diff --git "a/reports/chunks/Rukiga District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Rukiga District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Rukiga District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF RUKIGA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nORT Glia L Copy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents ,", "metadata": {"headings": [[], [], [], [], []], "page": 1, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eA TN ii acct Ue EAS CE UL OPINON een ea eee 1 BASIS FOR: OPINION 6: siesscsuccrsmeemenaesacasaenienambenernemanenne einen anatin careenmin amma eanremen mieasererte 1 PE AE A ERS ciceccceearneeeereamrecemanancaasnassereace en 1 1.0 Implementation of the Approved BUdGet.............c:cesecssscsrscssecssssesecesssesseessasseeseesaertens 1 2.0 \nManagement of the Government Salary Payroll..............eeneenenneeneennenn 10 EMPHASIS OF MAI TER een a 13 3,0 \nChange in Accounting Treatment for Non-current Assets .........enenennnnnn 13 I (serene err ae SS SC SS 13 4.0 Implementation of Key Government Grants/ProgrammMes ..........ccccccccscecsessessessseseecesees 13 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 14 4,2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n18 ..................... 4.3 Ed\u00fceatisn Deloprnent Frait. \n20 nn 4.4 Micro. Scale Irrigation.e \n21 nenn OTHER INFORMATION snsssenssssun meer une 22 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............unnen 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........nnnn: 23 GTHER REPOREING BESFONSTEILITTES \n24 nenn ears sini means REPORT ON THE AUDIT OF COMPLIANCE WITH LEGIGLATION \n24 js scussecssnecancensasnansensscnu annonces 4.5 \nImplementation of the Parish Development Model ............. nennen 24 \nList of Acronyms \n[Acronym \\| Meaning \n. \\_ \nDLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS \\| Human Capital Management System \\| \nICT \\| Information and Communication Technology \nehe \n\\| \nINTOSAI \n", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}]], "page": 2, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- International Organization of Supreme Audit Institutions IPPS", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Integrated Personnel and Payroll system \n\\| \nISSAIs International \\| \n\\| \nStandards of Supreme Audit Institutions \n\\| Local Government Financial and Accounting Manual, 2007 \nLGFAM \n\\| Local Government Financial and Accounting Manual, 2007 \nLGFAR \nLGPPDA \\| Local Government Public Procurement and Disposal Authority \n\\| \\| Lower Local Governments \nLLG \nLR Local Revenue \nMDAs Ministries, Departments and Agencies \nof Education \nnner Ministry of Finance, Planning and Economic Development \nMoFPED \nMoGLSD \nMinistry of Gender, Labour and Social Development \nMoLG \n\\| Ministry of Local Government \nNAA", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 3, "level": 2}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTR \nOAG Office of the Auditor General \nZu nu \n\\_ \nPBS Program Budgeting System sat \nPCA", "metadata": {"headings": [{"headings_0": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 3, "level": 2}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}, {"headings_1": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMS Payroll Deduction Management System etl i, \n\\_\\_\\_\\| \\| \\| PDU \nProcurement & Disposal Unit \nPFMA \nPublic Finance Management Act \nPFMR Public Finance Management Regulations \n\\| Public Procurement & Disposal of Public Assets \nPPDA \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}, {"headings_1": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}, [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}, {"headings_1": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}, {"headings_1": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}, {"headings_1": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TSA Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|TSSA", "metadata": {"headings": [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Treasury Sub Single Account \nUBA \nUganda Banker\u2019s Association \nUCF \nUganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}, [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}]], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UCLA | Uganda Consumer and Lender's Association", "metadata": {"headings": [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}, {"headings_1": {"content": "|TSSA", "page": 3, "level": 5}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \nUgIFT Uganda Intergovernmental Fiscal Transfers Program for Results \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}, {"headings_1": {"content": "|TSSA", "page": 3, "level": 5}}, [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}, {"headings_1": {"content": "|TSSA", "page": 3, "level": 5}}], [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}, {"headings_1": {"content": "|TSSA", "page": 3, "level": 5}}]], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shilling", "metadata": {"headings": [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \na \nON THE FINANCIAL STATEMENTS OF RUKIGA 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 Rukiga 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 Rukiga 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": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}, [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}]], "page": 4, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 2}}], "page": 6, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved Actual Variance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 2}}], "page": 6, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Collections \n173,000,000 119,082,050 53,917,950 68,260,000 46,106,511 22,153,489 \nThe District under collected revenue from LST, business license and other tax revenues and there may be an indication that the local revenue targets set were high compared to the entity's revenue potential. Refer to Appendix 1: \nOverall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. \n\u201aNo. Observation \n[ Recommendation non-compliance. \nThe Accounting Officer explained the District had put stage markets in place to improve on local revenue collection for instance the Kambimbiri matooke market, Waceba matooke market, Bukinda Onion market, sensitisation of the tax payers and respective stakeholders about the benefits of tax compliance was done, functionalization of the Revenue Enhancement team through conducting regular meetings was done to improve on revenue performance, and follow-up on the licensing of the mining activities in Kamwezi to increase on the local revenue collection. The District Business profile has been generated to track business performance and compliance. \n1.2 Performance of GOU warrants \nI advised the The District had an approved budget of UGX.27,082,791,960 to implement Accounting Officer to the various programmes, out of which UGX. 26,669,406,116 was warranted \nroll over the activities resulting in a shortfall of UGX.413,385,844 representing 93% performance. \nthat were affected by the budget shortfalls The performance of warrants for each of the programmes is shown in the for implementation in table below; \nthe subsequent financial year. Programme Approved Warrants Variance \nbudget \n(UGX) \nAgro-industrialization 1,363,947,968 1,326,975,380 36,972,588 Community 7,035,629 6,035,629 1,000,000 mobilization and \nmind-set change \nDevelopment plan 293,610,404 275,215,916 18,394,488 implementation \nGovernance and 957,055,090 922,276,064 34,779,026 security \nHuman capital 20,486,058,395 20,227,770,988 258,287,407 development \nIntegrated