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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RUBANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table of Contents  \nPage TR accra EEE ii BEE EAN iii EU EA LTE iL nn ee gen BER RO Es 1 BET ALL WISE  \n1 nennen gaa catamaran 1.0 Implementation of the Approved Budget..........cccccccscsccsssessssssessssssesssesecnsscsesesessecsesssetsease 1 2.0 Management of the Government Salary PayPoll.....cn.cccccccssvessavecs  \n8 ann EMPHASIS QP MATT ER ssssicccssines  \n11 inssnstaranccnne vennnnnanennnenentananensnoncenunn sina ueusanicensuesnesssne nvspeesonpen teenie ad)  \nChange in Accounting Treatment for Non-current Assets... 11 ET TE 11 gg 4.0 Implementation of Key Government Grants/Programmes ............nnnennennnnn 11 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant.............unn. 11. 4.2  \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 16 42 Talenten DBRS PGI iii  \n17 ur aisasaines u Miele IT ner 18 er 4.9 Transitional Development Ad Hoc Grant-He\u00e4lth  \n20 \u201eaan OTHER INFORMATION ....0....cccccessssesssessessesesesessesesseseansseaesesssesssscsussssesseecescsesnsarsusteassnsassnsesaveneesenersess 21 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........uceenne 22 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ............0..... 22 OTHER REPORTING RESPONSIBILITIES ..................nnnnnnnnnnnnnennennanennnnnnnn 23 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccsssscsesssessesstsssessesecsneeens 23 5.0  \nImplementation of the Parish Development Model ...........ccccccsesessssssesetessceteetsvereeseteeees 23 PATONG NE corer 31 EEE. \nList of Acronyms \nDistrict Local Government Government of Uganda  \nHuman Capital Management System ICT \nInformation and Communication Technolog International Organization of Supreme Audit Institutions Integrated Personnel and Payroll system  \nISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 Local Government Public Procurement and Disposal Authori LLG \nLower Local Governments LR Local Revenue MDAs \nMinistries, Departments and Aq  \nMoES Ministry of Education  \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government National Audit Act  \nNon-Tax Revenue  \nOffice of the Auditor General \nPDMS \nPayroll Deduction Management System PDU \nProcurement & Disposal Unit Public Finance Management Act PFMR \nPublic Finance Management Regulations", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 2, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UCF", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Consumer and Lender\u2019s Association \nREPORT-OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF RUBANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Rubanda 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 Rubanda 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. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I 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 Rubanda District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Rubanda District had a budget of UGX.49,475,157,280 out of which UGX.45,141,388,089 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}]], "page": 4, "document_name": "Rubanda 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": "Uganda Consolidated Fund", "page": 3, "level": 3}}], "page": 5, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details \\| Budget Warrants % UGX  \nfunding Recurrent (Wage 22,766,228,016  \nRecurrent (Non-wage)", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}], "page": 5, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14,608,433,465 Total \nOut of the total warrants of UGX.45,141,388,089, I reviewed the utilisation of warrants worth UGX.37,002,884,536 (82%) as summarised in the table below; \nDetails Actual Cumulative Actual Cumulative expenditure expenditure %age out of (UGX) total warrants Wage expenditure (Payroll 25,177,093,233 25,177,093,233 55 audit/FS-audit) \nTheme area-PDM 69,039,079 25,246,132,312 56 expenditure audited  \nFocus area-Education grant 396,980,938 25,643,113,250 56.8 Formerly SFG  \n-  \nFocus area-Microscale 137,585,065 25,780,698,315 57 irrigation projects  \nFocus area-UGIFT 3,002,277,337 28,782,975,652 64 (Infrastructure) \nFocus area-Water 432,716,269 29,215,691,921 65 development grant (Piped  \nwater, and Rural water and  \nSanitation grant) \nBelow are my findings from the performance: of- revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 6, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the entity was supposed to collect Local revenue to I advised the Accounting the tune of UGX.691,311,275 however; by the end of the year only UGX.295,974,484 Officer to sensitise the had been collected representing 43% performance as shown in the tables below and stakeholders to respond detailed in appendix 1.  \nto the challenges of COVID 19 and ensure No Source Approved Actual Variance that subsequentiy all budget Collections \nthe budgeted revenue is Tax revenues 327,365,275 168,321,171 159,044,104 adequately collected and Non-Tax Revenues 363,946,000 127,653,313 236,292,687 property valuation L Total \\| 691,311,275 295,974,484 395,336,516 conducted. \nThe DLG over collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nOut-put Activity  \nPurpose of the un- Budget implemented  \nAmount activities  \n\u2018UGX\u2019  \nLocal To transfer local To improve service 395,336,516 revenue to \\|revenue to LLGs delivery  \nLLGs  \ntransferred \nThe under collection of local revenue was attributed to the following; \nSlow recovery of the economy from the COVID 19 effects which has affected e  \ncollections from trading licenses.  \nFailure to revalue properties for property tax.  \ne \nThe Accounting Officer explained that the local revenue collection was greatly affected by COVID-19 and most of businesses failed to pick up after COVID-19 so rolling up projects that were not implemented may be unrealistic since it is impossible to collect un collected revenues from businesses that closed. \n1.2 Performance of GOU warrants  \nI advised the Accounting The DLG had an approved budget of UGX.47,427,925,642 to implement the various Officer to ensure that programmes, out of which UGX.44,575,731,525 was warranted resulting in a shortfall of the affected activities UGX.2,852,194,117 representing 94% performance.  \nare rolled over to the next budget for The performance of warrants for each of the programmes is shown in the table below;  \nimplementation Programme  \nWarrants \nObservation -  \nws irn ner. Recommendation \nThe UGX.2,852,194,117 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo. Programm Amount not Activities not Purpose of the e warranted implemented unimplemente d activity", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 6, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Agro- 24,560,000 General staff As a result some Industrializat salaries, Non- non-residential ion residential buildings buildings were acquisition not constructed. 