diff --git "a/reports/chunks/Rukungiri District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Rukungiri District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Rukungiri District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF RUKUNGIRI DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORF,", "metadata": {"headings": [{"headings_0": {"content": "ORF,", "page": 1, "level": 3}}], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Gin", "metadata": {"headings": [{"headings_0": {"content": "Gin", "page": 1, "level": 2}}, {"headings_1": {"content": "ORF,", "page": 1, "level": 3}}], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ar,", "metadata": {"headings": [{"headings_0": {"content": "Ar,", "page": 1, "level": 3}}, {"headings_1": {"content": "Gin", "page": 1, "level": 2}}], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "Ar,", "page": 1, "level": 3}}], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "Ar,", "page": 1, "level": 3}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "Ar,", "page": 1, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "Ar,", "page": 1, "level": 3}}]], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ey ee eee eee ii C00 ee EEE 1 BAGS FOR ON er EEE 1 BET SLIDE EN DE CG eR RE TORRENS i. 10 \nImplermentatlen GF TAG APPIOVER BOGE E an i 2.0 Management of the Government Salary Payroll..........ccccccccecseseesesecsessesseeescssessseeestseseetens 8 EMPHASIS OP MATTER sssssssssiasacocnesnsecnssnnnesnansnsnsnnnnwanansnenssunenesnun sesnanenenanekatenenentntnensnsamananecnanannnnivansins 1s 3.0 \nChange in Accounting Treatment for Non-current Assets... 12 Oe IS ee reLann 12 4.0 Implementation of Key Government Grants/PrograMMe ..........ccccccseseseecesssseseseeeseeeseens 12 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 12 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 16 Goo Biliikalen DeBl\u00f6ymeh een 19 MT 71) SS cerns 21 aca sien oar une TEE setae 24 te sl SS MEGS ES MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nnne 24 AUDTTOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...................... 24 OTHER REPORTING RESPONSIBILITIES. \n25 saccsssmersaisn nin secs stcenta st xcian a snavata wasn Shiai sid ctuanansnanadidiinds REPORT ON THE AUBIT OF COMPLIANCE WITH LE@ISLATION \n25 seen. nn 5.0 Implementation of the Parish Development Model \n25 .......u.uu..uuun.un.een ABEL \n1 esse ee eee, \nList of Acronyms \nAcronym \\| Meaning \n\\| \nDLG \\| District Local Government \ntt", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 3, "level": 4}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nGoU Government of \\_ on \nnn \nHCMS. \\_ \u2018Capital \n\\| Human Management \u00a9 SVSUCT \n\\| \\_\\_ Sa Ep at \na ce \nICT Information and Communication Technology \nINTOSAI \\_ International Audit Institutions \n\\| Organization of Supreme \nnn ;", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 3, "level": 4}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cIntegrated Personnel and Payroll system \nee \\_ \n\\| ISSAIs \n\\| International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "metadata": {"headings": [{"headings_0": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_", "metadata": {"headings": [{"headings_0": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}, [{"headings_0": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LGFAR \n= \u201cLocal Government Public Procurement and Disposal Authority \nLGPPDA \n\\\\ \\_ \n\\| \nLLG", "metadata": {"headings": [{"headings_0": {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}, [{"headings_0": {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Lower Local Governments", "page": 3, "level": 3}}, {"headings_1": {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| zie \n\\_ \n\\_ \\| Local \nLR", "metadata": {"headings": [{"headings_0": {"content": "Lower Local Governments", "page": 3, "level": 3}}, {"headings_1": {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Revenue", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ MDAs Ministries, Departments and Agencies \n\\| \nMoES Ministry of Education Development MoFPED Ministry\\_of and Economic \n\\_\\_\\_\\| Finance, Planning MoGLSD Ministry of Labour and \n\\| Gender, Social Development \nMoLG \\_\\| Ministry of Local Government \nes it \nya \nBe \\_ \nNAA National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}, [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}], [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}], [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}], [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Revenue", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 3, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 3, "level": 2}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131 \nNTR \\| Non-Tax \n\\_ \\_ \nOAG Office of the Auditor General \n\\| PBS Program System. \n\\| \\| Budgeting \nz \nPCA Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 3, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 3, "level": 2}}, [{"headings_0": {"content": "Revenue", "page": 3, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 3, "level": 2}}], [{"headings_0": {"content": "Revenue", "page": 3, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 3, "level": 2}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cManagement", "metadata": {"headings": [{"headings_0": {"content": "\u201cManagement", "page": 3, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "\u201cManagement", "page": 3, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| \n\\_ \nPDMS \\| Payroll Deduction \n\\_ \nPDU \nProcurement & Disposal Unit \n\\| EN \nGE DE \n: \nI. En \nPFMA Public Finance Management Act \n\\| Set \\{eh acy iEte \nIPFMR\\_ Public Finance Management Regulations \n\\| \\\\ \n\\\\ \n\\_ \n\\| \nPPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}, [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \\\\ \n\\|\\\\TSA Single Account \\_ . \n\\_\\_\\_\\| Treasury \n- \n\\| TSSA Treasury Sub Single Account \n. oo", "metadata": {"headings": [{"headings_0": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}, [{"headings_0": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}], [{"headings_0": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Banker's", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Uganda Association,", "metadata": {"headings": [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nREPORT-OF-THE-AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF RUKUNGIRI DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Rukungiri 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 Rukungiri District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nactivities and out-puts the funds wilt -be-spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Rukungiri District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District to plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction.", "metadata": {"headings": [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}]], "page": 4, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "59,561,605,925 | 58,682,273,913", "metadata": {"headings": [{"headings_0": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}, {"headings_1": {"content": "| Uganda Association,", "page": 3, "level": 4}}], "page": 5, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.58,682,273,913, I reviewed utilisation of warrants worth UGX.38,586,443,237 (66%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}, {"headings_1": {"content": "| Uganda Association,", "page": 3, "level": 4}}], "page": 5, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sw Cumulative |", "metadata": {"headings": [{"headings_0": {"content": "sw Cumulative |", "page": 5, "level": 3}}, {"headings_1": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}], "page": 5, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actual expenditure \nCumulative % atk Detalls \nAetonl \n(UGX) of total warrants expenditure = \n1 Wage expenditure 33,026,545,469 33,026,545,469 56", "metadata": {"headings": [{"headings_0": {"content": "sw Cumulative |", "page": 5, "level": 3}}, {"headings_1": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}], "page": 5, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendat ion \n1.1 Revenue Performance \nI advised the Performance of Local Revenue \nAccounting According to the approved budget, the District planned to collect local revenue Officer to ensure of UGX.1,080,772,129 however; by the end of the year, UGX.1,224,631,985 had that budgeted been collected representing 113% performance. The summary is in the table revenue \nis below and the details are in Appendix 1. \nalways based on the revenue N Source Approved Actual Variance(UGX) potential of the 0 budget(UGX) Collections(UG entity.", "metadata": {"headings": [{"headings_0": {"content": "sw Cumulative |", "page": 5, "level": 3}}, {"headings_1": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}], "page": 6, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "X)", "metadata": {"headings": [{"headings_0": {"content": "X)", "page": 6, "level": 3}}, {"headings_1": {"content": "sw Cumulative |", "page": 5, "level": 3}}], "page": 6, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax", "metadata": {"headings": [{"headings_0": {"content": "X)", "page": 6, "level": 3}}, {"headings_1": {"content": "sw Cumulative |", "page": 5, "level": 3}}], "page": 6, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(26,338,744)", "metadata": {"headings": [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], "page": 6, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Revenues 331,068,000 357,406,744 \nNon-Tax \nRevenues 749,704,129 867,225,241 (117,521,112) Total 1,080,772,129 1,224,631,985 (143,859,856) Revenue \nThe District over collected revenue from LST, business license and other tax \nrevenues which is commendable performance. However, there may be an \nindication that the local revenue targets set were low compared to the entity\u2019s \nrevenue potential. \n1.2 \nPerformance of GOU warrants \nThe District had an approved budget of UGX.58,581,605,925 to implement the I advised the various programmes, out of which UGX.58,267,297,437 was warranted resulting Accounting \nin a shortfall of UGX.314,308,488 representing 99% performance. \nOfficer to roll over \nthe The performance of warrants for each of the programmes is shown in the table activities \nthat below; \nwere affected by the budget Approved % shortfalls for Programme \nWarrants(UGX) \nbudget(UGX) funding implementation Agro-industrialization 3,810,528,159 3,794,613,438 100 in the Manufacturing 2,362,444 2,362,444 subsequent financial year. Tourism development 3,574,900 3,574,900 \nNatural resources, environment, 1,063,884,410 1,063,884,410 \nclimate change \u201aland \nPrivate sector development 70,311,150 70,311,150 \nIntegrated transport \nLda 25/020 1,672,790,523 22 \ninfrastructure and services \n~\\|- - \"No + Observation = \nRecommendat \u201c= \n=.\" \n\u0131on", "metadata": {"headings": [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}, [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}]], "page": 6, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Purpose of the \nNo \nAmount not Activiti ctivities not \nProgramme unimplemented = warranted implemented \nactivity \n1 Human Capital 90,403,340 Workshops, For repair of motor Development \nMeetings and vehicles and trainings of Seminars, \nstaff in capacity building Maintenance- \nTransport \nEquipment and \nTravel inland \n2 Integrated 59,143,497 Transfer to Routine road Transport Other maintenance Infrastructure \nGovernment \nAnd Services Units, \nMaintenance- As a result of the Machinery & shortfall, there were Equipment \nless kilometres of roads Other than maintained manually Transport and periodically in \\| Equipment, accordance to the plan. Fuel, Lubricants \nand Oils \n3 Community 102,946,425 HIV/AIDS To improve on the Mobilization \nMainstreaming livelihoods of individuals And Mindset \nliving with HIV/AIDS Change \n4 Public Sector 2,814,960 Pension & To make pension Transformation Gratuity payments \n5 Governance 43,085,545 Transfer to To facilitate service And Security \nOther \ndelivery in LLGs .As a Government result, there was no Units adequate delivery of services in the LLGs \n6 Agro- \n15,914,721 Agricultural General field operations Industrializatio \nSupplies and to support extension n \nServices services. As a result, there was inadequate mentoring \nand supervision and farm 5 \nvisits \nTotal \n314,308,488 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne There were less kilometres of roads maintained manually and periodically in accordance to the plan. \nObservation \n\\}~Recommendat - \n- \nion \nApproved commitment and Programme Warrants(UGX) % funding \nbudget(UGX \nroll over the Human \naffected \ncapital 980,000,000 414,976,476 activities for development \nimplementation 980,000,000 414,976,476 in the subsequent \nThe UGX.565,023,524 that was not warranted was meant for immunization of period. \npolio, measles and Rubella for children below the 5 years of age. \nAs a result of failure to warrant the budgeted funds, the District could not fully implement the immunization activities planned. \nThe Accounting Officer explained that the District had no control over the external funding received funds. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.58,682,273,913 availed during the year, I advised the UGX.56,099,100,981 was utilized by the entity resulting in un-utilized warrants of Accounting UGX.2,583,172,932 representing utilization of 96% as shown in the table below; \nOfficer to ensure that all affected Programme Warrants(UGX) Utilised % \nwarrants(UGX) utilisa activities are tion rolled over and Agro-industrialization 3,794,613,438 3,629,752,372 funds followed Manufacturing \n996,000 \nup for re-voting Tourism development 3,574,900 \nNatural resources, environment, \nwith MoFPED in 1,063,884,410 1,030,048,340 \nclimate change,land the subsequent Private sector development 70,311,150 51,434,376 financial year. Integrated transport infrastructure", "metadata": {"headings": [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}, [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}]], "page": 7, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,672,790,523 1,665,663,787", "metadata": {"headings": [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], "page": 8, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and services \nHuman capital development 39,504, 204,894 37,723,118,195 Public sector transformation 9,350,015,648 8,718,608,583 Community mobilization and \n504,720,752 503,879,751 100 mindset change \nGovernance and security \n1,944,377,708 2,059,172,872 106 Development plan implementation 770,218,046 711,946,705 92 Administration of Justice 1,200,000 1,200,000 100 \nTotal 58,682,273,913 56,099,100,981 \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 No. Program Warrants not Activities Reason for the underutilization \nNo Observation ~\\*~ --- -\\*-- \nRecommendat ion \nGrant for Kebisoni Seed Secondary School were not utilised. \nThe Accounting explained that out of UGX.58,682,273,913 warranted UGX.56,119,237,365was utilized leaving UGX.2,563,036,548 unspent and swept to consolidated fund at the end of 30\" June 2023. Here under is the breakdown of the funds swept. \nDetails Amount \u2018UGX\u2019 \nWage conditional Grant 1,925,053,050 Development Grants (Kebisoni Seed School) \nPension \n329,836,636 Non-wage Grant(Kebisoni seed School) \n40,000,000 Total \n2,685,088,029", "metadata": {"headings": [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}, [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}]], "page": 8, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of a ropriate performance indicators and targets in the work \nplans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states I advised the that the work plan of a vote shall indicate the key performance indicators to be Accounting \nused to gauge the outputs. \nOfficer to engage MoFPED Part A of the performance contract for Accounting Officers outlines the core to include the performance requirements against which their performance should be assessed missing \nin regard to achievement of planned results. This requires the Accounting Officer parameters \nin to be assessed on the extent to which annual key performance indicators and the system for targets are achieved for key projects and/or programs. \neffective \nplanning in Local I reviewed the approved work plan and sampled 16 outputs with a total of 53 Governments. activities. I noted the following; \ne Eight (8) outputs with sixteen (16) activities had clear performance indicators and targets. \ne Eight (8) outputs with thirty-seven (37) activities had fourteen (14) activities which did not have clear performance indicators and targets whereas twenty-three (23) activities had clear performance indicators and targets as summarized in the table below and detailed in Appendix 2(a). \nTable showing performance indicators and targets \nCategory of No. of No of No. of No of Expe % outputs output activi Activities activities nditu Quanti s ties with without re ficatio sample inthe clear clear Amo n of d outp performa performan unt output \nNo Observation -: - =. + .=- \nRecommendat ion \noutputs but the PIAPs are still lacking making it difficult to set the targets.", "metadata": {"headings": [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}, [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}]], "page": 9, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fc", "metadata": {"headings": [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], "page": 10, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation of outputs \nI assessed the implementation of eight (8) outputs with sixteen (16) activities I advised the worth UGX.3,622,391,194 that were fully quantified and noted that; \nAccounting Officer to put in Two (2) outputs with ten (10) activities and expenditure worth \nUGX.684,600,418 fully implemented. place measures were \nto address the Six (6) outputs with six (6) activities worth UGX.2,937,790,776 were challenges that partially implemented. Out of the six (6) activities, five (5) activities led to the delay were partially implemented, while one (1) activity remained of the projects unimplemented. \nand ensure their full \nNo outputs were not implemented at all. \nimplementation. Table showing performance indicators and targets \nIn addition, the Category No. No of No. of No of No of Expenditure \nof outputs of activi Activiti activities activities Amount Accounting outpu ties es fully partially not (UGX) Bn Officer should ts in the implem impleme impleme \nensure close asses outpu ented nted nted \nmonitoring of sed ts \nthe projects Fully 10 10 being implemented \nimplemented. outputs \nPartially \nimplemented \noutputs \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the District did not implement or partially implemented the following planned activities; \n1; Procurement, Installation and operationalization of 50 micro scale irrigation systems for the successful farmers.", "metadata": {"headings": [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}]], "page": 10, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Holding 1 Meeting and seminar with farmers and\\_ financial institutions \nAw Construction works at Nyakishenyi high school \nCompletion of Kebisoni Seed School \nONAN Routine Manual maintenance \nMechanized Routine maintenance of Community Access roads \nSupply of Motor cycle for works department \nSupply of and installation of steel culverts", "metadata": {"headings": [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], "page": 10, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1.7.1 Service Delivery under focus areas I sampled Thirteen (13) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX.4,071,462,466. The significant findings are provided in the Appendix 3 refers; 2.0 Management of the Government Salary Payroll In a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Rukungiri District had a wage budget of UGX.34,951,598,161, out of which UGX.33,026,545,469 was utilised for the period under review. Below is a summary of the key findings from the special audit; No \\_\\_\\| Observation Recommendation 2.1, Utilization of the Wage Budget The District had an approved wage budget of UGX.28,734,118,511, I advised the and obtained supplementary funding of UGX.6,217,479,650 Accounting Officer to resulting into a revised wage budget of UGX.34,951,598,161 which engage MoFPED so was all warranted. that only requested funds are released for Out of the total warrants, UGX.33,026,545,469 was utilized by the the entity instead of District resulting in un-utilized warrants of UGX.1,925,052,690 locking up resources representing utilization of 94% as summarized in the table below which cannot be and detailed in Appendix 4. absorbed. Supplem Revised Warrant Payments Unspent entary Budget s (UGX) (UGX) Balance (UGX) (UGX) (UGX) 2,747 (99.46%) were fully verified, 2 (0.07%) not verified,.and 13 undertake the \\| ( 0.47%) did not show up. following; In addition, 5 individuals had not accessed the payroll by end of e To initiate a June, 2023. These were captured as new records in my process of determination of the District wage bill. deleting these names on the The following observations were made; payroll. For staff on transfer of a) 2,747 (99.46%) employees", "metadata": {"headings": [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}]], "page": 11, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], "page": 12, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that; \nmanagement so \nas to have them \ne The Accounting Officer explained that some teachers were \naccess the \nlocally appointed immediately after their training and their \npayroll. \nlocal appointments have to be regularized by the District e To engage the \nService Commission. \naffected staff and \nensure \nthat \ne He further explained that 4 employees had just joined and \nemployee records \nappeared on the payroll on July 2023, and One employee \nare duly updated \nhad duplicate employee numbers arising out of transfer of \nand brought to \nservices and the new number to which he was attached on \nthe attention of \nthe payroll was deleted by MOPs and later a new \nthe Ministry of \nassignment for him was created under the old IPPS \nPublic Service \nnumber as guided by MOPs which led to him not accessing \nwithin a specified \nthe payroll on time. \ntimeline for \nappropriate \naction. \non IPPS are maintained whether they are right or wrong. -\\* = =\\*\\* \u00b04\"- \nHe also explained that some errors were made by data entrants on IPPS or NIRA making wrong captures on their names and Dates of birth, while some employees submitted wrong data and it\u2019s difficult to track. \n2.4", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}]], "page": 12, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of I \nadvised the the payroll including planning, budgeting and payments for the Accounting Officer to period of four years (2019/2020-2022/2023). \ntake the following actions; \nI noted that; \ne To reconcile a) 58 employee records were captured on wrong scale/notches \npayrolls on a leading to an over computation of UGX.77,193 and under \nmonthly basis to computation of UGX.6,139,742. ensure that salaries are paid b) A total of 19 employees were not paid salary amounting to \naccurately as per UGX.21,018,800 in the period under review leading to arrears. \nthe salary scales and budget for c) Over-remittance of UGX.8,373,884 and under-remittance of annual salary UGX.10,692,595 of statutory deductions were made by the \nincrements \nentity during the period. \nwhere necessary. e In addition, the d) Over-remittance of UGX.16,546,847 and under-remittance of IPPS system UGX.13,786,190 of non-statutory deductions were made by the \nshould be entity during the period. \nreviewed to automate the The Oo Accounting Officer explained as follows; \nincrements since e Lower salary level was based on for employees who had \nthey are based reached higher or even maximum notches thus being on individual considered as having been over paid. They included Education \nappointment \nAss II\u2019s, Head teachers primary, secondary school teachers, \nanniversaries. \nSAS among others. \ne Furthermore, \ne Wrong/lower salary scales for officers whose positions had \noverpaid \nbeen upgraded were based on thus taking the employees \namounts should affected to be over paid. They included Parish Chiefs from U7 \nbe recovered to U5, Assistant Inventory Management Officers from U7 to U5, \nfrom \nAssistant Accountants from U7 to U6. \nbeneficiaries, \ne Some employees were promoted during the course of the year \nwhile \nthus earning two different scales at different times during the \nunderpayments year following their promotional appointments. They were should be therefore never overpaid. \nbudgeted for and e For underpayments arising out of annual increments, the IPPS \npaid. \nhas failed to automate annual increment thus requiring \nemployees to first fill in HR Data entry forms for adjustment of e Ensure that the salaries under salary transition on IPPS during monthly data \nsalary arrears \nthe payroll. followed", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}]], "page": 13, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \u00ab I... with a view of", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], "page": 14, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "recovery \ne To put in place controls \nto ensure that non- statutory deductions are always accurately computed and promptly paid as per the payroll register. \nBesides, the amounts over remitted should be followed up with a view of \nrecovery.