) funding \nNo Observation Recommendation : \nDevelopm 336,680,000 Repair of CAO\u2019s To make CAO's ent Plan \nvehicle. Revenue vehicle motorable Implement \nMobilisation. Repair and staff houses ation of staff houses habitable Total \n886,276,761 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nImmunisation and disease control outreaches \n\u00b0 \nCAO s vehicle could not be repaired \n\u00b0 \nStaff houses could not be renovated \n\u00b0", "metadata": {"headings": [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1.4 Utilization of Warrants \nOut of the total warrants of UGX.54,776,111,865 availed during the year, I advised the UGX.52,409,638,677 was utilized by the District resulting in un-utilized Accounting Officer warrants of UGX.2,366,473,188 representing utilization of 96% as shown in to ensure that the table below Appendix 1(b). \naffected activities a st are noted over for Warrants Expenditure Variance \nProgramine 9 (UGX) (UGX) (UGX) P implemention in the mance subsequent Agro-Industrialization 4,278,738,570 2,795,452,655 1/483,285,915 65% \nFinancial year. Community 3,048,449 100% Mobilization And 680,896,291 677,847,842 \nMindset Change \nDevelopment Plan 13,006,168 99% 0, \n1,034,098 270 1,021,092,102 \nImplementation \nGovernance And 1,340,115 100% 0, \n1,789,963,275 1,788,623, 160 \nSecurity \nHuman Capital i 861,569,241 97% 0, \n34,244,874,650 33,383,305,409 \nDevelopment \nIntegrated Transport \n86,386 100% \nInfrastructure And 1,099,008,156 1,098,921,770 \nServices \nNatural Resources, 3,205,351 100% \nEnvironment, Climate \n1,345,388,636 1,342,183,285 \nChange, Land And \nWater \nPrivate \\| sctor 500,445 100% 0, \n105,877,984 \n105,377,539 \ndevelopment \nFubne i \u201eSector 331,820 1009 0, \n19 185,866,435 10,185,534,915 \nransformation \nTourism Development 11,399,598 11,300,000 99,598 99% \n54,776,111,86 52,409,638,67 2,366,473,18 96% Total 5 7 8 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nN Programme Warrants not Activities Reason for the o \nUtilized affected by underutilization of \nNo Observation en Recommendation \\{\\| 861,569,241 a ; \nen ie \n5 Development \nKacheera seed Delayed y release of funds schools \nIntegrated \n86,386 \nTransport \nMechanical 6 \nThe Supplier ; quoted les Infrastructure And Imprest \nServices \nNatural Resources, \nEnvironment, \nEnvironmental \n7 3,205,351 Weather challenges Climate Change, rastoration \nLand And Water", "metadata": {"headings": [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 8, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], "page": 9, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "500,445 8 Mobilization And \nMindset : Change \nGroups \nActivity . postponed was \nmobilization oe \nE Public ; Sector 331,520 x Domestic \nus Not Domestic \u2018 Arrears Not Paid ; Transformation \n99,598 \nFunds allocated were 9 Tourism \nProfilin me \ninsufficient to execute the Development tourism sites \nactivi Total \n2,366,473,188 \nAs a result of failure to utilise warrants; \ne Some construction works were not completed. e Group mobilisation was postponed \ne Domestic arears were not paid \nThe Accounting Officer explained that underutilisation of warrants was a \nresult of late release of funds by MoFPED \n1.5 Lack of appropriate performance indicators and targets in the work I advised the plans Accounting Officer Regulation 11 (2) b of the Public Finance Management Regulations, 2016 to ensure that going states that the work plan of a vote shall indicate the key performance forward all activities indicators to be used to gauge the outputs. \nhave appropriate performance \nPart A of the performance contract for Accounting Officers outlines the core indicators \nand performance requirements against which their performance should be targets \nassessed in regard to achievement of planned results. This requires the \nAccounting Officer to be assessed on the extent to which annual key \nperformance indicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 6 outputs with a total of 17 activities. I noted the following; \ne 3 outputs with 4 activities had clear performance indicators and targets. \ne 3 outputs with 13 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 2. \nNo Observation Recommendaticn \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": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 9, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that there was an oversight in capturing \nperformance indicators during preparation of the work plan. \n1.6 Implementation of outputs \nI assessed the implementation of Six (6) outputs with seventeen (\u00a37) I advised the activities worth UGX.4,113,191,194 and noted that; \nAccounting Officer Four (4) outputs with Fourteen (14) activities and expenditure worth to ensure that that e \nUGX.2,534,675,934 were fully implemented. \nthe affected e Two (2) outputs with (3) activities worth UGX. 1,578,515,260 were activities \nare partially implemented. Detailed in appendix 3. \nimplemented in the subsequent \nTable showing performance indicators and targets \nFinancial year. Category No. of No. of No.of No of No. of Expenditure \nof output activiti Activitie activi activiti Amount (UGX) \nI further advised the outputs s es in\\|s fully ties es not \nassess the impleme parti implem \nAccounting Officer ed output nted ally ented \nto engage MoFPED s impl \nto ensure that funds eme \nare \nrevoted in the nted \nFully 4 14 14 0 0 2,534,675,934 subsequent financial implemente \nyear. \nd outputs \nPartially 2 3 0 3 0 1,578,515,260 \nimplemente \nd outputs \nTotal 6 17 14 3 0 4,113,191,194 \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 10, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Delivery of irrigation equipment to farmers\n2. Construction of Kacheera seed school and science lab at Kifamba Comprehensive school.