2 \\| Natural 199,406,265 General staff Monitoring and Resources, salaries, sector supervision of Environment development grant, work was not Travel inland and done monitoring and supervision of work 3 Human 2,129,520,262 General staff salaries As a result some Capital and non-residential non-residential Development buildings buildings were not constructed and general staff salaries were not paid. 3 Integrated 35,421,828 General staff salaries Transport Infrastructur e 4 Governance 462,550,547 Transfers to other Underfunding of and Security government units, the affected Printing, Stationery, government Photocopying and institutions Binding, Travel affecting service Inland, Fuel and delivery. lubricants Total 2,851,458,902 As a result of failure to warrant the budgeted funds, the District could not implement the following; Monitoring and supervision of some capital projects were not done. e Salaries and gratuity to some staff were not paid. e The Accounting Officer explained that what was warranted were only the funds released by Ministry of Finance and Planning and Economic Development. Utilization of Warrants I advised the Accounting Out of the total warrants of UGX.45,141,388,449 availed during the year, Officer to ensure that all No Observation . Recommendation... ....... ; = . .... Integrated Transport 1,053,222,128 1,019,369,901 Infrastructure And Services Human Capital 32,571,621,518 26,517,847,740 Development Public Sector 5,062,100,691 4,134,851,889 Transformation Community 187,994,147 176,860,220 94 Mobilization And Mindset Change Governance And 2,831,680,367 2,791,367,355 99 Securi Development Plan 666,223,409 578,593,508 87 Implementation Total 45,141,388,449 37,904,967,450 84 The warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. Table Showing key activities affected by under-utilization of warrants ts not Utilized jes affected by the under ation Hustrialization 55,455,490 staff salaries, Non-residential gs acquisition Resources, Environment, 24,363,348 pland, Sector development grant e Change, Land And bector Development 2,650,514 ed Transport 33,852,227 \\|staff salaries ructure And Services apital Development 6,053,773,778 staff salaries, Non-residential gs ector Transformation 927,248,702 \\|staff salaries, Gratui ity Mobilization And 11,133,927 \\|staff salaries et Change 40,313,012 s to other government units, Inland 87,629,901 staff salaries 7,236,420,999 As a result of failure to utilise warrants; Monitoring and supervision of some capital projects were not done. e Salaries and gratuity to some staff were not paid. e The Accounting Officer explained that the recruitment for FY 2022/2023 was cleared late No Observation: - \u2014- - - Recommendation -~ ~\\|---", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 7, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of a seed school Hamuhambo- Kibuzigye SecondaryConstruction of Karo High School\n2. Construction of Ruhija seed school\n3. Construction of DHO's office\n4. Upgrade of Muko HC IV to district hospital.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 10, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that Ruhija SEED secondary school and Kibuzigye SEED secondary are on-going projects that roll to next financial year, upgrade of Muko health center to hospital status was handed over to UPDF for construction, Construction of SEED school Hamuhambo-Kibuzigye is on-going project to next financial year. In addition, construction of DHOs office phase I project funds budgeted could not allow the project to be completed in one financial year.  \nu \n1.6 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 The service delivery under focus areas \n", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 10, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Tr (seed schools\\} \u00bb had-- en \\| taking corrective measures hence provided with water sources that  \nnegatively affecting implementation were accessible by the local  \ntimeliness and quality.  \ncommunity.  \ne I noted that the entity submitted  \nperformance reports for one  \n\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "quarter after the deadline given for submission of the reports", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Microscale", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e review of the district budget and F Failure to budget according to the irrigation  \ndepartmental work plans revealed  \nset thresholds leads to wasteful variances between the budgeted  \nexpenditure on non-priority activities amount and the required program  \nwhich hinders achievement of percentage allocation for capital  \nintended program objectives. development and complementary  \ncategory leading to under and over  \nbudgeting of 44% for both the  \ncapital development and  \ncomplementary activities.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. UGIFT  \ne lL observed that the District did not \\|e There is a risk of loss of funds have land titles for UGIFT projects  \ninvested in the infrastructure in case worth UGX.5,582,335,604  \ne I noted that during the period  \nunder review, Rubanda DLG made", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "land disputes arise. In addition, intended education service delivery would not be achieved.  \npayments to contractors worth \\|e This implies that payment VAT worth UGX.3,002,277,337 for the UGX.447,974,559 was irregular and construction of two seed schools  \nan overpayment which greatly under the UGIFT (which is a world  \nreduces the scope of activities to be bank funded project). However,  \nimplemented under the project. This these payments were inclusive of  \naffected the project deliverables UGX.447,974,559 as Value Added  \n(targets) and service delivery.  \nTax (VAT)", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Transitional e Delayed implementation of the \\|e Failure to implement planned development project  \nactivities affects service delivery to grant \u2014 health  \nthe  \ncommunity.  \nadhoc", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, \nNo. Observation Recommendation 2.1  \nUtilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.20,413,317,132, and I advised the Accounting obtained supplementary funding of UGX.2,352,910,884 resulting into a Officer to expedite the revised wage budget of UGX.22,766,228,016 which was all warranted.  \nrecruitment process and follow up on the un- Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG utilised funds with the resulting in un-utilized warrants of UGX.589,104,053 representing utilization MoFPED.  \nof 97% as summarized in the table below; \nApprov Supple Warrants Payments Unspent ed mentar d UGX. UGX. Balance Budget Budget UGX. UGX.  \nUGX. \n17,132 228,016 8,016 \u201a963 53 Details in Appendix 3  \nFrom the analysis, I noted that;  \nThe supplementary funding worth UGX.589,104,053 not fully utilized. \nThe Accounting Officer explained that there was a delay in approval of recruitment therefore affecting the utilization of the excess wage. \nValidation of employees on the entity payroll  \nI advised the Accounting The District had 2069, employees on the IPPS payroll of which 1,766(85%) Officer to undertake the were fully verified, 256(12%) partially verified, and 47(3%) did not show up.  \nfollowing;  \nShould use the In addition, 5 individuals had not accessed the payroll by end of June, 2023.  \nverified payroll as a These were captured as new records in my determination of the District  \nbasis of updating wage bill.  \nmonthly payrolls for paying employee The following observations were made;  \nemoluments.  \nEngage", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the a) Out of 1,766 (88%) employees appeared for the validation exercise and  \nconcerned Service presented all the pre-requisite documents to confirm their existence  \nCommissions and and regularity of recruitment.  \nobtain minute extracts for the b) 256 (13%) employees appeared for headcount were partially validated  \nvalidation of the due to lack of minutes/extracts from other Service Commissions to  \nemployees by support their first appointment.  \nMinistry of Public Service.  \nRegularly review the c) A total of 47(2%) employees on the payroll did not appear for the  \nDistrict payroll so as validation and were categorised as follows;  \nto promptly remove such employees and 5 employees who did not appear for the headcount were accounted  \navoid continued loss for by the Accounting Officer as being away for genuine reasons  \nto government. which included study leave abroad, staff who had no National IDs at  \nBesides, the cases the time of validation.  \nin question should 42 employees were confirmed to have exited the District due to:  \nbe followed up with death, dismissal, abscondment, retirement, transfer of service, and  \na view of recovery. \n~~\u00bb transfer- ~of- salary payment to their new duty stations. \ne I advised the Accounting Officer to always liaise with the  \nrelevant stakeholders to ensure prompt updates of the payroll going forward. A follow-up of the affected staff should immediately be made by management so as to have them access the payroll.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 12, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Inconsistencies in Employee Details  \nI advise the Accounting A total of 123 employees on the payroll had inconsistencies in their dates of Officer to engage the birth, captured in the payroll and data captured by NIRA on the National affected  \nstaff and IDs. The information is critical in the identification of an individual.  \nensure that employee records are duly Inconsistent information undermines the integrity of the District's records updated by the Ministry and may complicate the employee service history and\\_ retirement of Public Service within a procedures. Where the errors in dates of birth increase the length of service,  \nspecified period of time it may lead to the irregular extension of employee service.  \nfor appropriate action. \nThe Accounting Officer explained that a letter to all concerned staff was written to provide all the necessary documents which show the their correct dates of birth as guided by the permanent secretary Ministry of Public Service in her letter referenced COM6/7/11 dated 6th June 2017. Based on the information provided by the staff, I will be able to submit a comprehensive list to Ministry of Public Service for further action.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 13, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e) Findings from Other Special Audit Procedures I advised the Accounting I undertook other special audit procedures to review the accuracy of the Officer to take the payroll including planning, budgeting and payments for the period of four following actions; years (2019/2020-2022/2023). e Ensure, overpaid amounts are I noted that; recovered from a) Over-remittance of UGX.19,290,596 and under-remittance of beneficiaries, while UGX.88,742,341 of statutory deductions were made by the entity during underpayments and the period. loan repayments should be budgeted b) Over-remittance of UGX.54,779,583 and under-remittance of for and paid. UGX.3,620,936 of non-statutory deductions were made by the entity e Ensure timely during the period. reconciliation of the amounts before The Accounting Officer stated that in FY 2018/2019 for the month of April- effecting payments. June 2019, the District never paid the loan deductions to UBA due to In addition, the insufficient wage to cater for both salaries and deductions. Therefore, the amounts over Review of the Entity Staff Establishment \\_\u2014 .\\| During the audit, I undertook procedures to review the I advised the Accounting completeness and relevancy of the entity establishment and noted Officer to continue that; engaging the Ministry of Public Service and i. Out of 758 approved positions, a total of 314 positions MoFPED to have these were filled leaving a gap of 444 vacant positions. positions filed and ii. The entity did not have an approved and costed staff engage relevant establishment for primary, secondary and tertiary stakeholders to develop institutions while the staff structure for health facilities and implement a costed issued by Ministry of Health was not incorporated into the staff structure for the district approved structure. District. The Accounting Officer explained that he had continuously submitted recruitment plans to have all positions filled, however due to inadequate wage they could not be filled at once since recruitment is done in accordance to the available wage. 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.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 13, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ui", "metadata": {"headings": [{"headings_0": {"content": "ui", "page": 15, "level": 2}}, {"headings_1": {"content": "| Recommendation", "page": 6, "level": 1}}], "page": 15, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 stance VIP  \n2 Protection of 1 1 \\| seven springs in  \nHamurwa,  \nNyamweru,  \nBubare, Muko  \nand bufundi \\_\\|  \nsubcounties  \n3 Piped Water Sub- Construction of  \nI 1  \nGrant (UgIFT Burimbe water  \ncomponent) supply system  \niL phase iii in  \nikumba subcounty \\| \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "ui", "page": 15, "level": 2}}, {"headings_1": {"content": "| Recommendation", "page": 6, "level": 1}}, [{"headings_0": {"content": "ui", "page": 15, "level": 2}}, {"headings_1": {"content": "| Recommendation", "page": 6, "level": 1}}]], "page": 15, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}], "page": 15, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations  \nI noted the following areas where management had commendable performance; \noe Four (4) projects had -their-designs approved by the- Ministry of Water and Environment, and implemented on Land with proof of ownership.  \noe Four (4) projects were fully functional since the installations in all the four(4) visited sites were complete with reasonably good yields and were being used by the community.  \no The District had water quality testing kits.  \no All the 10 (100%) of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \n4.1.2 Areas of Improvement  \nI noted the following areas where the District needed 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:  \ne The proposed investments are derived from the approved LG Development Plan.  \nprescribes the thresholds for allocation of rural water and sanitation sub-grant e  \n(traditional component), and piped water sub-grant (UgIFT component),  \noe provides an indicative list of capital investments and other development activities to be funded.  \nstipulates that LGs should prioritise water supply investments for sub-counties o  \nthat have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning of Rubanda DLG and noted that Two (2) on-going UGFIT projects (seed schools and health centre upgrades) had not been provided with water sources that were accessible by the local community. Details are in table", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}]], "page": 15, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 16, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN UGIFT Project Water source Community Audit Conclusion place and status name \\| 1 Construction of Ruhija No water source Ruhija No water source in Seed School laced place Construction of Hamuhambo No water source in ibuzi place Failure to provide water as prescribed denies the community and\\_ hinders achievement of intended grant objectives. Sub-Grant (traditional component) while UGX.164;017,000 (37%) on Piped Water - Sub-Grant (UgIFT component) as shown in the table below; SN Purpose Budgeted Released amount Variance amount 1 Rural Water and Sanitation Sub- 278,184,786 278,184,786 0 Grant (traditional component) 2 Piped Water Sub-Grant (UgIFT 164,017,000 164,017,000 0 component) Total 442,201,786 \\| 442,201,786 0 oe Out of the funds received of UGX.278,184,786 (63%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.269,159,802 (96%) was spent leaving UGX.9,024,984 (4%) un-utilized