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}]], "page": 14, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.5 Delayed deletion of employees from the payroll I advised the I noted that UGX.69,785,025 was paid to 4 staff who had been Accounting Officer to retired. These resulted into financial loss to government. initiate a process of ensuring that the The Accounting Officer explained that 3 of the 4 employees who funds paid to these were removed from the payroll late retired in 2020 and early 2021 retired employees are during Covid 19 period and total lock down when there was less recovered from their office business due to limited access to office. Arising out of that, gratuity. they were un able to track and delete the officers in time. However, there is a provision for recovery of advanced funds, excess salary paid to officers after retirement using NS 20B form from their retirement benefits. Recovery shall be made before gratuity is paid out to them 2.6 Review of the Entity Staff Establishment I advised the During the audit, I undertook procedures to review the Accounting Officer to completeness and relevancy of the entity establishment and noted engage the District that; Service Commission, i. Out of 148 approved positions, a total of 125 positions the Ministry of Public were filled leaving a gap of 23 vacant positions. In Service and MoFPED addition, 5 positions were over-filled. to have the vacant positions filled. I ii. The entity did not have an approved and costed staff further advised the establishment for primary, secondary and\\_ tertiary Accounting Officer to institutions while the staff structure for health facilities engage the Ministry issued by Ministry of Health was not incorporated into the of Public Service to District approved structure. develop and implement a EMPHASIS OF MATTER \u2014 - = Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}]], "page": 14, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], "page": 15, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable water 2030. \n\" SN \\| Category \nActivity oo 2a. Planned quantity \\_[. Actual quantity 1 Rural Water and Spring Protection \nSanitation Sub-Grant Rehabilitation of boreholes \n(traditional Construction of VIP latrine \ncomponent) \n2 Piped Water Sub- Construction of piped water \nGrant (UgIFT scheme \ncomponent) \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": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}]], "page": 15, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe Out of the total program receipts of UGX.382,190,217, UGX.382,190,217 was spent by the entity resulting in 100% utilisation. \no There were no variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub-grant (PWSG) (UgIFT) component. \n10 out of 10 (100%) of the projects in the water grant work plan were in the oe \napproved five-year development plan. \noe All the 4 activities were fully implemented. \noe All water facilities were constructed on land where there was proof of ownership and the assets were included in the asset register. \noe The District did not spend on GI pipes which are associated with rampant breakdowns and high repair costs. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \noe The proposed investments are derived from the approved LG Development Plan. \nprescribes the thresholds for allocation of rural water and sanitation sub-grant oe", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= | Category", "metadata": {"headings": [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sub County/Town \\| Budget- \u00ab\\| Ranking based Rank - \nCouncil Name Amount on need interpretation Sub County with \\| Bwambara SC 355,547,500 \nLeast needy by most allocation rank Sub County with Nyakishenyi SC \n5,000,000 2 \nMost needy by least allocation rank Sub County with Kibanda SC \n0 4,6,7,8 Second most no allocation needy \nAllocation of funds to sub counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that according to the MWE website Nyarushanje Sub-County is considered as the least served Sub-county and below district average. He further expressed that the district had been communicating to MWE to correct this discrepancy and clean up the data as a result of creation of new political boundaries and gazetting schemes to NWSC and Umbrella Authority of Ministry of Water and Environment. \nRecommendation \nI advised the Accounting Officer to follow up with MWE for this correction and consider the most disadvantaged sub-counties when allocating funds. Furthermore, a survey of the water coverage in the district should also be done to ensure that allocations are done basing on factual data. \n4.1.2.2 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "= | Category", "page": 17, "level": 3}}], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \no All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "= | Category", "page": 17, "level": 3}}], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless oe \nFailure to fully comply with the testing requirements derails: the-overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that water testing was planned to be done in the next year FY 2023/24. \nRecommendation \nI advised the Accounting Officer to ensure that water testing is included in annual budgets and departmental work plans to ensure water used by communities is suitable for human consumption.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.2.3 Inspection of water Grant activities \nI conducted physical inspections of four (4) projects implemented at UGX.326,271,717 on 16 October 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Expenditure Inspection Remarks Pictorial Evidence \nRecommendation(s) Amount (Time, Quality, \nQuantity, Cost and \nFunctionality) \n5 \nConstruction of 281,054,950 Timely completion of \nPhase II \nKateramo \nPhase II. Projects site \nHowever, there is need to Water Supply drained with stagnant \nprovide a drainage system Project Phase II \nwater which could infect \nfor the flow of this logged at Kateramo the next water source \nwater. \nwhich is just 3Meters \naway. \n2 Construction of 39,995,767 The toilet had a broken 3-stancewater \nbowl and O-ring seal of borne toilet in \nthe toilet water tank thus Nyakanyinga PS couldn\u2019t hold water for flashing. \nPhoto showing state of Kateramo \n\\| \nWater Supply Project Phase II as at \\| \n16-October-2023 \n\\| \nThe damaged toilet needs repair if it is to continue serving in the foreseeable future", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 4 -Rehabilitation 2,102,000 At the-time of the audit, en\n- needs to be somq~ \nof Borehole at the borehole was not \nrepaired for effective Nyamambo in functional functionality Kebisoni.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n326,271,717 \\| \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nRukungiri District budgeted and received UGX.1,738,282,912 to the implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN Activity", "metadata": {"headings": [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned", "metadata": {"headings": [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_| I Actual", "metadata": {"headings": [{"headings_0": {"content": "_| I Actual", "page": 19, "level": 3}}, {"headings_1": {"content": "| SN Activity", "page": 19, "level": 2}}], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|1 Construction of seed school at Nyakishenyi Sub-coun 1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nIT noted the following areas where management had commendable performance; \noe A comparison of UGIFT activity implemented with the Annual work plan and budget revealed that the UGIFT activity were all budgeted for. \ne A review of the monitoring report revealed that the works were ongoing and on inspection, there was no variation with the monitoring and evaluation reports. \n~Under- absorption of released funds resulted in partial construction--of buildings at Nyakishenyi Seed Secondary School \nAs a result, education services were delayed denied to the intended beneficiaries. \nThe Accounting Officer explained that the unspent balance was a result of the non- completion of the project by the end of the Financial year. The construction of Nyakishenyi Seed School, a Government aided School is a multiyear Project expected to be completed in two years so the project is in its last year of implementation and is expected to be completed by 7th may 2024, the contract end date.", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}, [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}]], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], "page": 20, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely follow up on the implementation of this project to ensure timely completion. \n4.2.2.2 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which one (1) UGIFT infrastructure projects worth UGX.2,976,768,030 was implemented. Details are in the table below; \nSN UGIFT Project \n\\| Contract Amount UGX. Construction of Nyakishenyi seed school in Nyakishenyi Sub-County \n2,976,768,030 \nTotal \n2,976,768,030 \nThere is a risk of loss of funds invested in the infrastructure in case land disputes arise. \nThe Accounting Officer explained that the process of acquiring the land title for the School had been commenced by the sub-county area land committee (Nyakishenyi) and a free hold offer would be granted by the district land board sitting in 2nd quarter F/Y 2023-2024.