\n3. Buyamba piped water supply", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], "page": 10, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained; The seven micro irrigation projects were not completed because funding was not e in time and money was re-voted towards the end of the FY. Buyamba piped water had not been completed due to unavailability of funds. \u00b0 Construction of Kacheera seed school and science lab at Kifamba Comprehensive e school was partially implement due to late release of funds 1.7 Delivery of Services from Implemented Activities I undertook a review of these activities to Activity details \\| Totat \\| Pictorial \\| Summary of [Audit \\| Management \\| \\| expenditur evidence \\| \\| \\| \\| \\| findings (Time, \\| conclusion \\| Response \\| e (UGX) \\| \\| Quality, \\| \\| \\| \\| \\| Quantity, Cost \\| \\| \\| ; and \\| \\| \\| i et \\| Functionality) \\| \\| \\| Mechanized 108,000,000 \\| At the time of \\| The road \\| ==) maintenance of \\| F inspection the was well \\| ED \\| Ndeeba \\| MET road works were upgraded - Kacheera \\| \u201c= 4 fully completed and the = Katatenga Road \\| gravel was \\| 39KM \\| 4 well 3 \\| Sd \\| compacted. \\| \\| \\| \\| was also \\| \\| The quality \\| rue \u00dc \\|\\| satisfactory Mechanized 210,000,000 \\| \\| 0 \\| Mechanized ; Other road The road at maintenance of maintenance of \\| works were Kirundamaliga - \\| ne \\| Kirundamaliga Kirundamaliga \\| completed \\| Butiti Kasekere - - - = \\| Butiti -Kasekere \u201c22 Butiti -Kasekere well apart road work was \\| Rd 26Kms \\| Recommendation Bu Rd 26Kms. from Head still on going at : walls which the time of a A were not inspection. \\| constructed However, +4 headwalls had \\| not been constructed at \\| the planned oints. nn \\_ I advised the Accounting Officer to ensure that head walls at designated points are constructed in the subsequent financial year. 1.7.2 The service delivery under focus areas I sampled Sixteen (16) out of Twenty four (24) activities in Four (4) focus areas with a total expenditure of UGX.3,118,826,985 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. S \\| \\| Focus Expenditure Key Observation Key N Area (UGX) recommendation(s) \\| 1, \\| Water \\| 773,657,382 \\|e All the water sources were I advised the Accounting \\| \\| Develop", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 10, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. \\| UGIFT \\| 1,122,129,881 \\| \u00b0 Construction of Science \ni \\| \\| \\| \\| i", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], "page": 12, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1 \n\\| \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\| \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\| \n\\|e Construction of Kacheera Seed \\| year. \ni \\| \nSchool work still going. \\| \n\\| was \non \nImplication \nEducation service delivery to the \n\\| beneficiaries have been delayed \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 12, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Approved Supplemen Revised Warrant Payment Unspent Budget tary (UGX) Budget s (UGX) s (UGX) (UGX) (UGX 26,607,064, 5,851,177,91 32,458,242,0 32,458,24 32,457,18 1,054,037 096 7 13 2,013 7,974 2.2 Validation of employees on the entity payroll The District had 2,430 employees on the IPPS payroll of which 2,419 I advised the (99.5%) were fully verified and 11(0.5%) did not show up. Accounting Officer to always liaise with In addition, 59 individuals who had not accessed the payroll by end of the relevant June 2023 were captured as new records and 46 of these are stakeholders to considered in my determination of the expected entity wage bill ensure prompt updates of the payroll going The following observations were made; forward. a) Out of 2,419 (99.5%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm A follow-up of the their existence and regularity of recruitment. affected staff should immediately be b) A total of 11.(0.5%) employees on the payroll did not appear for made by the validation and were categorised as follows; management so as to have them 11 employees who did not appear for the headcount were access the payroll accounted for by the Accounting Officer as being away for genuine reasons which included medical issues. c) 59 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. The Accounting Officer explained that 46 employees were new recruits that had not accessed the June 2023 payroll and that 13 employees were also genuinely appointed employees but had specific disciplinary cases that led to temporally deletion from the payroll 2.3 Inconsistencies in Employee Details A total of 364 employees on the payroll had inconsistencies in their I advised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer the National IDs. The information is critical in the identification of an to engage the individual. affected staff and ensure that Inconsistent information undermines the integrity of the District's employee records records and may complicate the employee service history and are duly updated retirement procedures. Where the errors in dates of birth increase the and brought to the length of service, it may lead to the irregular extension of employee attention of the service. of Public accurately as per the", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 13, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Engage relevant The Accounting Officer explained that; stakeholders to I; The District had developed a recruitment plan for the FY develop and 2023/2024 to fill the gap, however, the Ministry of Public implement a costed Service halted the process. staff structure for the District. IT. The district was still using the approved Staff Establishment Structure which was developed by the Ministry of Public Service in 2007 and the new structure for Health Facilities was yet to be developed. In addition, the district was using the Establishment Hierarchy which was uploaded on the IPPS by the Ministry of Public Service in respect of Education Institutions EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the OTHER MATTER In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; 4.0 Implementation of Key Government Grants/Programmes (Focus Areas) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and recommendations; 4.1 District Rural Water Supply and Sanitation Conditional Grant The 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. The 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. Rakai District budgeted and received UGX.776,647,111 (100%) for the", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 14, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ownership.", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], "page": 16, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e Four out of five new projects were functional at the time of inspection. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nAn analysis of the water budget allocations for the Sub counties revealed that the District did not allocate funds based on the water need ranking. For instance Kagamba sub-county which has 6% in comparison to 36% District water average received only 4.64% of the budget while Lwanda sub-county with 81% water coverage received 18.54% of the budget. \nbelow and detailed in Appendix 4. \nA summary is shown in the table \nSN Category Sub County/Town Budget Ranking Rank Council Name Amount based on interpretation \n1 Sub County with Dwaniro", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}, [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}]], "page": 16, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], "page": 16, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "need 159,672,552 3 3 most needy most allocation by rank 2 Sub County with Byakabanda least allocation 3 Sub County with Kasankala 18,000,000 9 37 least needy by rank 18,000,000 11 Least needy by least allocation rank. Failure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement. of intended grant objectives. oe DLGs 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. I reviewed the implementation of the Grant activities and noted the following; The district lacked water quality testing kits. As a result water quality tests were carried out using rudimentary techniques focusing on water smell, colour and taste other than the standard tests. Failure to carry out water tests may result into communities consuming contaminated water and associated health hazards. The Accounting Officer explained that the existing water quality testing kit, was no longer functional. I advised the Accounting Officer to prioritise budget allocation for the purchase of water quality testing kits. 4.2 Implementation 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. As 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. Rakai District budgeted and received UGX.1,975,472,497 to the implement the UgIFT programme. The following activities were undertaken; SN Activity Planned Actual uantity quantity 1 \\| Construction of Kacheera seed school 1 1 2 \\| Construction of Science Laboratory school at Kifamba Comprehensive 1 1 I designed audit procedures to determine whether UgIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; 4.2.2.1 Funding and Absorption so The District budgeted and received UGX.1,975,472,497 out which UGX.1,122,129,881 (56.8%) was spent, thus leaving UGX.853,342,617 unutilized. Under absorption of released funds resulted from delayed execution of all planned works during the year for construction of Kacheera Seed School and Science Laboratory at Kifamba Comprehensive Secondary School. As a result, available funds could not be absorbed. This is likely to result into further delays due to lengthy procedures of re-voting the project\u2019s funds in", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 16, "level": 3}}], "page": 18, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.2.2.2 Inspection of UGFIT activities \nT conducted physical inspections of two (2) UGIFT projects implemented at on 12\" October 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nActivity Amount spent Pictorial evidence Summary of findings Audit details (UGX) \n(Time, Quality, Quantity, conclusion Cost and Functionality) \nKacheer 850,000,000 E \nMulti-Purpose block still at \nConstruction PR \na Seed \nos \u20184 :\\| foundation level \nWork is still School/K pS an in Progress acheera [ene z \nHigh ne ee \u2014 \nSchool \nmee ee ICT/Library block still at = =] Science block at foundation \u2014 \\| level \n= \n= \n\u201c\\|) Staff quarters at foundation : \noe \nso \nAs a result, the intended education service delivery was delayed. \nThe Accounting Officer explained the under absorption was due to late release of funds by MoFEPD, and that the contracts for Kacheera Seed School and Kifamba Comprehensive SS Science Lab were still ongoing and these projects were rolled over to the subsequent FY\u2019s budget 2023/2024. \nI advised the Accounting Officer to ensure that the partially implemented projects are rolled over to the subsequent financial year. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \no The District maintains an up-to-date asset register of education facilities and their grant. \noe All projects were screened for likely environmental and social impacts, contracts specified measures to mitigate environmental and social risks identified as responsibility of the contractor and implementation reports were", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}, [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "prepared.", "metadata": {"headings": [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], "page": 19, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "o The District allocated 95% to capital development works and 5%to investment service costs. \nAll the projects were complete at the time of inspection \noe \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Funding and absorption of Education Development grant \nThe District received all funds amounting UGX.774,601,084 budgeted out of which 766,654,343 was spent resulting into unspent balance of UGX. 7,946,741. Detailed in the Appendix 5. \nirrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nRakai District budgeted and received UGX.1,935,319,923 (100%) budgeted to implement the following activities. \nSN Category Activity Planned Actual quantity quantity 1 Capital Development \\| Installation of irrigation 19 12 (micro scale irrigation equipment \nequipment) \n2 Complementary services Training of farmers 19 12 Setting up demo farms 1 \n1 \nI designed audit procedures to assess whether the utilization of the District micro- scale irrigation Programme was done in accordance with the program guidelines. \nThe following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \ne Budgeted allocations for capital development allocated to complementary services adhered to program guidelines. \ne All funds were spent on eligible activities \ne Supplier's selection criteria were complied with. \ne The supplier offered training and technical support to the farmers upon delivery of the equipment \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Planning and Budget Performance \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines-Micro