while, out of funds received of UGX.164,017,000 (37%) for the Piped Water Sub-Grant (UgIFT component), UGX.163,556,467 (99%) was spent leaving UGX.460,533 un-utilized as shown in the table below; Category App Est (A) Release/Warra Expenditure % (Ugx.) nt (Ugx.) (C) (UGX.) (B-C) Absorpti (UGX.) on 1 Rural Water and 278,184,786 278,184,786 269,159,802 9,024,984 96 Sanitation Sub- Grant (traditional component) 2 Piped Water Sub- 164,017,000 164,017,000 163,556,467 460,533 99 Grant (UgIFT component) Total \\| 442,201,786 \\| 442,201,786 432,716,269 9,485,517 99 The Accounting Officer explained that the un-absorbed funds were part of retention money that was not paid. Recommendation I advised the Accounting Officer to commence procurements early in the financial year to allow for utilisation of all the funds in the period in which they are due. 4.1.2.3 Review of the Implementation of the Grant activities Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; oe Training of water user committees as one of the eligible activities to be Only 3 (20%) of the existing water sources were-tested -contrary to the standard requirement of 20%, while 7 (100%) of the new sources were tested. Furthermore, the water tests revealed that water in 100% of the existing water sources were not suitable for human consumption. This is shown in the table below and Details in Appendix 4. Category Number of Percentage Percentage Percentage Percentage of water required to be actually untested successful sources tested tested tests. (a) (b) (a-b) Existing 3 20% 20 80 projects New 7 100% 100 0", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}, [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 16, "level": 2}}], "page": 18, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ascertain and address the cause for the poor quality water in other sources to ensure that all water sources are suitable for human", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 16, "level": 2}}], "page": 18, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "consumption.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.2.4 Monitoring  \nPreparation and submission of quarterly reports  \nSec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by the Ministry of Water and Environment to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nii. Submission of quarterly reports  \nI noted that the entity submitted performance reports for one quarter after the deadline given for submission of the reports as shown in the table below; \nNo Details for \n\u201cThe Accounting Officer explained that the reason for \u2018tne delayed submission of quarter three report was the late release of funds for facilitation by the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 18, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], "page": 19, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to consider utilizing the option of electronic/on-line submission of these reports to enable timely submission. \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nRubanda District received UGX.3,004,611,343, out of UGX.3,004,611,343 budgeted to the implement the programme. The following activities were undertaken; \nActivity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], "page": 19, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Ruhija seed school 1 1 Construction of a seed school 1 i Hamuhambo- Kibuzigye Seconda 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; 4.2.1 Positive observations I noted the following areas where management had commendable performance; o Out of UGX.3,004,611,343 budgeted, received and warranted, UGX.3,002,277,337 (100%) had been spent by the time of audit, resulting in an under absorption of UGX.2,334,006 o A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that the UGIFT activities were budgeted. o Procurements totaling UGX.5,582,335,604 had Contract implementation Plans o The UGIFT funds were accounted for. oe I noted the entity prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. I noted -that--during the period under review, Rubanda DLG made payments to--- -\u00bb-- contractors worth UGX.3,002,277,337 for the construction of two seed schools under the UGIFT (which is a World Bank funded project). However, these payments were inclusive of UGX.447,974,559 as Value Added Tax (VAT) contrary to the directive above. Contract sum VAT Amount Procurement Subject 2 of Provider awarded VAT Reference No procurement UGX Exclusive er \u2018UGX ; Ruba921WRKS/2022- Construction of Geses 2,201,756,678 335,861,188 2023/00047/MOES- Kibuzigye Seed Uganda UGIFT Secondary School Limited MOES/Ugift/WRKS/2020- Construction of ruhija Geses 800,520,994 112,113,371 2021/00002-LOT13 seed school Uganda Limited Total \\| 3,002,277,337 447,974,559 This implies that payment VAT worth UGX.447,974,559 was irregular and an overpayment which greatly reduces the scope of activities to be implemented under the project. This affected the project deliverables (targets) and service delivery. The Accounting Officer explained that it was a hybrid procurement and the contract was awarded centrally by Ministry of Education and Sports and was VAT inclusive. Recommendation I advised the Accounting Officer to ensure that the circulars which direct that no taxes will be paid on donor funded projects are complied with in future. 4.3 Education Development Grant The 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. In the year under review, the District received education development grant of UGX.396,980,938 for the construction of; fourteen (14) stance pit latrines. I designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 19, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], "page": 21, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow the stipulated guidelines to prepare and submit the required reports. \n4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Rubanda District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \n4.4.1 Positive observations  \now nee twee  \n- \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 21, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o The District budgeted, received and warranted UGX.137,585,066 and alll the warranted funds of UGX.137,585,066, were utilized by the entity on eligible activitoies and at the time of audit, the funds were accounted for.  \nA review of the budget revealed that all the expenditure categories for the complimentary services were charged on their rightful respective codes.  \nI noted that at the time of audit all the two planned demonstration irrigation equipment had been delivered to selected farmers.  \nA review of the procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid.  \nTwo demonstration irrigation equipment had been supplied and installed.  \nI noted that the supplier offered training and technical support to the farmers during the warranty period.  \nI observed that payments worth UGX.137,585,065 for the program related activities were fully supported and funds accounted for. \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;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 22, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Micro Scale Irrigation Grant will fund two types of expenditure categories: \u00b0  \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).  \nThe district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.  \nThe share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes \nMain ~- Expenditure Threshold as Actual  \nApproved Variance Audit ~~ - ---- \\|-  \nItems per the percentage budget (UGX) remark guidelines (budget) (A-B) \nA)  \n(B)  \nCapital Development 75% 31% 42,000,000 44 Under (micro scale irrigation  \nallocation equipment)  \nComplementary 25% 69% 95,585,000 44 Over services  \nAllocation Total \\| \\| 137,585,000 \\| \nIrregular budget allocations may affect the effective provision of Micro scale irrigation services as planned. \nThe Accounting Officer made reference to the letter dated April 2022 ref 561/01 on the communication strategy, grants and technical guideline on micro irrigation program which categorised Rubanda district under phase II where the funds for irrigation were 100% for complementary services. \nIT advised the Accounting Officer to allocate funds for capital development to enable establishment of demonstration sites and complementary activities based on the program expenditure guidelines. \n4.5 Transitional Development Ad Hoc Grant-Health  \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development Ad Hoc Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nRubanda DLG received UGX.7,119,675,454, out of UGX.7,119,675,454 budgeted to the implement the following key activities; \nSN Activity  \nPlanned Actual quantity quantity \n1  \nConstruction and upgrading MUKO HCIV to a District Hospital. \n2 \\_\\| Latrine construction at Nangara HC II  \n1 1 \\| \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 22, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -e--- All the grant funds were accounted for.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], "page": 24, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4.5.2 Areas of improvement  \nI noted the following areas were the District needed improvement; \n4.5.2.1 Inspection of service delivery indicators of Transitional Health Adhoc Projects  \nI conducted physical inspections of two (2) Transitional Health Adhoc projects implemented at UGX.6,088,933,622 on 23\" November 2023 to assess service delivery indicators. I observed the following as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 24, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Summary of", "metadata": {"headings": [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 24, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "findings (Time, Programme Activity details ap Pictorial evidence Quality, Quantity, t (UGX)  \nCost  \nand Bns  \nFunctionali \\# =  \n1 12-Human Latrine 21,113,622  \nProperly done and in Capital construction at use Development Nangara HC II \n\\|  \nUpgrade of Muko 6,067,820, Delayed  \nHC IV to district 000  \nimplementation of the hospital  \nproject as seen in the pictures as they were still on ground work \nAs at the close of the financial year, the project had not been implemented. \nFailure to implement planned activities affects service delivery to the community. \nby the Head-of Accounts and the Accounting Officer, and other supplementary information. \u00b0 The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Rubanda District. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 24, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 25, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "exists related to events or conditions that may cast significant doubt on-the District\u2019s - ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. \u00b0 Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 26, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}, {"headings_1": {"content": "ee Summary of", "page": 24, "level": 4}}], "page": 27, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.2 Positive Observations  \nI noted the following areas were the District had commendable performance; \noe Ten(10) sampled PDM SACCOs received PRF of UGX.100 million each.  \no I observed that the HLG Core Implementation team was fully constituted as per the guideline and prepared quarterly performance reports.  \noe The training of trainers (Core Implementation team) was carried out and the consolidated report was prepared and submitted to the PDM National", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}, {"headings_1": {"content": "ee Summary of", "page": 24, "level": 4}}, [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}, {"headings_1": {"content": "ee Summary of", "page": 24, "level": 4}}]], "page": 27, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}], "page": 27, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Ten (10) sampled PDM SACCOs were registered under the Registrar of Cooperative Societies.  \ne I noted that UGX.1,000,000,000 was transferred to 10 sampled SACCOs with \nUGX.70,039,079 meant: fer PDM coordination activities was accounted for and \u00a9  \nsupported with documentation. There was no diversion to other activities noted.  \ne Six (6) PDM SACCOs duly accounted for PRF of UGX.102,693,000  \noe No beneficiaries in the sampled PDM SACCOs had received PRF multiple times.  \noe J reviewed loan files and carried out physical inspections where I observed no irregularities in project implementation. \n5.1.3 Areas of Improvement  \nI noted the following areas were the District needed improvement; \n5.1.4 Planning and Budget Performance  \nI reviewed the Rubanda District approved work plan and budget for PDM activities and noted the following. \n5.1.4.1 Alignment of the District Budgets to the PDM  \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that there were no priorities received from Sub Counties and Town Councils to be included in the district work", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], "page": 28, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to incorporate priorities from the sub counties in the district work plan may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], "page": 28, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "plan.", "page": 28, "level": 1}}], "page": 28, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to to follow up the matter and ensure that the priorities are picked form the lower units using the prescribed collection tools as per PDM guidelines, and to ensure that the district receives parish priorities through sub counties during budget conference meetings \nThe low rate of disbursement of Parish Revolving Fund -(FRF)-may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed this to the challenges in mobilization and training of more beneficiaries, and that it was addressed in the subsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "plan.", "page": 28, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "plan.", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "plan.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to follow up on the disbursement of PRF Funds to the beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.5 Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\" version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer oe  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], "page": 29, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the o  \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o  \ninternal control systems. \nGovernance Observations \\|-Recommendation -  \n\u00ab+ \nStructure \nParish  \ne Did not prepare parish priorities and I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}]], "page": 29, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 30, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "action plans for the FY 2022/2023. Officer to ensure that parish Committees (PDC) Appendix 6  \npriorities and action plans are prepared as per the The Accounting Officer explained that formats provided in the the district receives parish priorities guidelines.  \nthrough sub counties during budget  \nconference meeting as reflected in  \nwork plan and budget \nPDM SACCO Board e The members of the board did not fill I advised the Accounting in expression of interest forms prior to Officer to follow up and being elected board members. ensure that board members Appendix 7  \nfill expression of interest forms. \nThe Accounting Officer acknowledged the issue and will comply as guided by the Auditor General in the following Financial Year \nSACCO  \ne 10 SACCOs did not constitute the I advised the Accounting Committees and supervisory, executive committees as officer should ensure that Sub Committees  \nwell as the Loan, Production, the committees are put in Marketing, Business Development place for the proper services, Finance and investment sub implementation  \nand \nCommittees. Appendix 8  \nmonitoring of SACCO projects  \nThe Accounting officer explained that.  \nThe production, Marketing and  \nbusiness development services  \ncommittees will be formed to support  \noperations of the PDM SACCOs going", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 30, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "in", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}], "page": 30, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "forward. \nFailure to have a\\_ functioning Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.1.6 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT  \nat each of the  \nLocal Governments which will \nI made the following observations; \nSN Nature of Observations  \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}, [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}], [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}], [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}], [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}], [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}]], "page": 30, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ds Training of Local e Training of local experts was not carried out I advised the Experts  \nin 1 out of the 10 PDM SACCOs. Appendix Accounting Officer to 9  \nensure that the training of local The Accounting Officer explained that the experts is carried out. District conducted training in the Pilot Parishes  \nwhere the Launch was going to be held. Other  \nparishes and wards were trained in the  \nsubsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Training  \nof e The HLG core implementation team did not I advised the Households and train households and enterprise group Accounting officer to Enterprise Group leaders in 1 out of 10 parishes. Appendix ensure that the Leaders 10  \ntraining of households and enterprise group The Accounting Officer explained that the leaders is carried out. District conducted training the Pilot Parishes  \nwhere the Launch was going to be held. Other  \nparishes and wards were trained in the  \nsubsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \n5.1.7 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}, [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}]], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0  \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the \nI made the following-observations; \nSN Nature of =n Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}, [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}]], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM A sample of 10 SACCOs reviewed revealed that I advised the Accounting SACCOs Under the they were not licensed to take on the business of Officer to ensure that Microfinance  \nlending under Microfinance Institutions money the SACCOs are licensed Institutions Money lenders act as detailed in Appendix 11  \nto undertake money Lenders Act lending. The Accounting officer explained that the SACCOS  \nare Tier 4 Microfinance Institutions and Money  \nLenders Act section 36.3(a) states that, Subject to  \nsubsection (1) a SACCO may carry on the business  \nof financial services if a) It is operating on a  \nprobationary period of two (2) years pending  \nregistration under the cooperatives Act.  \nThis means that the PDM SACCOs are operating  \nlegally.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], "page": 32, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "This implies that enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.1.8 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth oe", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}, [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}]], "page": 32, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \noe Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \n\u00b0o No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works \nSN Activity on anes -Gbservations  \nRecommendation \nLoan Application and 12 beneficiaries in 6 Parishes who accessed I advised the Accounting Approval Process \nloans before 5 June 2023 were not Officer to ensure that selected through the PDMIS. Details are in beneficiaries are selected Appendix 12.  \nthrough PDMIS. \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \nThe Accounting Officer explained that there was a technical error in the design of the management information system which failed to capture the NIN as the key identifier of the beneficiaries. \nInsurance Policy for 12 PRF beneficiaries out of 20 who carried I advised the Accounting Farming Enterprises  \nout farming enterprises in 10 PDM SACCOs Officer to ensure that did not obtain agricultural insurance policies insurance policies are from UAIS. Appendix 13.  \nobtained. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting officer explained that they  \nwere unable to procure insurance policy  \nbecause government had not provided  \n70%contribution for the insurance policy as  \nper guideline.  \n0", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}, [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}]], "page": 32, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ia", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}], "page": 33, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga \nAppendices \nAppendix 1: Local revenue performanc e No Source \nTAX REVENUES 1 Business licenses \n2 Local Services Tax-Payable By Individuals 3 Other fees e.g. street parking fees \n4 Land Fees", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}, [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}], [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}], [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}], [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}], [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}]], "page": 33, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IB", "metadata": {"headings": [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], "page": 34, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non Tax revenues 5 Advertisements/Bill Boards 6 Agency Fees 7 Animal and Crop Husbandry related Levies 8 Financial services 9 Interest from private entities-From Non Residents 10 Liquor licenses Approved budget Actual Variance Reasons for under/over collection Collections 55,405,000 14,649,000 40,756,000 After effects of covid 19. Business are still struggling to get back to normal 191,176,000 128,130,002 63,045,998 After effects of covid 19. Business are still struggling to get back to normal 24,550,000 23,910,969 639,031 After effects of covid 19. Business are still struggling to get back to normal 29,584,000 1,631,200 27,952,800 After effects of covid 19. Business are still struggling to get back to normal After effects of covid 19. Business are still struggling to get back to normal 7 700,000 0 700,000 After effects of covid 19. Business are still struggling to get back to normal \\| 8,160,000 0 8,160,000 After effects of covid 19. Business are still struggling to get back to normal . 