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 20, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of obtaining the land title on which the seed school is constructed. \n4.2.2.3 \nInspection of UGIFT Project Implementation activities \nI conducted physical inspections of Three (3) UGIFT projects implemented at \n\\| Photo showing Seed Secondary \nNyakishenyi advised the School I Officer to", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 20, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "original", "metadata": {"headings": [{"headings_0": {"content": "original", "page": 21, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 21, "level": 2}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "closely monitor the Construction of The MUPA \nroject ensure Kebisoni See contractor Services", "metadata": {"headings": [{"headings_0": {"content": "original", "page": 21, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 21, "level": 2}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technical", "metadata": {"headings": [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "effective \ncompletion. \nschool- did not complete Contract \nthe project and the included supply contract expired. Panting, The District was of of guide \nfurniture, \nici \nextension guard General \nramps, completion of rails, concreting \nwater pr \nthe \nharvest tank, \ninstallation of contract \nelectricity, of 104 awarded \nsupply Kinombe Nyaruzinga tables Construction Co It contract price At a \nContract of UGX.472,864,000- amount: \nstate of Kebisoni Seed UGX.2,090,390, Works are now Photos showing \n500 undergoing. Secondary School \nClassrooms not in \nadvised the I \nAccounting Officer to use \ndelays initiate re- and There were the \nSupply of in the supply of \ndistribution exercise", "metadata": {"headings": [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}, [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}]], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "unutilized", "metadata": {"headings": [{"headings_0": {"content": "unutilized", "page": 21, "level": 2}}, {"headings_1": {"content": "Technical", "page": 21, "level": 3}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Installation equipment. \no to other Medical However, the \nequipment need Equipment to were later \nhealth centers in", "metadata": {"headings": [{"headings_0": {"content": "unutilized", "page": 21, "level": 2}}, {"headings_1": {"content": "Technical", "page": 21, "level": 3}}, [{"headings_0": {"content": "unutilized", "page": 21, "level": 2}}, {"headings_1": {"content": "Technical", "page": 21, "level": 3}}], [{"headings_0": {"content": "unutilized", "page": 21, "level": 2}}, {"headings_1": {"content": "Technical", "page": 21, "level": 3}}]], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Supplies", "metadata": {"headings": [{"headings_0": {"content": "Supplies", "page": 21, "level": 2}}, {"headings_1": {"content": "unutilized", "page": 21, "level": 2}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kasheshe delivered in two \nof \nthem. II consignments in \nMarch and June \n2023. \n4.3. Education Development Grant- Grant, Emails", "metadata": {"headings": [{"headings_0": {"content": "Supplies", "page": 21, "level": 2}}, {"headings_1": {"content": "unutilized", "page": 21, "level": 2}}, [{"headings_0": {"content": "Supplies", "page": 21, "level": 2}}, {"headings_1": {"content": "unutilized", "page": 21, "level": 2}}], [{"headings_0": {"content": "Supplies", "page": 21, "level": 2}}, {"headings_1": {"content": "unutilized", "page": 21, "level": 2}}]], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Facilities", "metadata": {"headings": [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], "page": 22, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Education Development \nSchool\u2019s \nGrants (SFG) aims at assisting the neediest communities complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX.351,399,418 for the construction of; two (2) classroom blocks and two (2) five stance pit latrines. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The district incorporated all the five (05) activities worth UGX.351,399,418 into the LG plans and budget. \noe All funds released of UGX.351,399,418 were spent. \noe The District spent on only existent projects. \noe Project Management Committees and Procurement Committees of the four (4) Projects involved the district specialists for contract implementations. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation \na) \nBudget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 100% of the funds to capital expenditure and therefore investment service costs were not considered as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}, [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}]], "page": 22, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], "page": 22, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non-allocation of funds to Investment service costs~ suchas developing bills of quantities, environment impact assessment, engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer explained that investment costs were also provided for under the grant. \nI was not however availed any evidence to show that investment costs were indeed considered during budget allocations. \nRecommendation \nI advised the Accounting Officer to adhere to the guidelines on allocation of the grant. \n4.3.2.2 Failure to include Particular Condition of Contract (PCC) clauses in the Procurement Process \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI noted that four (4) Projects which could result in environment and social risks/impacts had contracts worth UGX.201,186,474 signed without Particular condition of contract clause. Details shown in Appendix 6. \nFailure to include a Particular Condition of Contract for Projects/programs whose implementation could have social and environmental risks/impacts makes it hard for contractors to mitigate these risks and impacts since they are not compelled by the contract to do so. \nThe Accounting Officer explained that all BOQs include the element of environmental and social safeguards. \nHowever, I was not availed with specific contracts that included the required Particular Condition of Contract.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}]], "page": 23, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to put in place controls to ensure that contracts are verification of existence of clauses on \nThis resulted in delayed interventions to implement recommendations of the project manager on the different projects and payments for incomplete works. \nThe Accounting Officer acknowledged the issue and committed that going forward, the certificate will be amended to accommodate the Auditor's review Section. This is \non assumption that the Auditor is expected to undertake post examination of the payments and report on them. \nRecommendation \nI advised the Accounting Officer to ensure that the projects are audited and payment certificates certified by the Internal Auditor. \n4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Rukungiri District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGiIFT and farmers through co-funding. \nRukungiri District budgeted and received UGX.1,247,190,357 (100%) to implement the following activities. \nCategory Activity Planned quantit \nCapital Development (micro Installation of irrigation equipment scale irrigation equipment \nComplementary services Training of farmers Setting up demo farms \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \no The entity budgeted to receive UGX 1,247,190,356 and received it 100%. Out of the funds received, UGX.935,392,768 (75%) was spent on capital developments while UGX.311,764,255 (25%) on complementary activities. \no", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 23, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Farmer awareness \u2018raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. oe \nFarmer's co-funding are budgeted, managed and accounted for using Government systems. \nco The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. \noe The supply and installation of equipment. \nThe supplier shall carry out service and maintenance during the warranty period e \nand offers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 25, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A review of the detailed program work plan revealed that the district budgeted o \nto spend a sum of UGX.310,549,240 out of UGX.1,242,196,966 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nTwo (02) planned irrigation equipment had been supplied and installed although o \nthey were late by 8 days. \nThe supplier did not offer training and technical support to farmers during the co \nwarranty period. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer concurred with the observation and explained that the micro scale irrigation budget in the IFMS had only two items. 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District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo payoeso \u2018sjulod s\u0131 \u201cBuiuon>un, \u2018Bujuonouny JUBWUOIIAUa", "metadata": {"headings": [{"headings_0": {"content": "uorebu JO sjiejeq \u201cAy\u0131lend EIN Aau\u0131] 321N05 WeIsAs \u2018Payaaljap \"3).1N0S \u2018paJaaljap \"S2.N0S", "page": 26, "level": 3}}, {"headings_1": {"content": "spafod aoisas -Ayjeuolpun, Bulmo}|oJ euonsung juatudinby \u201canamoy Ue] palanljap Bumondun) JoJeMm Juswuomus JoJeMm JaAamoy punose", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "U8]X9", "metadata": {"headings": [{"headings_0": {"content": "U8]X9", "page": 26, "level": 1}}, {"headings_1": {"content": "uorebu JO sjiejeq \u201cAy\u0131lend EIN Aau\u0131] 321N05 WeIsAs \u2018Payaaljap \"3).1N0S \u2018paJaaljap \"S2.N0S", "page": 26, "level": 3}}], "page": 26, 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2023", "type": "paragraph"}}, {"content": "\u2018paqou vogeduu je UMOL oqweweANn qUaWISAAUT 30 wuwawd\u0131nba", "metadata": {"headings": [{"headings_0": {"content": "\u2018paqou vogeduu je UMOL oqweweANn qUaWISAAUT 30 wuwawd\u0131nba", "page": 26, "level": 2}}, {"headings_1": {"content": "U8]X9", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UMOL oqwewein Yydayey 30 juawdinba UMOL ypayey \nJo quawdinba UMOL YaYyey", "metadata": {"headings": [{"headings_0": {"content": "\u2018paqou vogeduu je UMOL oqweweANn qUaWISAAUT 30 wuwawd\u0131nba", "page": 26, "level": 2}}, {"headings_1": {"content": "U8]X9", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IDSASUT Uleadse Aanoy Aiddns luosiqay \u2019OUNoJ YDayey Peuuoy Junowe uogehuu :10}9e)U0> Juawysanuy JuOSIgay :10PeNuo) Jusunsanuf |uOSIGay PIT", "metadata": {"headings": [{"headings_0": {"content": "IDSASUT Uleadse Aanoy Aiddns luosiqay \u2019OUNoJ YDayey Peuuoy Junowe uogehuu :10}9e)U0> Juawysanuy JuOSIgay :10PeNuo) Jusunsanuf |uOSIGay PIT", "page": 26, "level": 1}}, {"headings_1": {"content": "\u2018paqou vogeduu je UMOL oqweweANn qUaWISAAUT 30 wuwawd\u0131nba", "page": 26, "level": 2}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "paidwes 94\\} 4509 suondaoxa Jo juawdinba", "metadata": {"headings": [{"headings_0": {"content": "IDSASUT Uleadse Aanoy Aiddns luosiqay \u2019OUNoJ YDayey Peuuoy Junowe uogehuu :10}9e)U0> Juawysanuy JuOSIgay :10PeNuo) Jusunsanuf |uOSIGay PIT", "page": 26, "level": 1}}, {"headings_1": {"content": "\u2018paqou vogeduu je UMOL oqweweANn qUaWISAAUT 30 wuwawd\u0131nba", "page": 26, "level": 2}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u201900b\u20188T'x9n Alddns", "metadata": {"headings": [{"headings_0": {"content": "000\u201900b\u20188T'x9n Alddns", "page": 26, "level": 5}}, {"headings_1": {"content": "IDSASUT Uleadse Aanoy Aiddns luosiqay \u2019OUNoJ YDayey Peuuoy Junowe uogehuu :10}9e)U0> Juawysanuy JuOSIgay :10PeNuo) Jusunsanuf |uOSIGay PIT", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1uos\u0131gay P\\}7 000\u2019008\u20190z\u2019xan \\_Alddns aABaduebaduey PY] 000\u2019T68\u201902\u2019x9N Ajddns aABadueBaduey 000\u201800S\u2019ST'x9n \u2018d py :Ay\u0131nnay \u2019IDUnoy Peuoy !Junowe :Ay\u0131nmay vonebuui \u2019IDUNOY PENUOY Yunowe :AJIANIY uonebust \u201cuno .40\\}9e. JuawWysanuy Pe.NU0I \u2018Junowe", "metadata": {"headings": [{"headings_0": {"content": "000\u201900b\u20188T'x9n Alddns", "page": 26, "level": 5}}, {"headings_1": {"content": "IDSASUT Uleadse Aanoy Aiddns luosiqay \u2019OUNoJ YDayey Peuuoy Junowe uogehuu :10}9e)U0> Juawysanuy JuOSIgay :10PeNuo) Jusunsanuf |uOSIGay PIT", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sw", "metadata": {"headings": [{"headings_0": {"content": "sw", "page": 26, "level": 3}}, {"headings_1": {"content": "000\u201900b\u20188T'x9n Alddns", "page": 26, "level": 5}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "je v je WUD 7 \nje", "metadata": {"headings": [{"headings_0": {"content": "sw", "page": 26, "level": 3}}, {"headings_1": {"content": "000\u201900b\u20188T'x9n Alddns", "page": 26, "level": 5}}, [{"headings_0": {"content": "sw", "page": 26, "level": 3}}, {"headings_1": {"content": "000\u201900b\u20188T'x9n Alddns", "page": 26, "level": 5}}]], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E\u2019y'y", "metadata": {"headings": [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Rukungiri District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG'\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. AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could", "metadata": {"headings": [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}, [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}]], "page": 27, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Evaluate the appropriateness of accounting-policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial", "metadata": {"headings": [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}, [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}]], "page": 28, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget/work plan.", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], "page": 29, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All the 75 Parishes in Rukungiri District were funded. \noe UGX.75,042,456 meant for PDM Administrative and Coordination activities was \n~0---All the 10 PDM SACCOs sampled in all the parishes carried out-wealth- ranking during identification of subsistence households. \noe In all the 75 Parishes, training of households and enterprise group leaders, local experts and ToTs and Core PDM implementation teams at HLG level was carried out. \no All 75 SACCOs were licensed to take on the business of lending under Microfinance Institutions money lenders act. \ne 118 Enterprise groups in the sampled 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \n5.