transport 457,227,585 418,797,782 38,429,803 infrastructure and \nNatural resources, 550,497,973 547,183,973 3,314,000 environment, climate \nChange, land and \nwater management \nServices \nPrivate sector 90,783,196 85,158,192 5,625,004 development \nPublic sector 2,872,875,720 2,857,292,192 15,583,528 transformation \nTourism development 3,700,000 2,700,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}, [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}]], "page": 6, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 7, "level": 3}}, {"headings_1": {"content": "budget", "page": 6, "level": 4}}], "page": 7, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27,082,791,960 26,669,406,116 413,385,844 \nThe UGX.413,385,844 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo. Program Amount not \\| Activities not Purpose and me warranted /partially impact of the", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 7, "level": 3}}, {"headings_1": {"content": "budget", "page": 6, 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Uonelojsay JoJem Jo) US 248 pue souepuaye HIS", "metadata": {"headings": [{"headings_0": {"content": "JP uo Ayjiqequnoz3e sabeuew Uonelojsay JoJem Jo) US 248 pue souepuaye HIS", "page": 8, "level": 5}}, {"headings_1": {"content": "Buisea.nur 4nosay Bumoudwr Manag SaueuBbalg sanlunuiwos Buisesnu\u0131 aseq Sassauisng pue HEIS 30", "page": 8, "level": 1}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo Al\u0131ea xey PAOJWT Peqpaay \u2018Wusiueyray PAoIdWT Jamoq Ws|aa]Uasge", "metadata": {"headings": [{"headings_0": {"content": "jo Al\u0131ea xey PAOJWT Peqpaay \u2018Wusiueyray PAoIdWT Jamoq Ws|aa]Uasge", "page": 8, "level": 3}}, {"headings_1": {"content": "JP uo Ayjiqequnoz3e sabeuew Uonelojsay JoJem Jo) US 248 pue souepuaye HIS", "page": 8, "level": 5}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aoed aseasuy Sj2A9] aonpay S}IYUOD sajndsip SAOIdWIT Sua PaJuemun Bulrosdwiy OMAN puenay abeIano)", "metadata": {"headings": [{"headings_0": {"content": "aoed aseasuy Sj2A9] aonpay S}IYUOD sajndsip SAOIdWIT Sua PaJuemun Bulrosdwiy OMAN puenay abeIano)", "page": 8, "level": 3}}, {"headings_1": {"content": "jo Al\u0131ea xey PAOJWT Peqpaay \u2018Wusiueyray PAoIdWT Jamoq Ws|aa]Uasge", "page": 8, "level": 3}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pigs\u0131q \"UMOUY UoeUIpsoo> ape PAISIQ 6bulwo> Jo UONDaII09", "metadata": {"headings": [{"headings_0": {"content": "Pigs\u0131q \"UMOUY UoeUIpsoo> ape PAISIQ 6bulwo> Jo UONDaII09", "page": 8, "level": 3}}, {"headings_1": {"content": "aoed aseasuy Sj2A9] aonpay S}IYUOD sajndsip SAOIdWIT Sua PaJuemun Bulrosdwiy OMAN puenay abeIano)", "page": 8, "level": 3}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10\u00bb3s Pue] JOU Buluuelg Pue Jo S]OOYyDs Buipaa,", "metadata": {"headings": [{"headings_0": {"content": "10\u00bb3s Pue] JOU Buluuelg Pue Jo S]OOYyDs Buipaa,", "page": 8, "level": 3}}, {"headings_1": {"content": "Pigs\u0131q \"UMOUY UoeUIpsoo> ape PAISIQ 6bulwo> Jo UONDaII09", "page": 8, "level": 3}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "10\u00bb3s Pue] JOU Buluuelg Pue Jo S]OOYyDs Buipaa,", "page": 8, "level": 3}}, {"headings_1": {"content": "Pigs\u0131q \"UMOUY UoeUIpsoo> ape PAISIQ 6bulwo> Jo UONDaII09", "page": 8, "level": 3}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40. UM pue J207 pue MOMOY sbumis \npue MO Aue ayy Xe]", "metadata": {"headings": [{"headings_0": {"content": "10\u00bb3s Pue] JOU Buluuelg Pue Jo S]OOYyDs Buipaa,", "page": 8, "level": 3}}, {"headings_1": {"content": "Pigs\u0131q \"UMOUY UoeUIpsoo> ape PAISIQ 6bulwo> Jo UONDaII09", "page": 8, "level": 3}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "a Jou Aq 3)e7 mo] jajoy \nsawwe\u0131bord SMe] JSq SDUEUSJUIEY uo ul Bunoguoy Sduendwoy vonezigow Juawssasse qUaWUIaAOD diysiojuaw III \nSIEAUd JNOgey enuanasy 43M07 Bururesy wa daq Arogepueyy Aloynyegs vd pue \u2018sBujuresy Uoneznisuas SIOPJOyayeIs lIoy3S SWWEABOIG SDUEUSUIEW voNezNIsuas Pue\\}\\}aM", "metadata": {"headings": [{"headings_0": {"content": "10\u00bb3s Pue] JOU Buluuelg Pue Jo S]OOYyDs Buipaa,", "page": 8, "level": 3}}, {"headings_1": {"content": "Pigs\u0131q \"UMOUY UoeUIpsoo> ape PAISIQ 6bulwo> Jo UONDaII09", "page": 8, "level": 3}}, [{"headings_0": {"content": "10\u00bb3s Pue] JOU Buluuelg Pue Jo S]OOYyDs Buipaa,", "page": 8, "level": 3}}, {"headings_1": {"content": "Pigs\u0131q \"UMOUY UoeUIpsoo> ape PAISIQ 6bulwo> Jo UONDaII09", "page": 8, "level": 3}}]], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LPIW P\u0131eog auop Awey Bujures) Ajlewadsa Buiping Bun>npuoy Munwwoy Buisiniadns Sassauisng aoueidwoo saw u squeineysay", "metadata": {"headings": [{"headings_0": {"content": "LPIW P\u0131eog auop Awey Bujures) Ajlewadsa Buiping Bun>npuoy Munwwoy Buisiniadns Sassauisng aoueidwoo saw u squeineysay", "page": 8, "level": 1}}, {"headings_1": {"content": "10\u00bb3s Pue] JOU Buluuelg Pue Jo S]OOYyDs Buipaa,", "page": 8, "level": 3}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wu YIM Jamo7 JUSWUJSAOg \nYm a HIS Jou SI3JoH 40\\}", "metadata": {"headings": [{"headings_0": {"content": "LPIW P\u0131eog auop Awey Bujures) Ajlewadsa Buiping Bun>npuoy Munwwoy Buisiniadns Sassauisng aoueidwoo saw u squeineysay", "page": 8, "level": 1}}, {"headings_1": {"content": "10\u00bb3s Pue] JOU Buluuelg Pue Jo S]OOYyDs Buipaa,", "page": 8, "level": 3}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "105 oJ", "metadata": {"headings": [{"headings_0": {"content": "105 oJ", "page": 8, "level": 3}}, {"headings_1": {"content": "LPIW P\u0131eog auop Awey Bujures) Ajlewadsa Buiping Bun>npuoy Munwwoy Buisiniadns Sassauisng aoueidwoo saw u squeineysay", "page": 8, "level": 1}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "peoy Jo", "metadata": {"headings": [{"headings_0": {"content": "peoy Jo", "page": 8, "level": 4}}, {"headings_1": {"content": "105 oJ", "page": 8, "level": 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saauemoyje %O0OT \"S>UeNdWo\u00bb", "page": 8, "level": 1}}, {"headings_1": {"content": "920'622'bE LOb\u2018Z82'ggz", "page": 8, "level": 1}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uo asn \nwe\u0131bold onpuo5 Bunaaw Pljsiq Hodsuey Bunmsadsur du\\} 12907 9MO] 0\\}", "metadata": {"headings": [{"headings_0": {"content": "Me] Buljjoig Sessaulsng Bunoguoyy Bun 8Ae}/NSuoD saadojdwy ape saauemoyje %O0OT \"S>UeNdWo\u00bb", "page": 8, "level": 1}}, {"headings_1": {"content": "920'622'bE LOb\u2018Z82'ggz", "page": 8, "level": 1}}, [{"headings_0": {"content": "Me] Buljjoig Sessaulsng Bunoguoyy Bun 8Ae}/NSuoD saadojdwy ape saauemoyje %O0OT \"S>UeNdWo\u00bb", "page": 8, "level": 1}}, {"headings_1": {"content": "920'622'bE LOb\u2018Z82'ggz", "page": 8, "level": 1}}]], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00a308\u201967b'gE 000\u00b0pTg\u2019E", "metadata": {"headings": [{"headings_0": {"content": "\u00a308\u201967b'gE 000\u00b0pTg\u2019E", "page": 8, "level": 1}}, {"headings_1": {"content": "Me] Buljjoig Sessaulsng Bunoguoyy Bun 8Ae}/NSuoD saadojdwy ape saauemoyje %O0OT \"S>UeNdWo\u00bb", "page": 8, "level": 1}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pied pue", "metadata": {"headings": [{"headings_0": {"content": "pied pue", "page": 8, "level": 5}}, {"headings_1": {"content": "\u00a308\u201967b'gE 000\u00b0pTg\u2019E", "page": 8, "level": 1}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "p00\u2019sz9\u2019s 8zs\u2019egs\u2019st 000\u00b0000\u2019T bvs'sse'etp", "metadata": {"headings": [{"headings_0": {"content": "pied pue", "page": 8, "level": 5}}, {"headings_1": {"content": "\u00a308\u201967b'gE 000\u00b0pTg\u2019E", "page": 8, "level": 1}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uorenissgo dojanag quaw