1,720,000 0 1,720,000 After effects of covid 19. Business are still struggling to get back to normal 580,000 0 580,000 After effects of covid 19. Business are still struggling to get back to normal 10,000 0 10,000 After effects of covid 19. Business are still struggling to get back to normal 25,430,000 0 25,430,000 After effects of covid 19. Business are still struggling to get 31 11 Local Hotel Tax 4,590,000 +\u2014\\_ back to normal 0 4,590,000 After effects of covid 19. Business are still struggling to get back to normal 12 Market /Gate Charges 220,804,000 107,773,076 113,030,924 After effects of covid 19. Business . still . struggling to get are back to normal 13 Mineral Royalties 14 Miscellaneous receipts/income 15 Other fines and Penalties \u2014 private 16 Other licenses 17 Other permits 18 Other Vehicle Fees and Licenses 19 Registration fees for Documents and Business u Rent & Rates - Non-Produced Assets \u2014 from private entities 18,408,000 0 18,408,000 After effects of covid 19. Business are still struggling to get\u2019 back to normal 17,169,000 11,324,450 5,844,550 After effects of covid 19. Business are still struggling to get back to normal 270,000 0 270,000 After effects of covid 19. Business still struggling to get are back to normal 2,000,000 0 2,000,000 After effects of covid 19. Business are still struggling to get back to normal 1,860,000 0 1,860,000 After effects of covid 19. 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"page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}]], "page": 34, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secondary", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 36, "level": 3}}, {"headings_1": {"content": "IB", "page": 34, "level": 2}}], "page": 36, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education Services 516,700,978 4 4 Environment and  \nENVIRONMENT, CLIMATE CHANGE, Natural Resources", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 36, "level": 3}}, {"headings_1": {"content": "IB", "page": 34, "level": 2}}], "page": 36, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planning and", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], "page": 36, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 LAND AND WATER Management Budgeting services 432,716,269 8 8 Total \\| 1,346,398,185 26 26 \nAppendix 2(b); Partially Implemented outputs  \nNo Program Sub-program PIAP-out Budget Total Out-put Total No Number of fully implemented expenditure activities in activities  \nthe out-put  \nUGX.\u2018000\u201d  \nHuman Cpaital Education, Sports Secondary 3,004,611,343  \nDevelopment and skills Education  \nServices  \nHuman Capital Population Health, 12030105506- Support 7,119,675,454  \nDevelopment Safety and Governance and services  \nmanagement  \nmanagement  \nstructures reformed  \nand functional  \n1203010302-Target Support  \npopulation fully services  \nimmunized  \nTotal  \n10,124,286,797 \n33 \nAppendix 3; Utilization of wage budget  \nDepartment Name Approved Budget UGX.  \nSupplementary UGX.  \nRevised Budget Warrants UGX. Payments Unspent Balance UGX. UGX. UGX. Administration 1,358,554,658 0 1,358,554,658 1,358,554,658 1,246,808,608  \nFinance 258,425,904 0 258,425,904 258,425,904 209,143,741 & Statutory Bodies 194,449,000 0 194,449,000 194,449,000 194,449,000 f Production 857,400,000 -531,600,000 1,389,000,000 1,389,000,000 857,400,000 i Health 4,986,709,386 -413,584,386 5,400,293,772 5,400,293,772 5,306,587,847 : Education 12,055,035,672 -1,322,526,498 13,377,562,170 \\_13,377,562,170 \\_13,190,010,010 \\| Roads 152,599,000 -22,000,000 174,599,000 174,599,000 151,071,382 : Water 56,400,000 0 56,400,000 56,400,000 42,301,898  \nNatural Resources 183,718,308 -58,200,000 241,918,308 241,918,308 241,870,312 \\|  \nCommunity Based Services 119,186,000  \nPlanning 112,800,000 -5,000,000 117,800,000 117,800,000 80,409,248 = \n0 119,186,000 119,186,000 108,109,870 \\| Internal Audit 29,611,284 0 29,611,284 29,611,284 28,988,700 Trade and Industry 48,427,920  \n0 48,427,920 48,427,920 43,911,439 20,413,317,132", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}, [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}]], "page": 36, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 22,766,228,016 22,766,228,016 22,177,123,963", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], "page": 37, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 4; Water quality S/ N Water Source/Project \n\\| Category Test Status Test result 1 Muko Protected spring \n\\| New Tested Successful  \n\u201c\\|=  \n2 Kagorogoro 3 Protected spring New Tested Successful \n3 Kashaki A Protected spring  \nNew Tested Successful \n4 Nyakabungo Protected spring New Tested Successful 5 Mwiguriro Protected spring New Tested Successful \n6 Kirwa Protected spring \n\\| New Tested Successful 7 Muko Protected spring \n\\| New Tested Successful 8 BEL in use(Kishanje) Existing Tested Unsuccessful 9 Source eye -right wing(Kishanje) Existing Tested Unsuccessful \n10 Source eye \u2014left wing(Kishanje) Existing Tested Unsuccessful \n34 \nAppendix 5; Disbursement of Parish revolving fund. \nTotal PRF received . (2021/2022 SN Parish Name PDM SACCO Name & 2022/2023) \n(A) NYAMABARE  \nNYAMABARE- \nTotal  \nDisbursements %age disbursed Remarks (Loans) \n(B)  \n(C) = (B/A) \nPARISH IKUMBA PDM SACCO AC  \n107,105,909 13,200,000  \n1 2 undersdiebursaman LTD \nKIGYEYO WARD KIGYEYO-RUBANDA 2 PDM 3SACCO LTD \nNYAKABUNGO  \nNYAKABUNGO- \na ae  \n5.6 Under-disbursement \nWARD RUBANDA PDM 107,105,909 -  \n3 SACCO LTD Underdisb nder-disbursemen t \nKAARA PARISH KAARA-MUKO PDM  \n107,103,203 2 ,280,000  \n4 SACCO LTD 21 Under-disbursement \nMPUNGU PARISH MPUNGU-HAMURWA  \n107,105,902 13,200,000 5 PDM SACCO LTD \nKAKORE PARISH KAKORE-HAMURWA  \nS07 0S S08 se silo alae 6 PDM SACCO LTD \nKITOJO WARD KITOJO-BUBAARE  \n107,105,908 25,250,000 PDM SACCO LTD \nKACENAGA PARISH KACEENAGA - \nNYAMWEERU PDM 107,105,909 = SACCO LTD \n856,847,272  \n102,693,000 \n35 \n18.5 Under-disbursement 9.6 Under-disbursement 28 Under-disbursement \nee", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}, [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 6; Failure to prepare parish priorities SN Does the membership of Were quarterly Did the PDC prepare Did the PDC prepare \\| Were quarterly How much Remarks the Parish Development meetings held? parish priorities and parish 5 year plan as performance funding was committee (PDC) include action plans for the FY stipulated Annex 2 reports prepared? received for the those stipulated in the 2022/2023 as per \\| structure of the parish PDC activities? guidelines? Annex 1 format of plan of the Governance parish priorities of the and Administration (Includes LC II Governance and pillar operational Chairperson, Parish Administration pillar manual, Feb. 2022? Chief, Parish Chairperson operational manual, of the women Council, Feb. 2022? Parish Chairperson of the youth Council, Parish Chairperson of persons with Disability Council, Chairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under sec. 25(4) of the National Council for older Persons Act, 2013) No \\|. \\| 1 NYAMABARE-IKUMBA PDM Yes No Yes 750,000 No Parish \\| SACCO LTD priorities and \u00b0 \\| \\| \\| \\| action plans repared 2 KIGYEYO-RUBANDA PDM Yes \\| No No Yes (aan No Parish SACCO LTD \u00ab priorities and ! \\| action plans \\_\\_\\| prepared 3 NYAKABUNGO-RUBANDA Yes No No Yes 750,000 No Parish = PDM SACCO LTD priorities and \\| action plans prepared 4 KAARA-MUKO PDM SACCO Yes No No Yes 750,000 No Parish LTD priorities and action plans 5 MPUNGU-HAMURWA PDM Yes No No \\| prepared Yes 750,000 No Parish SACCO LTD priorities and action plans 6 \\_\\| prepared ? \\| KAKORE-HAMURWA PDM Yes no No Yes 750,000 \\_\\_[\\_No Parish 36 SACCO LTD priorities and action plans prepared 7 KITOJO-BUBAARE