Scale Irrigation 2020 provides that; 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 \nThe Accounting Officer explained that there was an error at budgeting level where complementary activities for irrigation were wrongly charged to the above- mentioned codes. \nI advised the Accounting Officer to liaise with the budget directorate in Ministry of Finance Planning and Economic Development for support in this areas and ensure adherence to recommended expenditure codes in the guidelines. \n4.4.2.2 Budget performance and absorption of funds \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}, [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}]], "page": 19, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "prepared.", "page": 19, "level": 1}}], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "oe Out of the total program receipts of UGX.1,935,319,923, UGX.456,385,379 (23.58%) was utilized by the District resulting into unspent balance of UGX.1,478,934,544. (76.42%). Details are in the table below; \nItem Revised Warrants/ Total Variance (UGX) % budget (UGX) Release (UGX) expenditure \nabsorptio (as per n payment \nfile(UGX)) \nA B \u20ac D= (B-C) (C/B)\\*10", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "prepared.", "page": 19, "level": 1}}, [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "prepared.", "page": 19, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "prepared.", "page": 19, "level": 1}}]], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "me", "metadata": {"headings": [{"headings_0": {"content": "me", "page": 21, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "0 Quarter one \nQuarter two 483,829,981 386,370,261 11,162,192 375,117,997 2.89 Quarter 483,829,981 772,560,380 142,310,665 630,249,715 18.42 three \nQuarter Four 483,829,981 776,479,354 302,912,522 473,566,832", "metadata": {"headings": [{"headings_0": {"content": "me", "page": 21, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}, [{"headings_0": {"content": "me", "page": 21, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}]], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "El", "metadata": {"headings": [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "39.01 Total 1,935,319,923 1,935,319,923 456,385,379 1,478,934,544 23.58 As a result of under absorption the program objective of supplying irrigation schemes to farmers is far from being achieved. The Accounting Officer explained that the under absorption was a result of failure by beneficiary farmers to pay co-funding money on time hence resulting into equipment funds being swept back to Consolidated Fund. I advised the Accounting Officer to engage all stakeholders to carry out more sensitization of farmers about co-funding in order to ensure equipment are utilized as planned. As a result the farmers intended objectives were not realised. This affected service delivery as beneficiary farmers could not plant crops as planned. The Accounting Officer explained that this was due to late award of the contract to the supplier. I advised the Accounting Officer to ensure that the contractor expedites the delivery and installation irrigation schemes to farmers who had paid co-funding. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Rakai District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements", "metadata": {"headings": [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}, [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}]], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. oe Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. oe Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. o Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe", "metadata": {"headings": [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}, [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}]], "page": 23, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Administration.", "metadata": {"headings": [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], "page": 24, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1 \nFunding of PDM Activities in the District \nFunds meant for PDM Administrative and Coordination activities was utilized for \nthe intended purpose and was supported by relevant documentation. \nMoFPED maintained a parish database which forms basis for funding PDM SACCOs. \nThe PDCs were fully constituted as per the guideline and held quarterly", "metadata": {"headings": [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}, [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}]], "page": 24, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "meetings", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 25, "level": 1}}, {"headings_1": {"content": "Administration.", "page": 24, "level": 3}}], "page": 25, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The 10 sampled PDM SACCOs operated with a fully constituted Board that held regular Board meetings and the members of the board filled in expression of interest forms prior to being elected board members for the 10 sampled SACCOs. \n\u00b0 The 10 sampled SACCOs were registered under the Cooperative Societies Act. \n\u00b0 All the enterprise groups in the 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 25, "level": 1}}, {"headings_1": {"content": "Administration.", "page": 24, "level": 3}}, [{"headings_0": {"content": "meetings", "page": 25, "level": 1}}, {"headings_1": {"content": "Administration.", "page": 24, "level": 3}}], [{"headings_0": {"content": "meetings", "page": 25, "level": 1}}, {"headings_1": {"content": "Administration.", "page": 24, "level": 3}}]], "page": 25, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Organizations (CBOs).", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], "page": 25, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.2.2.1 Planning and Budget Performance \nI reviewed the Rakai District approved work plan and budget for PDM activities and noted the following. \n5.2.2.