vawaydu\u0131 uonNe} ueUJaA05 pe Aquinas wdojanap", "metadata": {"headings": [{"headings_0": {"content": "uorenissgo dojanag quaw vawaydu\u0131 uonNe} ueUJaA05 pe Aquinas wdojanap", "page": 8, "level": 1}}, {"headings_1": {"content": "pied pue", "page": 8, "level": 5}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uejd a9 ueuny leydey ajeibajuy Yodsuen ANASEYUI pue le\u0131nyen s@dinosay WUOJIAUa JJewip abueyy Pue Wwabeuew SODAS Wdojanap", "metadata": {"headings": [{"headings_0": {"content": "uejd a9 ueuny leydey ajeibajuy Yodsuen ANASEYUI pue le\u0131nyen s@dinosay WUOJIAUa JJewip abueyy Pue Wwabeuew SODAS Wdojanap", "page": 8, "level": 1}}, {"headings_1": {"content": "uorenissgo dojanag quaw vawaydu\u0131 uonNe} ueUJaA05 pe Aquinas wdojanap", "page": 8, "level": 1}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "metadata": {"headings": [{"headings_0": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}, {"headings_1": {"content": "uejd a9 ueuny leydey ajeibajuy Yodsuen ANASEYUI pue le\u0131nyen s@dinosay WUOJIAUa JJewip abueyy Pue Wwabeuew SODAS Wdojanap", "page": 8, "level": 1}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "p qua wsuno] a qua uolje", "metadata": {"headings": [{"headings_0": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}, {"headings_1": {"content": "uejd a9 ueuny leydey ajeibajuy Yodsuen ANASEYUI pue le\u0131nyen s@dinosay WUOJIAUa JJewip abueyy Pue Wwabeuew SODAS Wdojanap", "page": 8, "level": 1}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qua", "metadata": {"headings": [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Observation Recommendation \nThe Accounting Officer explained that the entity registered a 58% and 29% short fall in Donor funds and local revenue respectively which accounted for a decrease of 1.5% of the whole budget. He added that management , \nwill roll over the activities that were affected by the budget shortfalls for implementation to the subsequent Financial Year and make follow-up on the unreleased funds.", "metadata": {"headings": [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}, [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}]], "page": 9, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.3 Utilization of Warrants \nOut of the total warrants of UGX.26,669,406,116 availed during the year, I \nadvised the UGX.24,862,231,390 was utilized by the entity resulting in un-utilized Accounting Officer to warrants of UGX.1,807,174,726 representing utilization of 99% as shown in engage MoPS on the table below; \nlifting the ban on recruitment to enable Programme Warrants Utilization of %age wage utilisation. (UGX) warrants perfor \nmance \nAgro-industrialization 1,326,975,380 1,161,270,865 88 \nCommunity mobilization and 6,035,629 6,035,542 100 \nmind-set change \nDevelopment plan 275,215,916 270,259,736 98 \nimplementation \nGovernance and security \\_ 922,276,064 919,580,107 100 \nHuman capital development 20,227,770,988 18,832,337,227 93 \nIntegrated transport 418,797,782 388,267,683 93 \ninfrastructure and \nNatural resources, 547,183,973 533,976,345 98 \nenvironment, climate \nChange, land and water \nmanagement \nServices \nPrivate sector development 85,158,192 63,956,928 75 \nPublic sector transformation 2,857,292,192 2,683,847,395 90 \nTourism development 2,700,000 2,699,562 100 \nTotal 26,669,406,11 24,862,231,39 93 \n6 \n0 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \n\\| Programme Warrants Activities Reason for the not affected by underutilization of Utilized the unde r warrants \nutilization \n1 Agro- 165,704,515 Recruitment Unspent Balance was industrializatio \nwage is due to under n staffing in the department. \n2 Development 4,956,180 Recruitment The District Did not plan \nof a District attract District Planner implementatio \nPlanner \nNo Observation Recommendation climate \\| department and failure \nto attract HoD \nPrivate sector 21,201,264 Recruitment Unspent Balance was \ndevelopment \nwage is due to under \nstaffing in the \ndepartment. \n7 Public sector 173,444,797 Recruitment Unspent Balance was", "metadata": {"headings": [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}, [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}], [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}], [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}], [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}]], "page": 9, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aie", "metadata": {"headings": [{"headings_0": {"content": "aie", "page": 10, "level": 1}}, {"headings_1": {"content": "qua", "page": 8, "level": 1}}], "page": 10, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "metadata": {"headings": [{"headings_0": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}, {"headings_1": {"content": "aie", "page": 10, "level": 1}}], "page": 12, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \ne details e of expenditur evidence findings conclusion funds \\|e (UGX) (Time, \n\u2018Bns \nQuality, \nQuantity, \nCost and Functionalit \nIntegrated Light URF 6,000,000 Pothole The planned Transport grading of \npatching, activities Infrastructur Bukinda- \nGrading, Spot were \ne And Rwakijuma \ngravelling and implemente Services Road 6Km \nDrainage d. \nworks were \ndone as per \nthe work plan. \nLight 17,000,000 Pothole The planned grading of patching, activities Kashambya \nGrading, Spot were", "metadata": {"headings": [{"headings_0": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}, {"headings_1": {"content": "aie", "page": 10, "level": 1}}, [{"headings_0": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}, {"headings_1": {"content": "aie", "page": 10, "level": 1}}]], "page": 12, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- gravelling and implemente Road 17Km Drainage d. works were \ndone as per \nthe work plan. \nConstructio 33,500,000 Construction The planned n of \nof concrete activities Bucundura- base, were Rugoma construction implemente Bridge of walls d.", "metadata": {"headings": [{"headings_0": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}, {"headings_1": {"content": "aie", "page": 10, "level": 1}}], "page": 12, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "involving", "metadata": {"headings": [{"headings_0": {"content": "involving", "page": 12, "level": 1}}, {"headings_1": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}], "page": 12, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with the relevant genuine reasons which included study leave abroad, staff who \nstakeholders to had no National IDs at the time of validation. \nensure prompt ii. Thirty-seven (37) employees were confirmed to have exited \nupdates of the the District due to: death, dismissal, abscondment, retirement, \npayroll going transfer of service, and those who are known to the forward. \nA Accounting Officer but failed to appear for validation without \nfollow-up of the justification. affected staff should \nc) 4 individuals whose names were not on the District's payroll by \nimmediately be June 2023, appeared for the validation exercise. These made \nby individuals were included on the validated payroll, upon \nmanagement so confirmation by the Accounting Officer regarding their status. \nas to have them access \nthe The Accounting Officer explained that this was because these 3", "metadata": {"headings": [{"headings_0": {"content": "involving", "page": 12, "level": 1}}, {"headings_1": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}, [{"headings_0": {"content": "involving", "page": 12, "level": 1}}, {"headings_1": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}]], "page": 14, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], "page": 14, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "employees