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.3.1 Planning and Budget Performance \nI reviewed the Rukungiri District approved work plan and budget for PDM activities and noted the following. \nDeticdicd. Release of Funds to PDM SACCOs \nParagraph 3.0 of the users\u2019 handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion, October 2022 provides that the PDM Pillar 3- Financial Inclusion includes a Parish Revolving Fund (PRF), through which Government shall provide a conditional Grant, of UGX.100 million per annum, to each of the gazetted 10,594 parishes in Uganda. \nI noted that 38 PDM SACCOs were over funded by UGX.660 Million as indicated in the table below; \nThe summary is presented in the table below and details are in Appendix 8 (a and", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}, [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}]], "page": 29, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN \\| Description [Ss of Expected Actual Variance Appendix SACCOs amount amount \ndi SACCOs funded \\| 37 3,700,000,000 3,700,000,000 0 6a", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. SACCOs over 38 3,800,000,000 4,460,785,344 660,785,344 6b funded\n3. SACCOs under 0 0 0 0 funded", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. SACCOs not 0 0 0 0 funded", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u00a7.3.1,2\u00b0 \u2018Delayed Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 31, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023, \u2014", "metadata": {"headings": [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], "page": 31, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 10(v) of the Budget execution circular for FY \nJune 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \ne No funds were disbursed to any of the 75 SACCOs in the 1% Quarter yet UGX.1,875,000,000 was expected per quarter. \no 75 SACCOs received a sum of UGX.7,500,000,000 instead of UGX.1,875,000,000 quarterly disbursements in the 4 Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby all the 75 SACCOs received all the disbursement for the previous quarters in the 4\" quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. He explained that one SACCO received all its money in the last month of the FY because its account number was written wrongly and so the money had bounced in the previous payments. \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}, [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}]], "page": 31, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.3.1.3 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2;", "metadata": {"headings": [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], "page": 31, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e~ -A-PDM- SACCO shall hold a General meeting to; pass bye-laws, -admit- new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems. \ne 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. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}, [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}]], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[HUG Structure", "metadata": {"headings": [{"headings_0": {"content": "[HUG Structure", "page": 32, "level": 3}}, {"headings_1": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \nCore \\|e The District did not prepare quarterly I advised the Accounting Implementation performance reports. \nOfficer to ensure that the Teams \nresponsible officer prepares The Accounting Officer concurred with quarterly reports as expected the finding but promised to always make by the guidelines. \nminutes and reports quarterly going \nforward.", "metadata": {"headings": [{"headings_0": {"content": "[HUG Structure", "page": 32, "level": 3}}, {"headings_1": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish \nI reviewed the operations of the PDC in I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "[HUG Structure", "page": 32, "level": 3}}, {"headings_1": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted Officer to ensure that PDCs Committees (PDC) the following; \nare trained on preparation of Parish priorities, action plans e The sampled 10 PDCs did not and 5-year plan and to induct prepare parish action plans for the them on their roles and FY 2022/2023 in the prescribed responsibilities. \nformat showing category, name of \npriorities, quantity, location and \nexpected date of implementation. \ne 10 sampled PDCs did not prepare quarterly performance reports. \ne 10 sampled PDCs received funding for PDC activities of UGX.750,000 each which was inadequate to facilitate the activities of the PDC as only 3 out of 4 quarters were funded. \n\\| - -Appendix\u20199. \nThe Accounting Officer acknowledged that PDM SACCOS delayed to hold their General Meetings which but this was later done. He promised that going forward the PDM SACCOS will always hold their general meetings on time. \nSACCO \n11 SACCOs did not constitute the \\|I advised the Accounting Committees and Production, Marketing, Business Officer to liaise with the Sub Committees Development services, Finance and relevant authorities and seek investment sub Committees. Appendix guidance for the committees\u2019 10 refers \noperation to ensure functionality. \nFailure to have a functioning Board/Committees/Sub-Committees may \nlead to mismanagement of the SACCOs \ndue to the lack of appropriate oversight. \nThe Accounting Officer explained that the committees are not in place because they do not yet have proper guidelines on their operations and composition. \n5.3.1.4 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}, [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}]], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the 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 \nNature of Observatiens- Recommendation \u00bb--", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}, [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}]], "page": 33, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 32, "level": 3}}], "page": 34, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Update of SACCO 11 sampled SACCOs did not have updated I advised the Enterprise \nand PDM member registers contrary to the Accounting Officer to Household Registers guidelines. \nensure that the PDM member registers are Irregularities in registration of PDM SACCOs updated as required and Enterprise Groups could lead to loss of by the guidelines. \nPRF due to; funding illegitimate SACCOs that \ndo not meet minimum requirements for \noperation, and extending loans to members \nof non-existent enterprise groups, and \nineligible beneficiaries. \nThe Accounting Officer explained that the \nsub counties did not have updated PDM \nmember registers, this concern has been \ntaken up and follow up will be done so that \nthe registers are updated. \nSigning of PRF UGX.1,850,000,000 was transferred to 38 I advised the", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 32, "level": 3}}, [{"headings_0": {"content": "registration", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 32, "level": 3}}]], "page": 34, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], "page": 34, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "out of 75 SACCOs without signed PRF Accounting Officer to Agreements \nfinancing agreements as detailed in follow PDM guidelines Appendix 11. \non transfer of funds to SACCOs. \nThe Accounting Officer explained that 38 out \nof 75 SACCOS got money on their accounts \nbefore PRF financing agreements were \nsigned but this was due to continuous \nchanges in the PDM guidelines. The formats \nwere sent when the money was already \ndisbursed. \nSubmission of UGX.1,850,000,000 was transferred to 38 I advised the Attestation Forms by SACCOs without evidence of submission of Accounting Officer to the \nAccounting attestation form to the Secretariat as follow PDM guidelines Officer (AO) detailed in Appendix 12. \non transfer of funds to SACCOs. \nThe Accounting Officer explained that the \nsigning of attestation forms was requested \nfor on 22th October 2022, later after the \ntransfer of the first batch of funds to the \nSACCO Accounts on 20th October 2022. \nAll further disbursements were done after \nthe attestation forms were signed. \nIn addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}]], "page": 34, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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. \ne 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 e \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 groups and attended by LC1 Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN\\_\\| Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}]], "page": 35, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Selection \nand \u00ab69 parishes selected flagship projects I advised the Accounting Implementation of that were inconsistent with the LG Officer to ensure Prioritized/Flagship selected priority commodities. \nincreased monitoring of Projects \nthe PDM SACCOs and e 405 out of 1,164 farmer their respective enterprise enterprise/households implemented groups to ensure that they projects that are not from the priority implement activities in line commodity list. Details are in Appendix with LG selected Priority 13. \ncommodities.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], "page": 35, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the commodities selected by the district were got from the guide that was provided however there was a mis-match in one of the parishes of where they selected the enterprises that were contrary to the guide \nAccounting Officer explained that The first... - \u00bb-- batch of payments was done off the PDMIS \nsystem since the system was not yet functional. However, the proceeding payments were all done according to the \nPDMIS and these beneficiaries were selected in their village level meetings through a vetting process.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}]], "page": 35, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for 21 PRF beneficiaries who carried out 1 advised the Accounting Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], "page": 36, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "farming enterprises in 11 PDM SACCOs did Officer to liaise with PDM not obtain agricultural insurance policies Secretariat for further from UAIS. Details are shown in Appendix guidance on this matter. 15. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that all the beneficiaries did not obtain the insurance policy because the District contacted Uganda Agriculture Insurance Scheme but did not get clear guidance on how this should be done. \n3.3.1.6 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 e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \nPhysical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}]], "page": 36, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}], "page": 36, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 beneficiaries in 6 PDM SACCOs had implemented different projects oe \noe 3 beneficiaries had implemented projects that had not been approved by the board. Details in appendix 16. \nImplementation of projects other than the LG approved projects undermines the \n", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}, [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}]], "page": 36, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \u201cRecommendation", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I advised the Accounting Officer to continuously sensitise the beneficiaries to implement projects as per the LG approved commodity priorities and are offered training on book keeping. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}, [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}]], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rena;", "metadata": {"headings": [{"headings_0": {"content": "Rena;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Rena;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cop", "metadata": {"headings": [{"headings_0": {"content": "Cop", "page": 37, "level": 3}}, {"headings_1": {"content": "Rena;", "page": 37, "level": 1}}], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Cop", "page": 37, "level": 3}}, {"headings_1": {"content": "Rena;", "page": 37, "level": 1}}], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local revenue \nNo Source \nApproved budget \nActual Collections Variance \nTax Revenues : \n1 Local Services Tax \n160,855,000 181,521,142 -20,666,142 \n2 Land fees \n18,862,000 26,244,200 -7,382,200 \n3 Business Licenses \n119,886,000 100,242,900 19,643,100 \n4 Other tax revenues \n31,465,000 49,398,502 -17,933,502 \nNon-Tax Revenues \n5 Other Property income - \n;", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}]], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 0", "metadata": {"headings": [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \n6 Dividends 5 0 2 \n7 Rent \n8 Other property income (disposal of assets) \n= \n9 Sale of goods and services \n10 Administrative fees and licenses \n11 Court fines and Penalties x 12 Other fines and Penalties \n13 Miscellaneous Revenue \nTotal Revenue \n32,376,000 15,300,000 17,076,000 = \n74,429,129 186,644,050 -112,214,921 \n298,363,000 311,846,496 -13,483,496 .", "metadata": {"headings": [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}, [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}]], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0]", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \n3,925,000 3,450,000 475,000 340,611,000 349,984,695 -9,373,695 1,080,772,129 1,224,631,985 -143,859,856 \nAppendix 2 (a): Out-puts without appropriate indicators and targets Programme Budget Budget Out-put budget Activities Output Output (UGX) \nCode \nAudit comment on Audit comment on Management indicators targets Response \n01-Agro- 10008 Capacity 1,242,196,965 Procure, Install and operationalize 50 Fully Quantified Indicated Industrialization Strengthenin \nmicro scale irrigation systems for the \ng successful farmers \n3 workshops /seminars for Fully Quantified \nNot \nindicated \ndistrict technical staff LLG and \n, \nolitical leaders \n16 Village meetings/seminars No measure of machinery Indicated village/parish stakeholders and equipment required \n4 spot radio message developed and Fully Quantified \nIndicated \nrun \n3 events held for knowledge/ Fully Quantified \nIndicated \nexperience sharing \nFacilitating advertisement, Number of Adverts not Number of trainings \n\\|", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}, [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}]], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "communication to farmers and bidders indicated \nnot stated \\| 3 technical supervision and Fully Quantified Indicated \\| \nbackstopping during equipment \ninstallation \n4 operation and maintenance of Fully Quantified \nIndicated \nirrigation demonstration sites, regualr \nmonitoring and supervision of demo \nfunctionali \n6 Pre-bid, Evaluation and post bid Fully Quantified \nIndicated \nmeetings with both farmers and \nbidders \n1,300 Litres of fuel for Monitoring and Fully Quantified \nIndicated \nsupervision \n16 Meetings and seminars with farmers Fully Quantified \nIndicated \n1 Meeting and seminar with farmers Fully Quantified \nIndicated \nand financial institutions \n4 Farmer to farmer exchange visits Fully Quantified \nIndicated \n1 Field day Demonstration with Fully Quantified \nIndicated \nirrigation equipment suppliers \n4 Field days with Farmers at the Fully Quantified \nIndicated \nIrrigation demonstration site \nProcuring 3,500 litres fuel for Fully Quantified \nIndicated \nAwareness rising of farmers and \nmonitoring activities \nFacilitating LG and LLG staff to carry Number of staff to be Not indicated in the \nout 100 farm visits of eligible farmers facilitated not indicated \nworkplan \nto confirm registration, field based \nverification, technical assessment, \nsocial and environmental safeguard \nscreening \n2 contract staff recruited and deployed Fully Quantified \nIndicated \nProcuring 1,400 litres of fuel for farm Fully Quantified \nIndicated \nvisits including water resource \nassessment and environmental social \nsafe guard screening \nfield vehicle repairs, regular service Number of vehicles to be Indicated", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], "page": 39, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "minor mechanical parts replacement \nmaintained not indicated \nDelivery of 3 quarterly, Progress and Fully Quantified \ndicated \nConsultatative reports/ inquiries to \nMAAIF \nProcuring machinery and equipment for Number of equipment and Not indicated in the setting up of an institutitional irrigation machinery not indicated \nworkplan \ndemonstration site \nsignposts for identifying the installed Number of sign posts to be Not indicated in the irrigation sites \ninstalled not indicated workplan Operationalizing and Conducting Number of field schools not \nfarmer field schools at 16 LLGs \nindicated \nTOTs ( training of Staff to conduct FFS) Number of staff to be \nat 16 LLGS \ntrained not indicated \nProcuring 3,500 litres fuel for farmer Fully Quantified \nfield schools including water resource \nassessment and environmental social \nsafe guard screening \n01-Agro- 10017 Machinery 75,042,477 Allowances for (PDC) meetings No measurement of Number of PDC Industrialization acquisition \nand \nmaintenance Allowances for Monitoring and \nEvaluation by PDC members \nperformance indicated in members not specified work plan in work plan \nNumber of materials not stated \nStationery Not indicated Refreshments Not indicated", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}, [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}]], "page": 40, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14-Public Sector 10008 Capacity 551,621,097 Titling of land \nPieces of land to be Transformation Strengthenin titled/surveyed not g \nspecified 16-Governance 14 Administrativ \nPurchase of laptops for planning No measure of Number of laptops to And Security e and department performance be purchased not Support \nindicated \nServices \n12-Human Capital 320157 Primary \nPerformance improvement No measure of Not indicated Development Education performance \nServices \n06-Natural 6 Planning and \nInvestment servicing and monitoring of No measure of Not indicated Resources, Budgeting projects performance \nEnvironment, \nservices \nClimate Change, \nLand And Water \n18-Development 560019 Data \nData collection \nNo measure of Not indicated \nPlan Management performance Implementation \nand \nDisseminatio \n\\|", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}, [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}]], "page": 40, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 41, "level": 1}}, {"headings_1": {"content": "0]", "page": 38, "level": 2}}], "page": 41, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23 Inspection \nNumber of projects to be and \nmonitored not indicated Monitoring \nAppendix 2 (b): Implementation of planned outputs Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 41, "level": 1}}, {"headings_1": {"content": "0]", "page": 38, "level": 2}}, [{"headings_0": {"content": "In", "page": 41, "level": 1}}, {"headings_1": {"content": "0]", "page": 38, "level": 2}}]], "page": 41, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ep \u2014 u", "metadata": {"headings": [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], "page": 41, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget Total Out-put Total No Number of fully expenditure activities in implemented Output \\_\\_\\_\\_\\_\\_\\_]theout-put activities pO Tu 1 12-Human Capital 01-Education,Sports 1203010601-Basic Development and skills Requirements and Minimum standards met by schools and training institutions 320003-Assets and Facilities Management 351,399,418 06-Natural Resources, 03-Water Resources 06010120-Water resources 000006-Planning and Budgeting services 333,201,000 5 5 Environment, Climate Management data (Quantity & Quality) Change, Land And collected and assessed Water Partially Implemented out-puts Program Sub-program PIAP-out Total Out-put Total expenditure No in of activitie a eas u \u2018 sly cath \\| s in the 4 activities output \\| 01- 1202010204-Basic Requirements and es 2 Education \u2018 Education,Sports \\_ Minimum standards met by schools and DEVELOPMENT 2,144,725,083 2 and skills training institutions 09020401-Capacity of existing transport 000017-Infrastructure 09-INTEGRATED infrastructure and services increased. Development and Management TRANSPORT 03-Transport INFRASTRUCTURE AND Infrastructure access 09040106-Community ; & feeder 793,065,693 4 and Services roads constructed & maintained to facilitate 260009-Road Maintenance SERVICES Development market access 04- 09030601-Transport infrastructure 260010-Road Rehabilitation Transport Asset rehabilitated and maintained. Management 09020401-Capacity of existing transport 260014-Road Equipment and infrastructure and services increased. Fleet Management Services Appendix 3 Service Delivery 260002-District Urban and 09020101-Climate proof strategic transport , Community Access Road infrastructure constructed and upgraded. Maintenance SN Programme Focus Area Total Expenditure Key Observation Key Recommendation 1 12-Human Capital Education Development 351,339,418 Development Grant 2 Agro-Industrialization Microscale irrigation 1,242,196,965 I advised the Accounting Officer At the time of inspection on Friday, 13th October, to follow up with the Contractor 2023 I noted the following; to rectify the identified weaknesses with close Latrine at Nyarushanje Upper P/S supervision by the District e Project was completed within the duration in Engineer. the contract. e Works were done as per bills of Quantities and however workmanship was not satisfactory. e Deep cracks on the ramps leading to the PWDs latrine. Cracks in the splash apron Poor finishing. Manhole handle was weak and substandard One of the toilet doors did not fit the frame and there is difficulty in opening. e The changing room for the girls was closed and not in use. e The Contractor should rectify the identified weaknesses with close supervision by the District Engineer. e Inspection on 16th October, 2023 revealed I advised the Accounting Officer that Irrigation equipment were functional, to ensure that farmers are however there was evidence of non- trained to clean around the maintenance of water points as they were", "metadata": {"headings": [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}, [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}]], "page": 41, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e The toilet at Nyakanyinya Primary school had \na broken bowl and O-ring seal of the toilet \nI advised the Accounting Officer water tank thus couldn\u2019t hold water for to follow up on the repair of the flashing \ntoilet it is to continue serving in the foreseeable future : e Borehole is functional with appropriate \nquantity of water. \nI advised the Accounting to engage the family and have the However, management informed me of the issue resolved so that the wrangles where the family member of the community can use the facility person that gave consent of land for without any inconvenience. construction of the borehole in the previous \nyears is limiting people from using of this I advised the Accounting Officer borehole for personal reasons. \nto follow up on the This restricts the community from using this nonfunctional borehole. \nfacility. \ne The borehole at Nyamambo, Kebisoni was not functional \nAppendix 4: Utilization of wage