PDM No No Yes 750,000 No Parish SACCO LTD priorities and action plans 8 KACEENAGA -NYAMWEERU PDM SACCO LTD prepared No Yes 750,000 No Parish priorities and action plans prepared 9 IHANGA-BUBARE PDM Yes No No Yes 750,000 No Parish SACCO LTD priorities and action plans prepared 10 HAMUTOORA-BUTARE- No Yes 750,000 No Parish KATOJO PDM SACCO LTD priorities and action plans prepared Appendix 7; PDM SACCO BOARD Vote Parish Name Name of SACCO Date of board member Did board members fill expression of Name appointment interest forms Yes/No 1 RUBANDA NYAMABARE PARISH NYAMABARE-IKUMBA PDM SACCO 08-Nov-22 No 2 RUBANDA KIGYEYO WARD 3 RUBANDA NYAKABUNGO WARD 4 RUBANDA KAARA PARISH 5 RUBANDA MPUNGU PARISH 6 RUBANDA KAKORE", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}, [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}]], "page": 39, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Committee  \nWas Isthe Wa Is Was it Was Is Was Isthe Wasit Isthe Was it Is the  \nit comm sit the Consti the it the it commit Constit committee Constitute committee Cons ittee Co com tuted? com Con com Cons tee uted? operational? d? operational? titut operat nst mitte (yes/ mitt stit mitt titut operati (yes/N (operational (yes/No) (operational or ed? ional? itut e No) ee ute ee ed? onal? 0) or Not  \nNot  \n(yes/ (opera ed oper oper d? oper (yes (operati operational)  \noperational) No) tional ? ation  \nation (yes ation /No) onal or  \nor Not (ye al? al? /No al? Not  \noperat s/ (ope (ope ) (ope operati  \nional) No ratio ratio ratio onal)  \n) nal nal nal  \nor or or  \nNot Not Not  \noper oper oper  \nation ation ation  \nal) al) al)  \nRUBANDA NYAMABARE- YES YES YE YES YES YES NO NO NO NO NO NO NO NO IKUMBA PDM S  \nSACCO LTD  \nRUBANDA KIGYEYO- YES YES YE YES YES YES NO NO NO NO NO NO NO NO RUBANDA PDM S  \nSACCO LTD  \nRUBANDA NYAKABUNGO- YES YES YE YES YES YES NO NO NO NO NO NO NO NO RUBANDA PDM S  \nSACCO LTD  \nRUBANDA KAARA-MUKO YES YES YE YES YES YES NO NO NO NO NO NO NO NO  \nPDM SACCO S  \nLTD  \nRUBANDA MPUNGU- YES YES YE YES YES YES NO NO NO NO NO NO NO NO HAMURWA  \nS  \nPDM SACCO  \nLTD  \nRUBANDA KAKORE- YES  \nHAMURWA  \nPDM SACCO  \nLTD  \nRUBANDA KITOJO-  \nBUBAARE PDM  \nSACCO LTD \nYES NO NO NO NO NO NO NO NO YES NO NO NO NO NO NO NO NO \n38 \nRUBANDA KACEENAGA- YES YES YE YES YES NO \\|NO \\|NO NO NO NO NO NO NYAMWEERU  \nS  \nPDM SACCO  \nLTD  \nRUBANDA IHANGA- YES YES YE yes [yes \\|no \\|NO [NO NO NO NO NO NO BUBARE PDM S  \nSACCO LTD  \nRUBANDA HAMUTOORA- YES YES YE Yes YES [NO [NO [NO [no NO NO NO NO BUTARE-  \nS  \nKATOJO PDM \\|  \nSACCO LTD \nAppendix 9; Training of local experts \nVote Name Parish Name \nDid the local \nWas the training \nSXPERIE er oF Was training a  \nthe Parish Chief,  \nof the local  \nDate ofthe training CDOs, Commercial report prepared experts \nand submitted = to Remarks conducted? eh the AO? \nOffi E Atansion -  \nofficers and private  \n. \nsector actors?", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}, [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}]], "page": 41, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 NYAMABARE PARISH YES  \n19-Apr-23 YES YES Training Took place \\| 2 KIGYEYO WARD YES  \n14-Apr-23 YES YES Training Took place  \n3 NYAKABUNGO WARD YES  \n25-Jun-23 YES YES Training Took place  \n4 KAARA PARISH YES  \n06-Apr-23 YES YES Training Took place  \n5 MPUNGU PARISH YES  \n11-Apr-23 YES YES Training Took place  \n6 KAKORE PARISH YES  \n11-Apr-23 YES YES Training Took place  \n7 KITOJO WARD YES 12-Apr-23 YES YES Training Took place \\| 8 KACENAGA PARISH YES  \n25-Jun-23 YES YES Training Took place  \ni  \n9 BUNYONYI WARD NO N/A NO NO No training took place  \n\u2018  \n10 IHANGA PARISH YES 25-Jun-23 YES YES Training Took place ! \n39 \nAppendix 10; Failure to train households and enterprise leaders \nVote Parish Name  \nWas there evidence of training of  \nDate (s) ofthe Was a training report \n\u2014 \nName  \nhouseholds and enterprise group leaders? training(s)  \nprepared? \n4 P\\| Training took place KAARA PARISH YES YES \n> DEE Training teok:place MPUNGU PARISH YES YES \n8 KACENAGA PARISH YES 10 IHANGA PARISH YES \nAppendix 11; Transfer to un-licenced SACCOS \nSN. Vote Name Parish Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}, [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}]], "page": 42, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Po Tg eae", "metadata": {"headings": [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], "page": 43, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "YES \nTraining took place YES \nIs the SACCO registered  \nunder the Cooperative Remarks Societies Act? (Yes/No) \nNYAMABARE PARISH NYAMABARE-IKUMBA PDM SACCO LTD  \nNot \nregistered 1 Rubanda DLG \nKIGYEYO WARD KIGYEYO-RUBANDA PDM SACCO LTD  \nNot  \nregistered \n2 Rubanda DLG \nNYAKABUNGO WARD NYAKABUNGO-RUBANDA PDM SACCO LTD No  \nNot \nregistered 3 Rubanda DLG \nKAARA PARISH KAARA-MUKO PDM SACCO LTD \n4 Rubanda DLG \nNo Not registered \nMPUNGU PARISH MPUNGU-HAMURWA PDM SACCO LTD No  \nNot  \nregistered \n5 Rubanda DLG \nKAKORE PARISH KAKORE-HAMURWA PDM SACCO LTD No Not registered \\| Rubanda DLG \n40 \n7 Rubanda KITOJO WARD KITOJO-BUBAARE PDM SACCO LTD \\|\u201d  \nNot  \nregistered DLG \nRubanda KACENAGA PARISH KACEENAGA -NYAMWEERU PDM SACCO LTD No 8  \nDLG \nNot registered \nBUNYONYI WARD NO REGISTERED 9 Rubanda DLG \nIHANGA PARISH  \nIHANGA-BUBARE PDM SACCO LTD 10 Rubanda DLG \nNo  \nNot registered", "metadata": {"headings": [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}, [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}]], "page": 43, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|\u201d", "metadata": {"headings": [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], "page": 44, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Registered \nAppendix 12; Failure to follow the stipulated loan application and approval process SN. Vote Name Parish Name Name of SACCO \nNYAMABARE  \nBIFAMABARE-TKUMBA. EM BACCD LTD 1 RUBANDA PARISH \n\\|  \n2\\_\\| RUBANDA KIGYEYO WARD KIGYEYO-RUBANDA PDM SACCO LTD \nNYAKABUNGO 3 RUBANDA WARD \n4 RUBANDA KAARA PARISH \n5 RUBANDA MPUNGU PARISH \nNYAKABUNGO-RUBANDA PDM SACCO LTD KRAABAHURO RDM SACEO'LTO \nMPUNGU-HAMURWA PEM SACCO LTD \nLoan Amount as  \nWas the  \nper household Were the Were they beneficiary Date loan Loan evidence loan vetted by a Name of PRF from the  \nAmount as provided beneficiary village meeting beneficiary approved was SACCO (Interview selected  \nobtained per notes, convened by PDM records Bank information through the enterprise enterprise  \nreport, bank the PDMIS groups statement etc.) \nAKANKWASA  \nPEREPETWA YES 19-May-23 500,000 500,000 NO YES BYARUHANGA  \nGILBERT YES 19-May-23 500,000 500,000 NO YES oo  \nVENSIMARY  \nYES 19-May-23 600,000 600,000 NO YES TUSHABOMWE  \nRICHARD YES 19-May-23 620,000 620,000 NO YES , \n, \nNDAGAHWEIRE  \nCHRISTOPHER YES 19-May-23 1,000,000 1,000,000 no yes! KYOMUHENDO  \n\u2018 ADRINE YES 19-May-23 1,000,000 1,000,000 NO YES TWONGYEIRWE  \n\" RONNAH YES 19-May-23 1,000,000 1,000,000 No YES \nKAMUSIIME SILIVIA YES 19-May-23 500,000 500,000 NO YES TWINAMASIKO  \n6 RUBANDA KAKORE PARISH KAKORE-HAMURWA PDM SACCO LTD ROBERT YES 19-May-23 800,000 800,000 NO YES \n7 RUBANDA KITOJO WARD KITOJO-BUBAARE PDM SACCO LTD \nBUSINGYE JENESTA YES 19-May-23 800,000 800,000 NO YES BETEISE HOPE YES 19-May-23 1,000,000 1,000,000 NO YES AYEBARE CHARITY YES 19-May-23 800,000 800,000 NO YES \n41", "metadata": {"headings": [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}, [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}]], "page": 44, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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