were newly recruited and one had absconded hence \ndelayed access to payroll. Management has promised to ensure that e To engage the they access the payroll as soon as possible and receive their salaries \naffected staff and for those months. \nensure that employee records are duly updated and brought to the attention of the Ministry of Public Service within a specified timeline \nfor appropriate \naction. \n2.3 Inconsistencies in Employee Details \nI advised the A total of 144 employees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an \nstaff and ensure that individual. \nemployee records are duly updated and Inconsistent information undermines the integrity of the District\u2019s brought to the records and may complicate the employee service history and attention of the retirement procedures. Where the errors in dates of birth increase Ministry of Public the length of service, it may lead to the irregular extension of Service within a employee service. \nspecified timeline for appropriate action. The Accounting Officer attributed this to the fact that the employees \na) 1,051.employee records were captured on wrong scale/notches \nmonthly basis to .. \nleading to an underpayment of UGX.20,682,580 and ensure that overpayment of UGX.7,163,066. \nsalaries are paid accurately as per A total of 16 employees were not paid salary amounting to \nthe salary scales UGX.33,032,559 in the period under review leading to arrears \nand budget for annual salary Over-remittance of UGX.71,799,694 of statutory deductions \nincrements were made by the entity during the period. \nwhere necessary. In addition, the Over-remittance of UGX.741,496 and under-remittance of IPPS system UGX.5,550,581 of non-statutory deductions were made by the \nshould be entity during the period. \nreviewed to automate the The Accounting Officer attributed it to the upload of deduction \nincrements since interface files which were automatically generated from the IPPS \nthey are based which led to the over remittance and of which management had no \non individual control over. appointment anniversaries. Furthermore,", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}]], "page": 14, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "overpaid", "metadata": {"headings": [{"headings_0": {"content": "overpaid", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], "page": 15, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "amounts should be recovered from \nbeneficiaries, while", "metadata": {"headings": [{"headings_0": {"content": "overpaid", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], "page": 15, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "underpayments", "metadata": {"headings": [{"headings_0": {"content": "underpayments", "page": 15, "level": 1}}, {"headings_1": {"content": "overpaid", "page": 15, "level": 1}}], "page": 15, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "should \nbe budgeted for and", "metadata": {"headings": [{"headings_0": {"content": "underpayments", "page": 15, "level": 1}}, {"headings_1": {"content": "overpaid", "page": 15, "level": 1}}, [{"headings_0": {"content": "underpayments", "page": 15, "level": 1}}, {"headings_1": {"content": "overpaid", "page": 15, "level": 1}}]], "page": 15, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paid.", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 15, "level": 1}}], "page": 15, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 1}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}], "page": 17, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of VIP latrine \nPiped Water Sub-Grant (UgIFT Extension of water \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": "component)", "page": 17, "level": 1}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}, [{"headings_0": {"content": "component)", "page": 17, "level": 1}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}], [{"headings_0": {"content": "component)", "page": 17, "level": 1}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}]], "page": 17, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "component)", "page": 17, "level": 1}}], "page": 17, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iF BEE", "metadata": {"headings": [{"headings_0": {"content": "iF BEE", "page": 21, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 6}}], "page": 21, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], "page": 25, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines. \nFailure to quantify activities negatively affects the delivery of services and contradicts the purpose of budgeting. \nThe Accounting Officer explained this was because the new version of PBS does not cater for the charge codes in the guidelines for Micro scale Irrigation. The Charge codes provided in the guidelines relate to the old version of PBS which is no longer applicable since it was upgraded. \nRecommendation \nI advised the Accounting Officer to bring this matter to the attention of MoWE and MoFPED for alignment of the Grant expenditure with the new chart of Accounts codes. \nconsistent with the financial statements or my knowledge obtained in the audit, or otherwise.. \n. \\_.. ..... appears to be materially misstated. If, based on the work I have performed, I conclude that \nthere is a material misstatement of this other information; I am required to report that fact. \nI have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Rukiga 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\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}]], "page": 25, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], "page": 26, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "household level.", "metadata": {"headings": [{"headings_0": {"content": "household level.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 6}}], "page": 29, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the e \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. \ne 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 e \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \n\\_SN\\_.\\_ \\|.Governance Observations Recommendation . \n\\_.....\\|.. Structure \nSACCO \n10 sampled SACCOs did not have I advised the Accounting Committees and functional Production subcommittees, Officer to ensure PDM sub Sub Committees Marketing subcommittees, Business committees are put in Development services subcommittees place to support the and Finance and Investment current stage of the pillar subcommittees.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], "page": 31, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to fully constitute the Core implementation team negatively affects mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of \nappropriate oversight. \nThe Accounting Officer explained that the SACCOs had just been formed and were still on probation period and could not have all sub-committees formed \nthough there are some SACCOs which had taken off, for instance the Marketing subcommittee is formed for the SACCOs \nthat have already started production. The only sub-committee formed was loans committee which is functional and \napplicable to all SACCOs. \n4.5.3.4 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 workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nI made the following observations; \nSN \\| Nature of training \\| Observations \nRecommendation \n", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}, [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}]], "page": 31, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the ToTs The training of trainers (Core Implementation team) I advised the Accounting to", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], "page": 31, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "A535 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) \nunder PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of e \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 oe \nmembers 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 e \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The e \npurpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \ne The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was e \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations Recommendation registration \n", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}, [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}]], "page": 32, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM I noted that all of the 10 sampled SACCOs I advised the SACCOs Under the were not licensed to take on the business of Accounting Officer to Microfinance \nlending under Microfinance Institutions engage with the PDM Institutions Money money lenders act as detailed in appendix Secretariat for further Lenders Act 6 (a) \nguidance on this matter \nAs a result, enforcement of recovery of PRF \nfrom beneficiaries by the PDM SACCOs may \nbe legally challenged leading to loss of \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], "page": 32, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The \nOfficer \n4.5.3.6 Transfer of PRF to un-licensed SACCOs. \n. \nSection 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 states that a 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. \nI noted that all of the 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in the table below; \n4.5.3.7 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 e", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}, [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}]], "page": 32, "document_name": "Rukiga 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. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group: that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise and attended LCi \nafter 5th June \nfurther support on this", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}, [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}]], "page": 33, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of recourse in form of insurance will matter.", "metadata": {"headings": [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], "page": 34, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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 the entity was not provided guidelines from the PDM Secretariat on how to obtain agricultural insurance policies however management will make follow-up on the issue to have it addressed.", "metadata": {"headings": [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}, [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}]], "page": 34, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.5.8 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures like seeds, fertilisers, acaricides, veterinary drugs etc. \n4.5.8.1 Project implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \n5 beneficiaries in the 5 sampled PDM SACCOs had implemented projects. oe \noe 5 beneficiaries in the 5 sampled PDM SACCOs had existent projects, details are shown in the table below; \nName of Name of Loan Loan Proje Status of the SACCO PRF Amount Amoun ct project benefici as per \\|t as fund \nary SACCO per ed \nrecords househ \nold \neviden \nce \nprovid \ned \nKarorwa KARORW Kakuru 1,000,0 Diary All Parish A \u2014 Narisesio 00 @ \nbeneficia BUKINDA Tumwesig each ries PDM yire Loy 100,000, \nhave \n000 \nSACCO \nexistenc \ne projects \njpenetic\u00ae N \nwe -", "metadata": {"headings": [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}, [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}]], "page": 34, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ir \\", "metadata": {"headings": [{"headings_0": {"content": "Ir \\", "page": 35, "level": 2}}, {"headings_1": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}], "page": 35, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Zara", "metadata": {"headings": [{"headings_0": {"content": "Zara", "page": 35, "level": 3}}, {"headings_1": {"content": "Ir \\", "page": 35, "level": 2}}], "page": 35, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ existence \nte", "metadata": {"headings": [{"headings_0": {"content": "Zara", "page": 35, "level": 3}}, {"headings_1": {"content": "Ir \\", "page": 35, "level": 2}}, [{"headings_0": {"content": "Zara", "page": 35, "level": 3}}, {"headings_1": {"content": "Ir \\", "page": 35, "level": 2}}]], "page": 35, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], "page": 36, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nSource Approved budget Actual Variance Collections \nLocal Services Tax 130,000,000 94,331,800 35,668,200 Land fees 4,000,000 3,317,500 682,500 Business Licenses 37,000,000 21,327,250 15,672,750 Other tax revenues \n2,000,000 105,500 1,894,500 Non-Tax Revenues \nSale of goods and services \n21,860,000 4,547,250 17,312,750 \\| Administrative fees and licenses 46,400,000 41,559,261 4,840,739 6 \\_\\| Total Revenue \n241,260,000 165,188,561 76,071,439 \nAppendix 2: Lack of appropriate performance indicators and targets in the work lans \nKey \nperforman \nCon \nce clus Con indicator( ion clus s) at ion (Measure) Acti at vity Out Note: Lev put KPIs Pla el leve could be nne Are there I numbers d clear targets (Ful (Ful Focus/ or Tar and ly ly Themat percentag get performance Qua Qua PIAP \nic area \ne e.g for indicators to ntifi ntifi (Program and number the measure ed/ ed/ Implement other completed Fina performance Not Not ation capital or ncia quantification fully fully Action \nproject \nPlan) s/progr Activiti \npercentag \\| ? (Yes/No) If Qua Qua e \nno \ngive the ifi ntifi Output ams es completed reason ed) (A)\\_\\_\\| (B) (Cc) (D) (E) (F) (6) (H) \\| (K) 1202030502- \nBasic \n5- Requirement 320160 Stance Ss and - VIP 01- Minimum Tertiar latrine 12- Educa standards y at HUMAN tion,S met by Educati Educatio Muhang CAPITAL ports schools and on n Grant a \nFully Fully DEVELOP and training Service - Former kitabura \nquan quan MEN ENT institutions s 2 \nskills : ee SFG p/s Yes tified : tified oi \nStance VIP latrine", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": 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"page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Alin uenb pay Ang ij uenb", "metadata": {"headings": [{"headings_0": {"content": "Alin uenb pay Ang ij uenb", "page": 37, "level": 5}}, {"headings_1": {"content": "Aung uenb", "page": 37, "level": 1}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aung uenb pey Aung uenb payn Aung uenb 4-7 Ana uenb paun", "metadata": {"headings": [{"headings_0": {"content": "Aung uenb pey Aung uenb payn Aung uenb 4-7 Ana uenb paun", "page": 37, "level": 1}}, {"headings_1": {"content": "Alin uenb pay Ang ij uenb", "page": 37, "level": 5}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Aung uenb pey Aung uenb payn Aung uenb 4-7 Ana 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Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}, {"headings_1": {"content": "Ayepow 0} [", "page": 37, "level": 2}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- AyUNWWOD ssa20e sapaay payonjsuod Jeysew ssaode 3 BE 8 02", "metadata": {"headings": [{"headings_0": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}, {"headings_1": {"content": "Ayepow 0} [", "page": 37, "level": 2}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}, {"headings_1": {"content": "Ayepow 0} [", "page": 37, "level": 2}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- uoje y pue