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted that all the 73 SACCOs received PRF funds late in all the quarters as shown in the table below; \nSN Date of release No. of PDM SACCOs paid Amount paid on the Remarks on the date \n1 26/10/2022 \n8 \n2 28/10/2022 \n10 \n3 02/12/2022 \n52 \ndate(UGX) \n200,000,000 Delayed release to 8 SACCOs for quarter 1 250,000,000 Delayed release to 10 SACCOs for quarter i 1,300,000,000 Delayed release to 52 SACCOs for quarter 2 \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of the relevant authority. I advised MoFPED that budgeted funds should be released timely to enable achievement of intended activities. \n5.2.2,3 Disbursement of Parish Revolving Fund\\_to house holds \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \ne I noted that 10 PDM SACCOs had disbursed UGX.131,590,000 (13%) out of the PRF received of UGX.1,014,370,000 leaving UGX.882,780,000 (87%) undisbursed. Details are in the Appendix 6. \nLow disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer explained that the low disbursement of PRF was a result of late release of PRF funds to the SACCOS. \nI advised the Accounting Officer to ensure timely follow-up is done with relevant authorities so that budgeted funds are accessed in time to achieve the program activities.", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}, [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}]], "page": 25, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5.2.2.4 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\" version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations \nManagement response \nStructure \ni. Parish Development e Parish priorities were not The Accounting Officer explained Committees (PDC) \nprepared in the prescribed that the priorities and action format and action plans for plans were not prepared in the FY 2022/2023 were not prescribed format, Quarterly prepared by the PDCs. \nperformance reports not e PDCs did prepared quarterly prepared, due to\\_ insufficient performance reports. \ntraining of PDCS because of inadequate operational funds to facilitate such activities", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}, [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}]], "page": 26, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. General Meetings by e SACCOs held their first general The Accounting Officer explained PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], "page": 27, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "meeting more than 1 month after that the delay in holding AGMs was their registration. \ncaused by delay to provide PRF operational guidelines which had to give proper PDM SACCO operations and leadership structure.", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}, [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}]], "page": 27, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. SACCO Committees e The 10 SACCOs did not The Accounting Officer explained and Sub Committees \nconstitute the production and that the production and marketing Marketing Sub Committees. \nother committees were not yet Constituted because it was still building their capacity.", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], "page": 27, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nI advised the Accounting Officer to; \noe Engage the relevant authorities for adequate financing of PDC trainings and", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}, [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}]], "page": 27, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "operations.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], "page": 27, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u00a9 Ensure that all the Committees are fully Constituted and functional \n\u00a9 On delay in release of PRF, I informed the Accounting Officer that the matter would be brought to the attention of the PDM secretariat. \n5.2.2.5 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 - \n&3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \no A SACCO shall not on the business of \nof financial services to its \nSN Nature of Observations \nRecommendation registration \n", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}]], "page": 27, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM SACCOs were not licensed to take on the I advised the Accounting SACCOs Under business of lending under Microfinance Officer to ensure that the the Microfinance Institutions money lenders act as detailed in SACCOs obtain licenses Institutions Appendix 7 \nin compliance with the Money Lenders \nlaws and guidelines after Act \nthe probation period. \nAs a result, enforcement of recovery of PRF \nfrom beneficiaries by the PDM SACCOs may \nbe legally challenged leading to loss of \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], "page": 28, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that all the SACCOs are still operating under a probationary period of 2 years therefore they do not yet qualify to be licensed. \n", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}]], "page": 28, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Update \nof SACCOs did not have updated PDM I advised the Accounting SACCO \nmember registers contrary to the Officer to engage the Enterprise and guidelines. Appendix 8 \nPDM Secretariat for Household \nfurther guidance on this Registers. \nmatter. \nFailure to update PDM member registers \nmay result to extending PRF loans to \nineligible beneficiaries leading to failure to \nachieve pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], "page": 28, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the operationalization of PDM Pillar 3 was still in progress. \n5.2.2.6 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, \nCommercial Officer, Community Development Officer (CDO)- and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \n", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}]], "page": 28, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Loan Application I noted that 1 beneficiary in 10 Parishes who I \nadvised the and Approval accessed a loan before 5\" June 2023 was Accounting Officer to Process \nnot selected through the PDMIS. I also noted ensure compliance with that for the 4 beneficiaries in 10 Parishes stipulated \nloan who accessed loans after 5\u00ae June 2023, application \nand there was no evidence that they had been approval procedure. vetted by a village meeting convened by the \nenterprise groups as detailed in appendix", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], "page": 29, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Failure to follow the stipulated loan application and approval process may result \nThe Accounting Officer explained that they