warrants", "metadata": {"headings": [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}, [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}]], "page": 43, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Name Approved Budget (UGX) \\_>UP Supplementary \u201antary (UGX) Revised BUG Budget (UGX Warrants (UGX \nPayments (UGX) Unspent Balance (UGX \\| Administration 1,335,836,734 64,544,880 1,400,381,614 1,400,381,614 1,099,298,933 jance (UGA Finance 284,762,785 = 284,762,785 284,762,785 274,804,143 9,958,642 Statutory Bodies 256,513,069 - 256,513,069 256,513,069 254,619,229 1,893,840 Production 1,482,589,688 282,600,000 1,765,189,688 1,765,189,688 1,606,796,917 158,392,771 Health 7,518,420,955 588,000,000 8,106,420,955 8,106,420,955 7,258,189,141 848,231,814 Education 16,778,251,938 5,043,502,733 21,821,754,671 21,821,754,671 21,323,428,925 498,325,746 Roads 342,036,072 - 342,036,072 342,036,072 336,401,094 5,634,978 Water 38,565,924 = 38,565,924 38,565,924 33,839,067 4,726,857 Natural Resources 286,928,148 200,706,733 487,634,881 487,634,881 458,591,212 29,043,669 Community Based Services 199,878,320 5 199,878,320 199,878,320 199,114,502 763,818 Planning 68,983,576 38,125,304 107,108,880 107,108,878 70,785,180 36,323,698 Internal Audit 86,326,886 m 86,326,886 \\_86,326,886 74,529,450 11,797,436 Trade and Industry 55,024,416 - 55,024,416 55,024,416 36,147,676 18,876,740 28,734,118,511 6,217,479,650 34,951,598,161 34,951,598,159 33,026,545,469 1,925,052,690 \nAppendix 5 (a): Fairness in the distribution of Projects-Water Development Grant \nSN Sub County Water coverage rate (B) C=(A- Amount allocated to the Sub Yage of amount allocated to the Sub County out of the total district \\| A B) County grant \n\\| \nJ Nyarushanje 9% -2% 5,000,217 1% \n2 Nyakishenyi 9% \\| -2% 5,000,000 1% \n3 Bwambara 10% \\| -1% 355,547,500 93%", "metadata": {"headings": [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}, [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}]], "page": 44, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 Buhunga 10% | | -1%", "metadata": {"headings": [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}, {"headings_1": {"content": "ep \u2014 u", "page": 41, "level": 1}}], "page": 44, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0% \n5 Kebisoni 10% \\| -1% 11,095,000 3% \n\u2014 [6 Bugangari 11% \\| 11% 0% \n0% \n7 Buyanja 12% 1% 0% \n8 Ruhinda 13% 2% 0% \n9 Nyakagyeme 14% 3% 5,547,500 1% \nTotal \\| 382,190,217 100% \nAppendix 5(b): Existing Water Facilities \n\\| Sub- \\| Protected Springs \\| Deep Bore Holes \n\\| Shallow Wells \nRain Water Tanks \\| Total", "metadata": {"headings": [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}, {"headings_1": {"content": "ep \u2014 u", "page": 41, "level": 1}}, [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}, {"headings_1": {"content": "ep \u2014 u", "page": 41, "level": 1}}], [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}, {"headings_1": {"content": "ep \u2014 u", "page": 41, "level": 1}}]], "page": 44, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "r County", "metadata": {"headings": [{"headings_0": {"content": "r County", "page": 45, "level": 3}}, {"headings_1": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}], "page": 45, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Functional Non- Total Functional Non- Total Functional Non- Total Functional Non- Total Total Total Non- Total Functional Functional Functional Functional Functional : Functional Water ' \nSources Buyanja 103 13 116 35 18 52 8 3 11 13 [5 18 159 39 197", "metadata": {"headings": [{"headings_0": {"content": "r County", "page": 45, "level": 3}}, {"headings_1": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}, [{"headings_0": {"content": "r County", "page": 45, "level": 3}}, {"headings_1": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}]], "page": 45, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], "page": 45, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kebisoni 90 23 113 11 5 16 9 4 18 8 128 168 \\| 13 26 40 Nyakishenyi\\_\\| 121 14 135 1 0 1 4 2 6 7 4 11 133 20 153 Nyarushanje 75 12 87 5 15 20 5 6 11 24 10 34 109 43 152 \\| Bugangari 106 20 126 4 2 6 10 5 \n15 22 16 38 142 43 185 Buhunga 133 9 142 2 1 3 3 2 5 \\_\\|9 9 18 147 21 168 Bwambara 54 21 75 0 0 0 7 4 11 55 18 73 116 43 159 Nyakagyeme 153 21 174 4 2 6 9 4 13 28 8 36 194 35 229 Ruhinda 133 35 168 0 1 1 5 3 8 30 11 41 168 50 218 Total 968 168 1136 62 44 105 60 33 93 206 89 295 1296 334 1629 \nAppendix 6: Irreqularities in projects Under Education development Grant \nSs Reference No. Subject of Procurement N \n1 RUKU 550/WRKS /2022-2023/00018 Construction of School facilities at Nyamihuku p/s in Bwambara S/C \n2 RUKU 924/WRKS/2022/2023/00037 Construction of a 2 Class room block at Bugarama P/S \nProvider Date of Contract sum award \n. \nITRACK SERVICES LTD 22/11/2022 : 70,246,580 : \nKyatoko Technical Services Itd 09/05/2023 \n\\| 39,221,060 \n3 \nRUKU 550/SUPLS /2022-2023/00021 \n\\\\ 4 RUKU 924/WRKS/2022-2023/00012 5 RUKU 924/WRKS/2022/2023/00028 \nConstruction of a lined 5 stance VIP latrine with a changing room for Girls at RUGUNIKA INVESTMENTS LTD 22/11/2022 \nKabingo P/S in Kebisoni T-C \n31,556,534 \n\\| Construction of a lined 5 stance VIP latrine with a changing room for Girls at NK GENERAL DEALERS \n22/11/2022 \nNyarushanje Upper P/S in Nyarushanje S/C \n31,625,180 \nConstruction of a 2 Class Room Block at Bugarama P/S in Nyakishenyi S/C. \nKyatoko Technical and supply 10/03/2023 \nservices Itd 28,537,120", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}, [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}]], "page": 45, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= 201,186,474 |", "metadata": {"headings": [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 7(a): SACCOs funded \nSN. Name Of SACCO", "metadata": {"headings": [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}, [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}]], "page": 46, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| Expected PRF (UGX.) Actual PRF (UGX.) Variance (UGX.) Remarks \n1 Kahoko - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 Funded \n2 Kabingo - Buhunga PDM SACCO 100,000,000 100,000,000 i Funded I 3 Kasheeshe-Buyanja PDM SACCO 100,000,000 100,000,000 0 Funded 4 Kyamakanda Buyanja T/C PDM SACCO 100,000,000 100,000,000 0 Funded \n5 Northern Kebisoni T/C PDM SACCO 100,000,000 100,000,000 fo Funded \n6 Ngoma - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 Funded \n7 Rwanyundo - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 Funded \n8 Murama - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 Funded \n9 Kisiizi- Nyarushanje PDM SACCO 100,000,000 100,000,000 0 Funded Bene Nyarushanje PDM SACCO \u2014 100,000,000 100,000,000 0 I Funded \n11 Rwamugoma - Ruhinda PDM SACCO 100,000,000 100,000,000 0 Funded 12 Kicwamba - Ruhinda PDM SACCO 100,000,000 100,000,000 0 Funded \n13 Ibanda- Nyarushanje PDM SACCO 100,000,000 100,000,000 0 Funded \n14 Burora- Nyarushanje PDM SACCO 100,000,000 100,000,000 0 Funded \n15 Nyabushenyi- Nyarushanje PDM SACCO 100,000,000 100,000,000 0 Funded \n16 Kashayo - Bugangari PDM SACCO 100,000,000 100,000,000 0 \n17 I Bugangari - Bugangari PDM SACCO 100,000,000 100,000,000 0 \nFunded \n18 Kyabureere - Bugangari PDM SACCO 100,000,000 100,000,000 0 Funded \\| 19 Kibirizi - Buhunga PDM SACCO 100,000,000 100,000,000 0 Funded \\| 20 Nyakinengo - Nyakagyeme PDM SACCO 100,000,000 100,000,000 0 Funded \n21 Kabwoma - Nyakagyeme PDM SACCO \\| 100,000,000 100,000,000 0 \nFunded \n[\\| Mas - Nyakagyeme PDM SACCO 100,000,000 100,000,000 0 Funded \n22 Kigaaga - Nyakagyeme PDM SACCO \\| 100,000,000 100,000,000 0 \nFunded \n24 Nyabubare - Bwambara PDM SACCO 100,000,000 100,000,000 0 Funded 25 Ndere - Ruhinda PDM SACCO 100,000,000 100,000,000 0 Funded 26 Nyarwimuka - Ruhinda PDM SACCO 100,000,000 100,000,000 0 Funded 27 Nyakabungo-Buyanja PDM SACCO 100,000,000 100,000,000 0 Funded \n28 Rubanga-Buyanja PDM SACCO ] 100,000,000 100,000,000 CH Funded \\| 29 Bugyera-Buyanja PDM SACCO \n100,000,000 100,000,000 \n0 \nFunded 30 Central Kebisoni T/C PDM SACCO \\| 100,000,000 100,000,000 = 0 \nFunded 31 Southern - Kebisoni T/C PDM SACCO 100,000,000 100,000,000 0 \\_\\_\\| Funded 32 Bikongozo - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 Funded \\| 33 Kacence - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 u", "metadata": {"headings": [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}, [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}]], "page": 46, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 47, "level": 1}}, {"headings_1": {"content": "= 201,186,474 |", "page": 45, "level": 2}}], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "34 Bwanga- Nyarushanje PDM SACCO 100,000,000 100,000,000 0 Funded 35 Western - Bikurungu T/C PDM SACCO ram 100,000,000 0 \nFunded \n36 Bwambara - Bwambara PDM SACCO 100,000,000 100,000,000 \\|e Funded \\| 37 Garubunda-Kebisoni PDM SACCO 100,000,000 100,000,000 0 Funded Total 3,700,000,000 3,700,000,000 0 Funded \nAppendix 7(b): SACCOs over funded SN. Name Of SACCO \n1 Kyamakanda-Buyanja PDM SACCO 2 Nyabiteete-Buyanja PDM SACCO 3 T Nyakaina-Buyanja PDM SACCO \n4 Rwakirungura-Buyanja PDM SACCO 5 Katojo -Buyanja T/C PDM SACCO 6 Nyakaina -Buyanja T/C PDM SACCO 7 Karuhembe - Kebisoni PDM SACCO 8 Kiigiro- Kebisoni PDM SACCO \n9 Mabanga- Kebisoni PDM SACCO 10 Nyeibingo- Kebisoni PDM SACCO \nan\u201c PRF Actual PRF Variance (UGX.) Remarks (UGX.) 7 (UGX.)", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 47, "level": 1}}, {"headings_1": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, [{"headings_0": {"content": "_|", "page": 47, "level": 1}}, {"headings_1": {"content": "= 201,186,474 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 47, "level": 1}}, {"headings_1": {"content": "= 201,186,474 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 47, "level": 1}}, {"headings_1": {"content": "= 201,186,474 |", "page": 45, "level": 2}}]], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Over", "metadata": {"headings": [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 \ntas Received the extra amount in FY 2021/2022 the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 100,000,000 \n117,389,088 17,389,088 \\| Received the extra amount in FY 2021/2022 100,000,000 117,389,088 17,389,088 \nReceived the extra amount in FY 2021/2022 100,000,000 ass 117,389,088 17,389,088 \nReceived the extra amount in FY 2021/2022 100,000,000 \n17,389,088 Received the extra amount in FY 2021/2022 100,000,000 117,389,088 17,389,088 \n100,000,000 117,389,088 17,389,088 \nReceived the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 11 Eastern - Kebisoni T/C PDM SACCO \n100,000,000 117,389,088 \\| 17,389,088 \nReceived the extra amount in FY 2021/2022 [= Kafunjo Nyakishenyi PDM SACCO \n1", "metadata": {"headings": [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}, [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}]], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 100,000,000 117,389,088 17,389,088 Received the extra amount in FY 2021/2022 13 Katonya - Nyakishenyi PDM SACCO \n100,000,000 117,389,088 17,389,088", "metadata": {"headings": [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10 \nReceived the extra amount in FY 2021/2022 \n14 Nyarugando - Nyakishenyi PDM SACCO 100,000,000 117,389,088 15 Bunono - Nyarushanje PDM SACCO \n16 Ihunga- Nyarushanje PDM SACCO \n17 Ndago- Nyarushanje PDM SACCO \n18 Central - Bikurungu T/C PDM SACCO \n19 Eastern - Bikurungu T/C PDM SACCO \n20 Burama - Bugangari PDM SACCO \n21 Kakindo - Bugangari PDM SACCO \n22 Kazindiro - Bugangari PDM SACCO \n23 Nyabiteete - Bugangari PDM SACCO \n24 Buhunga - Buhunga S/C PDM SACCO \n25 Bwanda - Buhunga PDM SACCO \n26 Kihanga - Buhunga PDM SACCO \n27 Kyaruyenje - Buhunga PDM SACCO \n8 \n9 Kikongi - Bwambara PDM SACCO \n0 Rwenshama - Bwambara PDM SACCO 1 Kahoko - Nyakagyeme PDM SACCO 2 Kitimba - Nyakagyeme PDM SACCO \n100,000000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 \n100,000,000 117,389,088 17,389,088 3 3 3 Rushasha - Nyakagyeme PDM SACCO 100,000,000 117,389,088 \n3 4 \n35 \n36 Bigaga - Rwerere T/C PDM SACCO 37 Kagugu - Rwerere T/C PDM SACCO 38 Rusoroza - Rwerere T/C PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}, [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}]], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000 