ju", "metadata": {"headings": [{"headings_0": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}, {"headings_1": {"content": "Ayepow 0} [", "page": 37, "level": 2}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}, {"headings_1": {"content": "Ayepow 0} [", "page": 37, "level": 2}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "metadata": {"headings": [{"headings_0": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}, {"headings_1": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}, {"headings_1": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- wod eueW qu", "metadata": {"headings": [{"headings_0": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}, {"headings_1": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "NVWNH WLIdvd Joana INSW \n\\| VeSALNI dSNWAL LSWA4NI ANLDNY GNY 3DIANSS \u201c21 -60 dal Luo 3 S", "metadata": {"headings": [{"headings_0": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}, {"headings_1": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}, [{"headings_0": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}, {"headings_1": {"content": "paonpeay Alpiqiow pue anp 'SaIV/AIH gi euejew Jayjo saseasip", "page": 37, "level": 3}}]], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IT", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NMENT, nt collected and s, \n\\| \n= \nCLIMATE \nassessed \nCHANGE, \nLAND \nAND \nWATER \n\\| \nNot Not Rural quan quan \\| Water No tified tified 01- \nInstit \nutiona \nI \nStren \ngtheni 01040701- 010009 \nng Demand = Transfe \nand driven Resear rs To \nO1-Agro- Coord agriculture ch Parishe \nNot Not Industrial inatio technologies Partner s and \nquan quan ization n developed ships PDM wards \nYes tified\\_\\| tified Training \nfish \nfarmers \naround \nthe \nDistrict \nin \nproper \nfishing Not Not technol quan quan n ogies. Yes tified tified Number of \n30 environmen Fully Fully environ t activities \nquan ment conducted \n25 \nlivelihoo Number of \nd \nlivelihood \nsupport support \nprogra programme \nmme sub Not Not sub projects quan quan projects funded Yes tified tified \nAppendix 3: Utilization of the Wage Budget \nDepartment Approved En Suppleme Revised Warrants Payments Unspent fo Name udget ntary ucx. Budget UGX. UGX. B au UGX. UGX. UGX. Administration 695,503,432 81,464,893 776,968,325 776,968,325 752,873,856 24,094,469 Finance 107,178,000 0 107,178,000 107,178,000 107,124,383 53,617 Statutory Bodies 149,272,000 20,804,217 170,076,217 170,076,217 169,582,795 = 493,422 \\| Production 749,900,000 162,600,000 912,500,000 912,500,000 746,795,594 age \nTrade and Industry 67,216,125 \n67,216,125 \\|.. 67,216,125 46,015,540 21,200,585 15,868,483 2,619,658, 18,488,141 18,488,141 16,897,242 1,590,899 TOTALS \n,646 ,935 \u201a935 \u201a873 \u201a062 \nAppendix 4: Ali nment of LG bud gets to the PDM \nWere priorities Were the For priorities that are Were the Remarks received from priorities supposed to be priorities to be \nthe Sub incorporated implemented by implemented \nCounties/ in the HLG MDAs; Were they by MDAs \nDivision for Budget? communicated to the incorporated in \nincorporation in (Yes/No) respective MDAs for the HLG \nthe HLG Budget? \napproval and budget? \n(Yes/No) allocation of (Yes/No.) \nresources? (Yes/No \nRwamucucu subcounty. Kilaraka Fort", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}, [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}]], "page": 39, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "bridge.", "metadata": {"headings": [{"headings_0": {"content": "bridge.", "page": 40, "level": 1}}, {"headings_1": {"content": "IT", "page": 37, "level": 1}}], "page": 40, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grading of Nyungu- Nyakagabagaba raod. \nExtension of Ibumba GFS. \nKamwezi subcounty. Nyakabungo- Nymabare \nRoad (4.5) road. Construction of slaughter slan at Rwamatunguru market. \nKashambya", "metadata": {"headings": [{"headings_0": {"content": "bridge.", "page": 40, "level": 1}}, {"headings_1": {"content": "IT", "page": 37, "level": 1}}, [{"headings_0": {"content": "bridge.", "page": 40, "level": 1}}, {"headings_1": {"content": "IT", "page": 37, "level": 1}}], [{"headings_0": {"content": "bridge.", "page": 40, "level": 1}}, {"headings_1": {"content": "IT", "page": 37, "level": 1}}]], "page": 40, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subcounty", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}], "page": 40, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extension of Kabisha GFS Nyamishamba- Kisizi road. \nMuhanga TC Nyakanengo - Butare \u2014Buzoba road submitted. Phasesd \nKashaka Kabumbiro road. \nBukinda \nGrading of Rwekyakara - Nyampiki road. Rwatamakara - Omwimasiro \nof the Parish Development Committees \nthe Were Did the PDC Did the PDC Were \nmembersh quarter prepare prepare quarterly much ks ip of the ly parish parish 5 performa funding Parish meetin priorities year plan as nce was Developm gs and action stipulated reports receive ent held? plans for Annex 2 prepared? d for committee the FY structure of the PDC (PDC) 2022/2023 the parish activitie include as per plan of the s? those Annex 1 Governance \nstipulated format of and \nin the parish Administrat \nguidelines priorities of ion pillar", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}, [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}], [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}], [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}], [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}]], "page": 40, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the operational Governance manual, (Includes and Feb. 2022? LC II Administrat Chairperso ion pillar \nn, Parish operational \nChief,", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}], "page": 41, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "manual, Parish Feb. 2022? Chairperso \nn of the \nwomen Council, Parish Chairperso n of the", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}, [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}]], "page": 41, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "youth", "metadata": {"headings": [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], "page": 41, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Council, Parish Chairperso n \nof \npersons with Disability Council, Chairperso \nunder sec. \\| 25(4) \nthe \nNational Council for older \nPersons \nAct, 2013) \nKARORWA YES YES YES YES 1,000,00 PDC", "metadata": {"headings": [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}, [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}]], "page": 41, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0@4 prepare BUKINDA d parish PDM \nprioritie SACCO \nSs.", "metadata": {"headings": [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], "page": 42, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "KANDAGO YES YES YES YES YES 1,000,00 PDC = 0@4 prepare BUKIINDA d parish PDM \nprioritie SACCO \nS. \nKASHEKYE 1,000,00 PDC 0@4 prepare KAMWEZI d parish PDM \nprioritie SACCO \nSs. \nKIBANDA YES YES YES YES YES 1,000,00 PDC \u2014 \nKAMWEZI 0@4 prepare PDM d parish SACCO \nprioritie S. \nNYARURA YES YES YES YES YES 1,000,00 PDC MBI = \n0@4 prepare RWAMUCU d parish CU PDM prioritie SACCO \nS. \nIBUMBA - YES YES YES YES YES 1,000,00 PDC RWAMUCU 0@4 prepare CU PDM \nd parish SACCO \nprioritie \nS. \nKITANGA 1,000,00 PDC \u2014 \nKASHAMBY 0@4 prepare A PDM \nd parish SACCO \nprioritie S. \nRUTENGYE 1,000,00 PDC 0@4 prepare KASHAMBY d parish A PDM prioritie SACCO \nS \nMUHANGA YES YES \nYES 1,000,00 PDC = 0@4 prepare \nName, .