are waiting for guidance from the PDM Secretariat on the insurance services to be \noffered. \nJohn F.S. Muwanga AUDITOR GENERAL \n22\u201d December, 2023", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}]], "page": 29, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 31, "level": 2}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1(a): Performance of Local Revenue \nApproved Actual Reasons for Variance \nbudget Collections under/over collection \na Heavy rains that", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 31, "level": 2}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 31, "level": 2}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 31, "level": 2}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}]], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[| ServcesTox 274286;000 195,808,659 _75403,38", "metadata": {"headings": [{"headings_0": {"content": "[| ServcesTox 274286;000 195,808,659 _75403,38", "page": 31, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 31, "level": 2}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "caused poor road network. Timo \\| \\| \u00b0 Outbreak of foot and mouth disease", "metadata": {"headings": [{"headings_0": {"content": "[| ServcesTox 274286;000 195,808,659 _75403,38", "page": 31, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 31, "level": 2}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[easiness icenses sam] oz] 0]", "metadata": {"headings": [{"headings_0": {"content": "[easiness icenses sam] oz] 0]", "page": 31, "level": 3}}, {"headings_1": {"content": "[| ServcesTox 274286;000 195,808,659 _75403,38", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "which led to close \\| othertaxrevenues 12,500,000 4,550,000 \\_7,950,000 \nof cattle market in", "metadata": {"headings": [{"headings_0": {"content": "[easiness icenses sam] oz] 0]", "page": 31, "level": 3}}, {"headings_1": {"content": "[| ServcesTox 274286;000 195,808,659 _75403,38", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[| nonTarRevenes | ol the district", "metadata": {"headings": [{"headings_0": {"content": "[| nonTarRevenes | ol the district", "page": 31, "level": 3}}, {"headings_1": {"content": "[easiness icenses sam] oz] 0]", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u00b0 The budget was higher as compared to previous year\u2019s 1] omerproperymeome \\| of \\| \nperformance.", "metadata": {"headings": [{"headings_0": {"content": "[| nonTarRevenes | ol the district", "page": 31, "level": 3}}, {"headings_1": {"content": "[easiness icenses sam] oz] 0]", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "a BET EEE", "metadata": {"headings": [{"headings_0": {"content": "a BET EEE", "page": 31, "level": 3}}, {"headings_1": {"content": "[| nonTarRevenes | ol the district", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "a [eee BR HER) BEE of assets", "metadata": {"headings": [{"headings_0": {"content": "a BET EEE", "page": 31, "level": 3}}, {"headings_1": {"content": "[| nonTarRevenes | ol the district", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[| end 5260.00 7,950,000 _36,576000", "metadata": {"headings": [{"headings_0": {"content": "[| end 5260.00 7,950,000 _36,576000", "page": 31, "level": 3}}, {"headings_1": {"content": "a BET EEE", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "|| Administrative fees and licenses | 19,495,600 -19,495,600", "metadata": {"headings": [{"headings_0": {"content": "|| Administrative fees and licenses | 19,495,600 -19,495,600", "page": 31, "level": 3}}, {"headings_1": {"content": "[| end 5260.00 7,950,000 _36,576000", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\|\\| Other fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "|| Administrative fees and licenses | 19,495,600 -19,495,600", "page": 31, "level": 3}}, {"headings_1": {"content": "[| end 5260.00 7,950,000 _36,576000", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 31, "level": 3}}, {"headings_1": {"content": "|| Administrative fees and licenses | 19,495,600 -19,495,600", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 31, "level": 3}}, {"headings_1": {"content": "po", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Miscellaneous Revenue 103,000,000 22,470,969 80,529,031", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 31, "level": 3}}, {"headings_1": {"content": "po", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "| Total Revenue", "page": 31, "level": 3}}, {"headings_1": {"content": "EEE", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "553,561,000 333,020,228 220,540,772] \\| \nAppendix i(b): Planned activities not implemented due to under collection of local revenues \nNo Out-put Activity Purpose of the un- Budget implemented activities Amount(UGX) \n1 CAO\u2019's vehicle Repaired Repairing of CAO\\* Facilitate CAO\\*s movements \\| 35,000,000 Vehicle \ndistrict \n2 Staff houses renovated Renovation of staff To make staff residences \n150,000,000 houses \n3 Procurement of fuel for Fuel for Various \nhabitable \nFacilitate monitoring and service \n35,540,772 various departments departments delivery \nTotal \\| 220,540,772 \n29 \nInaicators and Targets in the Work Plan Ss Appendix 2: Performance \nur Conclusion Conc Activities Key performance PI \nSub- PIAP (Program Bud Focus indicator(s) an at \nActivity lusio Program Implementation get /The \nLevel n at matic (Measure) ne (Fully Outp Action Plan) Out \nd \nOutput put area \ncould Ta Quantified/ ut and Note: KPIs Not fully level other be numbers or \\\\9 Quantified) (Full capita percentage \u20ac.9 et y number for Qua I completed or th \nproje \nntifi cts/pr completed Fi Not \npercentage e ed/ ogra na fully ms \nnci \nQua al \nntifi \nI (\u00a9) (D) (E) (F) () (B) \n010 Micro Installation of Number of irrigation 01-AGRO- 01- 01060203-Enabled Irrigati UgIFT equipment installed INDUSTRIA Instit agricultural 017- Microscale for farmers LIZATION ution extension Mac on \nal supervision system hine irrigation \nStren developed and ry projects \ngthe operationalised acq \nuisiti \nning \nand \non and Coor \nmai dinati \nnten on \nanc \nye \ned) ar \n(K) \nYes Fully Fully Quantified Quan tified \ne Number of parishes Fully disclosed 010 PDM Parish Model \nQuantified 01-AGRO- 02- Not \nsensitisation in which \nINDUSTRIA Agric 008- sensitisation has \nLIZATION ultur Cap programs been conducted \nenhanced \nacity \nal \nStre \nProd \nngth \nuctio \nenin \nn \nand \ng \nProd \nuctivi \n1 Yes Yes Fully not 000 Water Buyamba piped Number of Piped \nQuantified fully 06 Not disclosed Grant water water sites \\| quant 006 \nRESOURCE r Ls \nNATURAL Wate Plan supply \\| ified S, Reso ning \nNumber of Ferro Yes Yes Fully and communal ferro Quantified ENVIRONM urces Bud cement tanks constructed \\| ENT, \nMana \nCLIMATE geme geti construction 10 Yes Yes Fully ng Borehole Number of bore \\| Quantified CHANGE, nt \nLAND AND Sey rehabilitation No \\|\\* no Not fully \nholes rehabilitated \nWATER = Retention \\| quantified of valley No No Not fully Valley dam un Number \nquantified \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Total Revenue", "page": 31, "level": 3}}, {"headings_1": {"content": "EEE", "page": 31, "level": 3}}, [{"headings_0": {"content": "| Total Revenue", "page": 31, "level": 3}}, {"headings_1": {"content": 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"90 NLWN va OSI&U Fan ig IANS NOU INAW wo WIV NVHO. \"95 anv anv VM a", "page": 35, "level": 1}}], "page": 35, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ai WAH NV IdWD Wl 3A3Q WdO1 LNA ai WNH NV IdvI WL I3A3Q Wd0O1 ANa \nFully Fully \n0 0 Imple Imple ment ment \nNumber of \ned ed Furniture and assorted \nFittings furniture Ta rum Fully Acquisition and fittings 51 1 0 Imple Imple distributed 925,323, 921 pe ment ment Number \u00a9 156 32 pe 3,4 ed ed Tr \u2014T vehicles and vehicles and \n3,1 3,1 56 T 0902 260 Ugan road road \n56 56 \ns\u00e9 09 03 014 da equipment equipment \nINTE Tran 0401 Road repaired \nCapa Roa Fund repaired \nGRAT spor d \ncity \nED t of Equ \nTRAN Infr existi pm \nSPOR astr ent \nT uctu ng and \ntrans \nINFR re port Fle \nand \nASTR infra et \nuctu Serv Ma \nstruc \nRE ices nag \nAND Dev ture \nand em \nSERV elop servi ent \nICES men Ser \nces \nt vice T \nincre \nased s \\\\pastrict Number of", "metadata": {"headings": [{"headings_0": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}, {"headings_1": {"content": "90 NLWN va OSI&U Fan ig IANS NOU INAW wo WIV NVHO. \"95 anv anv VM a", "page": 35, "level": 1}}, [{"headings_0": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}, {"headings_1": {"content": "90 NLWN va OSI&U Fan ig IANS NOU INAW wo WIV NVHO. \"95 anv anv VM a", "page": 35, "level": 1}}], [{"headings_0": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}, {"headings_1": {"content": "90 NLWN va OSI&U Fan ig IANS NOU INAW wo WIV NVHO. \"95 anv anv VM a", "page": 35, "level": 1}}], [{"headings_0": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}, {"headings_1": {"content": "90 NLWN va OSI&U Fan ig IANS NOU INAW wo WIV NVHO. \"95 anv anv VM a", "page": 35, "level": 1}}]], "page": 35, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 36, "level": 3}}, {"headings_1": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}], "page": 36, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "260 \\| district and 0904 Community community 04 0106 002 acess roa Ss \nTran Dist maintained access 7 spor Com rict roads muni \nmaintained \nt \nAsse W ; \nUrb \nacce \nt \nss& an \nMan feed and \nage \nco \nmen er \nroad mm \nt \nunit \nS \ncons Y \ntruct Acc \ned& ess \nmain Roa \ntaine d \nMai \nd to \nfacili nte eo tate nan \nmark ce ft \net \n43; \nacce r 191", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 36, "level": 3}}, {"headings_1": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}, [{"headings_0": {"content": "at", "page": 36, "level": 3}}, {"headings_1": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}], [{"headings_0": {"content": "at", "page": 36, "level": 3}}, {"headings_1": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}]], "page": 36, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "77T ss 3", "metadata": {"headings": [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], "page": 36, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Bel. je \na! \ni \nU \nI \nBen\u00bb \\| \n\u00a2 onage of ofthe \nprojects amount allocated to Amount Sub County out allocated to the district grant Variance/ \ntotal \nDistrict Sub-county Need the Sub \nSN \\| Sub County average Water \nCounty \ncoverage (UGX) Rank rate rate \n(get monetary basing on Rank value of allocation (the higher basing on \nproject(s) implemented at received the variance need \nthe \n10 -Lwenda 36 81 -45 11 143,999,352 \u2014\\_- 2 + \nOne \n18.54 - 11 Kasankala 36 36 0 7 18,000,000 ii \n\\| \n601,666,720 \nAppendix 5 Funding and absorption of Education Development Grant \nS/N\\| Particulars Contractor Contract Actual Project Amount(UG amounts(UG Status", "metadata": {"headings": [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}, [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}]], "page": 36, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1 Construction of 5-stance pit latrine Kamuzinda General \nat Kibuuka P/S \nEnterprises \n2 Construction of 5-stance pit latrine Kamuzinda General \nat Kiganda Enterprises \n3 Construction of 5-stance pit latrine Kamuzinda General \nat Kyalugaba Enterprises \n4 Construction of 5-stance pit latrine Erastus General Enterprises at Kisweere P/S \n5 Construction of 5-stance pit latrine Kolma Technical Company at Kasozi P/s \nLimited \n6 Construction of 5-stance pit latrine Nufasa Works And Supplies 7 2 at Kamukalo P/S \nLimited \n7 Construction of 5-stance pit latrine Tabaalo Engineering \nat Kiziba P/S \nCompany Limited \n8 Construction of 5-stance pit latrine Eden Contractors(Ec) Ltd at Ddyango P/s \n9 Construction of 5-stance pit latrine Tabaalo Engineering \nat Mweruka P/S \nCompany \nLimited \n10 Construction of 5-stance pit latrine Alstom Services \nat Kasankala P/S \n11 Construction of 5-stance pit latrine Andrum Contractors (U) Ltd at Kibingo Uphill P/s \n12 Construction of 5-stance pit latrine Erastus General Enterprises at Lwensambya P/S \n13 Construction of 5-stance pit latrine Javila General Enterprises at Nyanja P/S \n14 Construction of 3 classroom block Suha Quality Investments at Lwanga P/S \nSmc Limited \n15 Construction of 2- classroom block Suha Quality Investments at Kibinda P/S \nSmc \nLimited \n16 Supply of furniture for selected Walakira Furnitures And schools \nGeneral Workshop Ltd Monitoring & Supervision Various staff \nFeasibility & Screening Various staff Retention for varoius projects Various staff \nX) \nX. \n33,300,544 \\| 31,635,517 Completed 33,300,544 