\\| Name.. E \nregistered under \n4 Microfinance \nInstitutions money \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}, [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}]], "page": 42, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1, RUKIGA Karorwa KARORWA - NO \nNot registered under DLG Parish BUKINDA PDM SACCO \nMicrofinance Institutions. \n", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}, [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}]], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. RUKIGA Kandago \\| KANDAGO -\\| NO \nNot registered under DLG Parish BUKIINDA PDM \nMicrofinance Institutions. \n\\| \nSACCO\n3. RUKIGA Kashekye KASHEKYE - NO \nNot registered under DLG Parish \\| KAMWEZI PDM \nMicrofinance Institutions. SACCO\n4. RUKIGA Kibanda KIBANDA \u2014 KAMWEZI NO \nNot registered under DLG Parish PDM SACCO \nMicrofinance Institutions.", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. RUKIGA Nyarura NYARURAMBI - NO \nNot registered under DLG mbi RWAMUCUCU PDM \nMicrofinance Institutions. \nhe parish SACCO\n6. RUKIGA Ibumba IBUMBA - NO \nNot registered under a DLG Parish RWAMUCUCU PDM Microfinance Institutions. SACCO\n7. RUKIGA Kitanga KITANGA - NO \nNot registered under DLG Parish KASHAMBYA PDM \nMicrofinance Institutions. SACCO\n8. RUKIGA Rutengye RUTENGYE -\\| NO \nNot registered under DLG Parish KASHAMBYA PDM Microfinance Institutions. SACCO\n9. RUKIGA M\u0131 Muhanga MUHANGA NO Not registered under - \nDLG Central MUHANGA T/C PDM \nMicrofinance Institutions. SACCO\n10. RUKIGA Mparo CENTRAL \u2014 MPARO NO \nNot registered under DLG Central T/C PDM SACCO \nMicrofinance Institutions. \nWard", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 6 (b): Functionality of SACCO committees and sub committees \n: Na Superviso Executive Loan Sub Productio Market Business Finance Re me ry Committe committe n sub ing sub Development and m N of committe e e Committe Commi services sub investme ar SA \\|e \ne ttee Committee nt sub ks cc \nCommitte \noO \ne \nWa Is Wa Is Wa Is Wa Is \nIs Wa Is \ns it the s it the s it the s it the \nthe s it the \nCo co Co co Co co Co co Co com Co co Co co nsti m nsti m nsti m nsti m nsti mitte nsti m nsti m \ntut mit tut mit tut mit tut mit tut \\|e tut mit tut mit ed? tee ed? tee ed? tee ed? tee ed? oper ed? tee ed? tee (ye ope (ye ope (ye (ye \nation \nLON LON LON LON LON I", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}, [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}]], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON ON} ON] ON ON", "metadata": {"headings": [{"headings_0": {"content": "ON ON} ON] ON ON", "page": 44, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 43, "level": 5}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I", "metadata": {"headings": [{"headings_0": {"content": "ON ON} ON] ON ON", "page": 44, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 43, "level": 5}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON L ON] L ON L ON L ON L", "metadata": {"headings": [{"headings_0": {"content": "ON L ON] L ON L ON L ON L", "page": 44, "level": 2}}, {"headings_1": {"content": "ON ON} ON] ON ON", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tv", "metadata": {"headings": [{"headings_0": {"content": "Tv", "page": 44, "level": 2}}, {"headings_1": {"content": "ON L ON] L ON L ON L ON L", "page": 44, "level": 2}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON ON] ON", "metadata": {"headings": [{"headings_0": {"content": "ON ON] ON", "page": 44, "level": 2}}, {"headings_1": {"content": "Tv", "page": 44, "level": 2}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3dO LVA NOI W SdO iva NOI W", "metadata": {"headings": [{"headings_0": {"content": "3dO LVA NOI W SdO iva NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "ON ON] ON", "page": 44, "level": 2}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JdO LVA NOI IV", "metadata": {"headings": [{"headings_0": {"content": "3dO LVA NOI W SdO iva NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "ON ON] ON", "page": 44, "level": 2}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "S3A SHA S3A", "metadata": {"headings": [{"headings_0": {"content": "S3A SHA S3A", "page": 44, "level": 1}}, {"headings_1": {"content": "3dO LVA NOI W SdO iva NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LOFT 3dO va NOI W \nAdO LVd NOI W", "metadata": {"headings": [{"headings_0": {"content": "S3A SHA S3A", "page": 44, "level": 1}}, {"headings_1": {"content": "3dO LVA NOI W SdO iva NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ddO LVA NOI W ddO Wa NOI W IdO VA NOI W", "metadata": {"headings": [{"headings_0": {"content": "ddO LVA NOI W ddO Wa NOI W IdO VA NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "S3A SHA S3A", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SSAA SAA SSA SAA 3d0 va NOI W \nAdO Wd NOI W", "metadata": {"headings": [{"headings_0": {"content": "ddO LVA NOI W ddO Wa NOI W IdO VA NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "S3A SHA S3A", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AdO 1va NOI W IdO va NOI W", "metadata": {"headings": [{"headings_0": {"content": "AdO 1va NOI W IdO va NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "ddO LVA NOI W ddO Wa NOI W IdO VA NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S3A SAA SAA SHA JM = WM MW IZA Ad W OVS OD", "metadata": {"headings": [{"headings_0": {"content": "AdO 1va NOI W IdO va NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "ddO LVA NOI W ddO Wa NOI W IdO VA NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "metadata": {"headings": [{"headings_0": {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "page": 44, "level": 3}}, {"headings_1": {"content": "AdO 1va NOI W IdO va NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8", "metadata": {"headings": [{"headings_0": {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "page": 44, "level": 3}}, {"headings_1": {"content": "AdO 1va NOI W IdO va NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yu 98] ale jou ye OA os ow ns oO) w wu 99} Ole jou \u00bbe \u201c oS} ow ns oD w yw 22} aie jou ye aA oS ow ns oD uw 93 ale you pe an OS} au ns oD qu 99 oe jou ype", "metadata": {"headings": [{"headings_0": {"content": "yu 98] ale jou ye OA os ow ns oO) w wu 99} Ole jou \u00bbe \u201c oS} ow ns oD w yw 22} aie jou ye aA oS ow ns oD uw 93 ale you pe an OS} au ns oD qu 99 oe jou ype", "page": 45, "level": 3}}, {"headings_1": {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "page": 44, "level": 3}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S \\| q s q s q w s q w s oN\\| L ON\\} L ON\\| i ON\\} L \nON ON] ON ON]", "metadata": {"headings": [{"headings_0": {"content": "yu 98] ale jou ye OA os ow ns oO) w wu 99} Ole jou \u00bbe \u201c oS} ow ns oD w yw 22} aie jou ye aA oS ow ns oD uw 93 ale you pe an OS} au ns oD qu 99 oe jou ype", "page": 45, "level": 3}}, {"headings_1": {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "page": 44, "level": 3}}, [{"headings_0": {"content": "yu 98] ale jou ye OA os ow ns oO) w wu 99} Ole jou \u00bbe \u201c oS} ow ns oD w yw 22} aie jou ye aA oS ow ns oD uw 93 ale you pe an OS} au ns oD qu 99 oe jou ype", "page": 45, "level": 3}}, {"headings_1": {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "page": 44, "level": 3}}]], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON| L ON] 1 ON| 1 ON] L", "metadata": {"headings": [{"headings_0": {"content": "ON| L ON] 1 ON| 1 ON] L", "page": 45, "level": 2}}, {"headings_1": {"content": "yu 98] ale jou ye OA os ow ns oO) w wu 99} Ole jou \u00bbe \u201c oS} ow ns oD w yw 22} aie jou ye aA oS ow ns oD uw 93 ale you pe an OS} au ns oD qu 99 oe jou ype", "page": 45, "level": 3}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00b0 oN| I ON| ON| ON]", "metadata": {"headings": [{"headings_0": {"content": "\u00b0 oN| I ON| ON| ON]", "page": 45, "level": 2}}, {"headings_1": {"content": "ON| L ON] 1 ON| 1 ON] L", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1\u201d AoN LON] A0ON A0ON", "metadata": {"headings": [{"headings_0": {"content": "\u00b0 oN| I ON| ON| ON]", "page": 45, "level": 2}}, {"headings_1": {"content": "ON| L ON] 1 ON| 1 ON] L", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON ON]| ON ON", "metadata": {"headings": [{"headings_0": {"content": "ON ON]| ON ON", "page": 45, "level": 2}}, {"headings_1": {"content": "\u00b0 oN| I ON| ON| ON]", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "f ON 1 | ON! 1 ON L ON L", "metadata": {"headings": [{"headings_0": {"content": "f ON 1 | ON! 1 ON L ON L", "page": 45, "level": 2}}, {"headings_1": {"content": "ON ON]| ON ON", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cv", "metadata": {"headings": [{"headings_0": {"content": "cv", "page": 45, "level": 2}}, {"headings_1": {"content": "f ON 1 | ON! 1 ON L ON L", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON ON] ON ON", "metadata": {"headings": [{"headings_0": {"content": "cv", "page": 45, "level": 2}}, {"headings_1": {"content": "f ON 1 | ON! 1 ON L ON L", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mi", "metadata": {"headings": [{"headings_0": {"content": "mi", "page": 45, "level": 1}}, {"headings_1": {"content": "cv", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "340 ivy NOI IV \n3dO]\\} ivy NOI W", "metadata": {"headings": [{"headings_0": {"content": "mi", "page": 45, "level": 1}}, {"headings_1": {"content": "cv", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "340 va NOI W 340 ivy NOI W", "metadata": {"headings": [{"headings_0": {"content": "340 va NOI W 340 ivy NOI W", "page": 45, "level": 1}}, {"headings_1": {"content": "mi", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SA SSA] SA SAA", "metadata": {"headings": [{"headings_0": {"content": "SA SSA] SA SAA", "page": 45, "level": 1}}, {"headings_1": {"content": "340 va NOI W 340 ivy NOI W", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3d0 va NOI Ww \n3dO va NOI W", "metadata": {"headings": [{"headings_0": {"content": "SA SSA] SA SAA", "page": 45, "level": 1}}, {"headings_1": {"content": "340 va NOI W 340 ivy NOI W", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ad0 Ivy NOI IV 340 iva NOI W", "metadata": {"headings": [{"headings_0": {"content": "ad0 Ivy NOI IV 340 iva NOI W", "page": 45, "level": 1}}, {"headings_1": {"content": "SA SSA] SA SAA", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SA SSA\\} S\u0131A SaA \\| \n340 ivy NOI WW \n3dO\\}] ivy NOI Ww", "metadata": {"headings": [{"headings_0": {"content": "ad0 Ivy NOI IV 340 iva NOI W", "page": 45, "level": 1}}, {"headings_1": {"content": "SA SSA] SA SAA", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": 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NOI Ww 340 ive NOI W", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N dd N \nVv on on nN dd W 0)", "metadata": {"headings": [{"headings_0": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}, {"headings_1": {"content": "ad0 iva NOI Ww 340 ive NOI W", "page": 45, "level": 1}}, [{"headings_0": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}, {"headings_1": {"content": "ad0 iva NOI Ww 340 ive NOI W", "page": 45, "level": 1}}]], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "metadata": {"headings": [{"headings_0": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}, {"headings_1": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ive \nOPE YES OPE YES \nNO NOT NO \\|NO NO NO So RAT RAT \nT T me ION ION su AL AL b co m mit tee s are not act ive \\| \nAppendix 7: Failure to obtain an insurance policy \nSN. Vote Parish Name of Name of Loan If the loan is for a Remark Name SACCO PRF Amount farming", "metadata": {"headings": [{"headings_0": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}, {"headings_1": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}, [{"headings_0": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}, {"headings_1": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}], [{"headings_0": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}, {"headings_1": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}]], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 46, "level": 1}}, {"headings_1": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "operation, did the \nborrower obtain \nan agriculture \ninsurance policy \nunder the Uganda \nAgriculture \nInsurance \nScheme (UAIS)? \nRUKIGA Karorwa KARORWA - Kakuru 1,000,000 NO \nThe \nDLG Parish BUKINDA Narisesio @ each \nbeneficiaries PDM SACCO Tumwesigyire \ndidn\u2019t not Loy obtain an insurance", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 46, "level": 1}}, {"headings_1": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 4}}, {"headings_1": {"content": "beneficiary", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 4}}, {"headings_1": {"content": "beneficiary", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. RUKIGA Kandago KANDAGO - Sunday 1,000,000 NO \nThe \nDLG Parish BUKIINDA Francis @ each \nbeneficiaries PDM SACCO Tushemerirwe \ndidn\u2019t not Judith obtain an insurance", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 4}}, {"headings_1": {"content": "beneficiary", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}, {"headings_1": {"content": "policy", "page": 46, "level": 4}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3, RUKIGA Kashekye KASHEKYE \u2014 Mujunansi 1,000,000 NO \nThe \nDLG Parish KAMWEZI Innocent @ each \nbeneficiaries PDM SACCO Ampeire Lydia \ndidn\u2019t not obtain an insurance", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}, {"headings_1": {"content": "policy", "page": 46, "level": 4}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}, {"headings_1": {"content": "policy", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}, {"headings_1": {"content": "policy", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. RUKIGA Kibanda KIBANDA - Karegyeya 1,000,000 \nThe \nDLG Parish KAMWEZI Didas @ each \nbeneficiaries", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}, {"headings_1": {"content": "policy", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}], "table_of_contents": [{"content": ["241,260,000 165,188,561 76,071,439", "N Out-put Activity Purpose of the Budget", "o un-implemented Amount", "activities \u2018UGX\u2019", "1 Revenue Local Revenue Increase District 15,871,000", "Mobilized assessment and Resource Envelope", "Mobilization in all - 6", "LLGs", "2 2 Council Organizing Council and] To ensure smooth 18,687,000", "sittings standing Committee operation of", "conducted 6 {sittings Council activities", "standing", "Committees", "held", "3 Administratio Operation and Ensuring that 3,000,000", "n Block maintenance of there is constant", "maintained administration block water flow in the", "building", "4 Wetland Conducting Restoring 3,314,000", "Restored sensitisation meeting wetlands in the", "aiming District", "5 Gender and |Reuniting Juvenile Stable families 4,548,000", "Equity Issues |Children with their", "mainstreame |families Follow in GBV", "d cases in the community!", "6 LLG Training Lower Local Improved 2,348,000", "mentorship {Government on performance and", "conducted performance service Delivery", "Improvement", "7 Value For Conducting special Transparency and 4,042,000", "money Audit and monitoring accountability", "implemented |Projects as required by", "Council", "8 Businesses Registering and Business Data 6,625,000", "profiled profiling new business Bank", "9 Government |Government Value for Money 17,636,439", "Programme |programme and", "Monitored projects monitored in", "all 6 LLGs"], "page": 6}]} \ No newline at end of file