31,635,517 Completed \n33,300,544 31,635,517 Completed 34,808,705 33,068,270 Completed 30,000,000 28,500,000 Completed 32,000,000 30,400,000 Completed 34,948,060 33,200,657 Completed 33,463,620 31,790,439 Completed 34,948,060 33,200,657 Completed 34,888,948 33,144,501 Completed 35,000,000 33,250,000 Completed 34,808,705 33,068,270 Completed 34,930,360 33,183,842 Completed 112,488,400 106,863,980 Completed 80,086,600 76,082,270 Completed 92,601,400 87,971,330 Completed \n38,000,084 Done 3,779,768 Done 36,243,724 \\| Paid Total 724,874,491 766,654,343 \\| \nAppendix 6: Low disbursement of Parish Revolving Fund (PRF \n\u2014 ken. a Lenn \nVot ote Parish aris PDM SACCO receive", "metadata": {"headings": [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}, [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "disbursed!", "metadata": {"headings": [{"headings_0": {"content": "disbursed!", "page": 37, "level": 1}}, {"headings_1": {"content": "77T ss 3", "page": 36, "level": 3}}], "page": 37, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "%oage o \nan ee . Remarks Name Name Name (2021/2022 & \n2022/2023) \nKalwanyi \n4. \nRakai Dig Kalwanyi Mweruka T/C \n= 0.0", "metadata": {"headings": [{"headings_0": {"content": "disbursed!", "page": 37, "level": 1}}, {"headings_1": {"content": "77T ss 3", "page": 36, "level": 3}}, [{"headings_0": {"content": "disbursed!", "page": 37, "level": 1}}, {"headings_1": {"content": "77T ss 3", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3. Kyalugab Kyalugaba Bakat . DIS \na Kibanda Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \n83,937,000 \nea \\_ \n108,937,000 \nKayonza \n6 \n\" Rakai Dig Kayonza Kacheera \nPdm 11,000,000 10.1 en \nTee Rwaibara Kiziba Rakai 3 Dig Rwaibara a \nT/C Pdm Sacco \n108,937,000 \n0.0 108,937,000 \nKagamba \n8 . Rakai Dig Kagamba \nKagamba S/C 40,790,000 48.6", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}, [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}]], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "83,937,000 \nKimuli \n9 \n. Rakai Dig Kimuli \nLwentulege S/C = 0.0 Pdm Sacco \n108,937,000", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}, [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}]], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. Kabala Kifamba \nRakai . Dig Kabala \nPdm Sacco 31,900,000 29.3 108,937,000", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nTotal 1,014,370,000 131,590,000 \nAppendix 7 Transfer of PRF to un-licensed SACCOs \nSN. Vote Name Parish Name of SACCO Name \nd. Rakai Dig Kabingo Kabingo Kibale Pdm Sacco \nIs the SACCO Remarks/Registratio registered under n No. \nMicrofinance \nInstitutions \nmoney lenders \nact 2016? \n(No/No) \nNo Not licenced \n2 Rakai Dig Kabusota Kabusota Lwamaggwa Pdm Sacco No \nNot licenced \n3 Rakai Dig Katuntu Katuntu Rakai Tc Pdm Sacco \nNo Not licenced \n4 Rakai Dig Kalwanyi Kalwanyi Mweruka T/C Pdm Sacco No \nNot \nlicenced \n5 Rakai Dig Kyalugaba Kyalugaba Kibanda Sacco \nNo Not licenced \n6 Rakai Dig Kayonza Kayonza Kacheera Pdm Sacco \nNo Not licenced \n7 Rakai Dig Rwaibara Rwaibara Kiziba T/C Pdm Sacco No \nNot \nlicenced \n\\| \\| Sacco + \\|", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}, [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}]], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Rakai DI Katuntu Katuntu Rakai Tc Pdm Sacco 24 \nNo\n4. Rakai Dlg Kalwanyi Kalwanyi Mweruka T/C Pdm 10 \nNo Sacco\n5. Rakai Dig Kyalugaba Kyalugaba Kibanda Sacco 37 \nNo\n6. Rakai Dig Kayonza Kayonza Kacheera Pdm Sacco 30 \nNo\n7. Rakai Dig Rwaibara Rwaibara Kiziba T/C Pdm 6 \nNo Sacco\n8. Rakai Dig Kagamba Kagamba Kagamba S/C Pdm L 20 \nNo Sacco\n9. Rakai Dlg Kimuli Kimuli Lwentulege S/C Pdm 10 \nNo Sacco\n10. Rakai Dlg Kabala Kabala Kifamba Pdm Sacco 20 \nNo Total \n180", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 9: Failure to follow the stipulated loan application and approval process \nS Vote Parish Name of Name of Was the Date Loan Wer Were Remarks N Name Name SACCO PRF beneficiar loan Amount e they beneficiar y from the was \nthe vetted y approved obtain loan bya PDM ed bene village enterprise ficia meetin ries g sele conve cted ned by", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}, [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}]], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "thro the", "metadata": {"headings": [{"headings_0": {"content": "thro the", "page": 39, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ugh enterp \nthe rise \nPDM groups \nIS \n1.\\| Rakai Kabing Kabingo Kibale Kyalikunda 1,000,000 N/A 1,000,000 Yes No Not vetted Dig oO Pdm Sacco Vanista \n2.\\| Rakai Kabuso Kabusota Tugume 1,000,000 19/06/2 1,000,000 Yes No Not vetted Dig ta Lwamaggwa Alex 023", "metadata": {"headings": [{"headings_0": {"content": "thro the", "page": 39, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 39, "level": 3}}, {"headings_1": {"content": "thro the", "page": 39, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3.\\| Rakai Katuntu Katuntu Rakai Kakeero 1,000,000 02/06/2 1,000,000 Yes No Not vetted Dig Tc Pdm Sacco Joseph 023 \n4.\\| Rakai Kalwan Kalwanyi Natukwasa 1,000,000 N/A 1,000,000 Yes No Not vetted Dig yi Mweruka T/C Vanis", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 39, "level": 3}}, {"headings_1": {"content": "thro the", "page": 39, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 39, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 39, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5.\\| Rakai Kyaluga Kyalugaba Bukenya 1,000,000 N/A 1,000,000 Yes No Not vetted DI ba Kibanda Sacco Julius \n6.\\| Rakai Kayonz Kayonza Twinamasik 1,000,000 22/06/2 1,000,000 Yes No Not vetted \\|\\_\\| Dig a Kacheera Pdm o Julius \n023 \nSacco \n7.\\| Rakai Rwaiba Rwaibara Tumuhimbis 1,000,000 N/A 1,000,000 Yes No Not vetted Dig ra Kiziba T/C e Polite \nPdm Sacco \n8.\\| Rakai Kagam Kagamba Nakaboza 1,000,000 19/06/2 1,000,000 Yes No Not vetted Dig ba Kagamba S/C Betty. \n023 \nPdm Sacco. \n9.\\| Rakai Kimuli. Kimuli Nantongo 1,000,000 N/A 1,000,000 Yes No Not vetted Dig Lwentulege Rosette. \nS/C Pdm \nSacco. \n10\\} Rakai Kabala Kabala Kasumba 1,000,000 01/06/2 1,000,000 Yes No Not vetted", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 39, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 39, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file