117,389,088", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], "page": 48, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 3,800,000,000 4,460,785,344 660,785,344", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], "page": 48, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Appendix 8: Failure to prepare quarterly performance reports and elect leadership vetting committee at the first general meetin SN Vote Name Parish Name Name of SACCO Number of POM Funds Disbursed Audit Comments . enterprises : \u2019 RUKUNGIRI DLG SACCOs did not prepare ' 1 KATOJO WARD KATOJO -BUYANJA T/C PDM SACCO 10 117,389,088 quarterly performance 2 KYAMAKANDA WARD KYAMAKANDA -BUYANJA T/C PDM SACCO 20 3 NYAKAINA WARD NYAKAINA -BUYANJA T/C PDM SACCO 12 4 GARUBUNDA GARUBUNDA - KEBISONI PDM SACCO 9 reports, leadership 117,389,088 vetting committee was notelscted and inaugurated in the first 117,389,088 general meeting 100,000,000 5 KARUHEMBE KARUHEMBE - KEBISONI PDM SACCO 10 117,389,088 6 KIIGIRO KIIGIRO- KEBISONI PDM SACCO 5 117,389,088 7 MABANGA MABANGA- KEBISONI PDM SACCO 10 117,389,088 8 NYEIBINGO NYEIBINGO- KEBISONI PDM SACCO 14 117,389,088 CENTRAL WARD \\| CENTRAL \u2014 KEBISONI T/C PDM SACCO \\| 11 9 100,000,000 NORTHERN WARD \\| NORTHERN KEBISONI T/C PDM SACCO 9 10 100,000,000 11 SOUTHERN WARD SOUTHERN - KEBISONI T/C PDMSACCO 8 100,000,000 118 1,221,723,616 12 Appendix 9: Non-functionality of SACCO committees and sub-committees Vote Name of Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and investment Nam SACCO committee Committee committee Committee Committee Development sub Committee e services sub Committee Was it Is the Was \\|Is the Wa \\|Is the Was it \\|Is\\_ the Was it Is the Was Is", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}, [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}]], "page": 48, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. onal? ed? nal? ute nal? 0) nal? 0) nal? ed? (operation (operation (opera (yes (operati d? (operati (operati (operati (yes al or Not \nal or Not tional /No) onal or (ye onal or onal or onal or /No) operationa \noperationa or Not Not s/N Not Not Not I) I) operati operatio 0) operatio operatio operatio \nonal) nal) nal) nal) nal)", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], "page": 50, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "RUK KASHEES Yes Yes Yes Yes Yes Yes Not No Not No Not Not UNG HE- Operatio Operatio Operational Operational IRI BUYANJA nal nal DLG PDM SACCO KYAMAK Yes Yes Not No Not No Not Not ANDA- Operatio Operatio Operational Operational BUYANJA nal nal PDM SACCO NYABITE Yes Yes Not No Not No Not Not ETE- Operatio Operatio Operational Operational BUYANJA nal nal PDM SACCO NYAKAB Yes Yes Not No Not No Not Not UNGO- Operatio Operatio Operational Operational BUYANJA nal nal PDM SACCO NYAKAIN Yes Yes . A- BUYANJA Not No Not No Not No Not Operatio Operatio Operational Operational 13 PDM SACCO RUBANG Yes Yes Yes Not Not Not Not A- Operatio Operatio Operational Operational BUYANJA nal nal PDM SACCO IRWAKIR \\| ves Yes Not Not Not Not UNGURA- Operatio Operatio Operational Operational BUYANJA nal nal PDM SACCO KATOJO ve Yes Yes Not Not Not Not Operatio Operatio Operational Operational BUYANJA nal nal T/C PDM SACCO KYAMAK Yes Yes Yes Not Not Not Not ANDA - Operatio Operatio Operational Operational BUYANJA nal nal T/C PDM SACCO NYAKAIN Yes Yes Yes Not Not Not Not A - Operatio Operatio Operational Operational BUYANJA nal nal T/C PDM SACCO GARUBU Yes Yes Not Not Not Not NDA = Operatio Operatio Operational Operational KEBISON nal nal I PDM SACCO KARUHE Yes Yes Yes Not Not Not Not MBE 5 Operatio Operatio Operational Operational KEBISON nal nal I PDM SACCO 14 KIIGIRO- Yes Yes Yes Yes Yes Yes No Not No Not No Not No Not KEBISON Operatio Operatio Operational Operational I PDM nal nal SACCO MABANG Yes Yes Yes Yes Not Not Not Not A- Operatio Operatio Operational Operational KEBISON nal nal I PDM SACCO NYEIBIN Yes Yes Yes Yes Yes Not Not Not Not GO- Operatio Operatio Operational Operational KEBISON nal nal I PDM SACCO \\| CENTRAL Yes Yes Yes Yes Yes Not Not Not Not Operatio Operatio Operational Operational KEBISON nal nal I T/C PDM SACCO EASTERN Yes Yes Yes Yes Yes Not Not Not Not Operatio Operatio Operational Operational KEBISON nal nal I Tye PDM SACCO NORTHE Yes Yes Yes Yes Yes Not Not Not Not RN Operatio Operatio Operational Operational KEBISON nal nal I T/C PDM SACCO SOUTHE Yes Yes Yes Yes Yes Yes Not Not Not Not RN - Operatio Operatio Operational Operational KEBISON nal nal I T/C PDM SACCO 15 Appendix10: Transfer of PRF to SACCOs", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}, [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}]], "page": 50, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, {"headings_1": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}], "page": 53, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Nyakaina Nyakaina -Buyanja T/C PDM SACCO \n7 Karuhembe Karuhembe - Kebisoni PDM SACCO \n26/07/2022 \n8 Kiigiro Kiigiro- Kebisoni PDM SACCO \n26/07/2022 \n[9 Mabanga Mabanga- Kebisoni PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, {"headings_1": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, [{"headings_0": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, {"headings_1": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}], [{"headings_0": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, {"headings_1": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}], [{"headings_0": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, {"headings_1": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}]], "page": 53, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Paco", "metadata": {"headings": [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], "page": 53, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "110 Nyeibingo Nyeibingo- Kebisoni PDM SACCO \\| \na \nrai Eastern Eastern - Kebisoni T/C PDM SACCO \\| \n26/07/2022 \n12 Kafunjo Kafunjo - Nyakishenyi PDM SACCO \n25/07/2022 \n13 Katonya Katonya - Nyakishenyi PDM SACCO \n25/07/2022 \n14 Nyarugando Nyarugando Nyakishenyi PDM SACCO \n7 \n25/07/2022 - \n15 Bunono Bunono - Nyarushanje PDM SACCO \n25/07/2022 \n16 Thunga \\| Ihunga- Nyarushanje PDM SACCO \n25/07/2022 \n17 Ndago \\| Ndago- Nyarushanje PDM SACCO zZ 18 Central \\| Central - Bikurungu T/C PDM \n25/07/2022 26/07/2022 \n16 \n19 Eastern Eastern - Bikurungu T/C PDM SACCO 20 Burama Burama - Bugangari PDM SACCO N m Kakindo Kakindo - Bugangari PDM SACCO \\| \nN Kazindiro Kazindiro - Bugangari PDM SACCO N Ww Nyabiteete Nyabiteete - Bugangari PDM SACCO \\| \n24 Buhunga Buhunga - Buhunga S/C PDM SACCO 25 Bwanda Bwanda - Buhunga PDM SACCO Kihanga Kihanga - Buhunga PDM SACCO Kyaruyenje Kyaruyenje - Buhunga PDM SACCO Kikarara Kikarara - Bwambara PDM SACCO \nKikongi Kikongi - Bwambara PDM SACCO Rwenshama Rwenshama - Bwambara PDM SACCO Kahoko Kahoko - Nyakagyeme PDM SACCO Kitimba Kitimba - Nyakagyeme PDM SACCO Rushasha Rushasha - Nyakagyeme PDM SACCO Burombe Burombe - Ruhinda PDM SACCO \nNyakitabire Nyakitabire - Ruhinda PDM SACCO Bigaga - Rwerere T/C PDM SACCO Kagugu - Rwerere T/C PDM SACCO Rusoroza Rusoroza - Rwerere T/C PDM SACCO \n28/07/2022 28/07/2022 28/07/2022 28/07/2022 28/07/2022 29/07/2022 29/07/2022 \n29/07/2022 \n29/07/2022 \n25/07/2022 \n25/07/2022 \n25/07/2022 \n: 28/07/2022 \n28/07/2022 \n28/07/2022 27/07/2022 \n29/07/2022 \n26/07/2022 26/07/2022 \n29/07/2022 \n17 \nAppendix 11: Transfer of PRF to SACCOs without submission of attestation forms by the Accounting Officer (AO SN Vote Name \\| Parish Name of SACCO \nName \nWas the SACCO Remarks Name included in \nthe AO\u2019s attestation \n\\_\\_\\| form? 1 RUKUNGIRI Nyabiteete Kyamakanda Kyamakanda-Buyanja PDM SACCO YES", "metadata": {"headings": [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}]], "page": 53, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 DLG", "metadata": {"headings": [{"headings_0": {"content": "2 DLG", "page": 55, "level": 2}}, {"headings_1": {"content": "Paco", "page": 53, "level": 4}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyabiteete-Buyanja PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Nyabiteete-Buyanja PDM SACCO", "page": 55, "level": 5}}, {"headings_1": {"content": "2 DLG", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13 \nNyakaina Nyakaina-Buyanja PDM SACCO \n\\|4 Rwakirungura Rwakirungura-Buyanja PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Nyabiteete-Buyanja PDM SACCO", "page": 55, "level": 5}}, {"headings_1": {"content": "2 DLG", "page": 55, "level": 2}}, [{"headings_0": {"content": "Nyabiteete-Buyanja PDM SACCO", "page": 55, "level": 5}}, {"headings_1": {"content": "2 DLG", "page": 55, "level": 2}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[5", "metadata": {"headings": [{"headings_0": {"content": "[5", "page": 55, "level": 2}}, {"headings_1": {"content": "Nyabiteete-Buyanja PDM SACCO", "page": 55, "level": 5}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Katojo", "metadata": {"headings": [{"headings_0": {"content": "| Katojo", "page": 55, "level": 3}}, {"headings_1": {"content": "[5", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Katojo -Buyanja T/C PDM SACCO \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Katojo", "page": 55, "level": 3}}, {"headings_1": {"content": "[5", "page": 55, "level": 2}}, [{"headings_0": {"content": "| Katojo", "page": 55, "level": 3}}, {"headings_1": {"content": "[5", "page": 55, "level": 2}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyakaina", "metadata": {"headings": [{"headings_0": {"content": "Nyakaina", "page": 55, "level": 1}}, {"headings_1": {"content": "| Katojo", "page": 55, "level": 3}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \nKaruhembe \nNyakaina -Buyanja T/C PDM SACCO Karuhembe - Kebisoni PDM SACCO \n8 \nKiigiro Kiigiro- Kebisoni PDM SACCO 7 9", "metadata": {"headings": [{"headings_0": {"content": "Nyakaina", "page": 55, "level": 1}}, {"headings_1": {"content": "| Katojo", "page": 55, "level": 3}}, [{"headings_0": {"content": "Nyakaina", "page": 55, "level": 1}}, {"headings_1": {"content": "| Katojo", "page": 55, "level": 3}}], [{"headings_0": {"content": "Nyakaina", "page": 55, "level": 1}}, {"headings_1": {"content": "| Katojo", "page": 55, "level": 3}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mabanga", "metadata": {"headings": [{"headings_0": {"content": "Mabanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Nyakaina", "page": 55, "level": 1}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mabanga- Kebisoni PDM SACCO \n10 \nNyeibiingo Nyeibingo- Kebisoni PDM SACCO \n11 \nEastern \nEastern - Kebisoni T/C\\_PDM SACCO \n12", "metadata": {"headings": [{"headings_0": {"content": "Mabanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Nyakaina", "page": 55, "level": 1}}, [{"headings_0": {"content": "Mabanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Nyakaina", "page": 55, "level": 1}}], [{"headings_0": {"content": "Mabanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Nyakaina", "page": 55, "level": 1}}], [{"headings_0": {"content": "Mabanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Nyakaina", "page": 55, "level": 1}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kafunjo", "metadata": {"headings": [{"headings_0": {"content": "Kafunjo", "page": 55, "level": 2}}, {"headings_1": {"content": "Mabanga", "page": 55, "level": 1}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c[katonya Kafunjo Nyakishenyi PDM SACCO 113 Katonya - Nyakishenyi PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kafunjo", "page": 55, "level": 2}}, {"headings_1": {"content": "Mabanga", "page": 55, "level": 1}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[14", "metadata": {"headings": [{"headings_0": {"content": "[14", "page": 55, "level": 2}}, {"headings_1": {"content": "Kafunjo", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyarugando Nyarugando - Nyakishenyi PDM SACCO \n[15 Bunono Bunono Nyarushanje PDM SACCO \n16", "metadata": {"headings": [{"headings_0": {"content": "[14", "page": 55, "level": 2}}, {"headings_1": {"content": "Kafunjo", "page": 55, "level": 2}}, [{"headings_0": {"content": "[14", "page": 55, "level": 2}}, {"headings_1": {"content": "Kafunjo", "page": 55, "level": 2}}], [{"headings_0": {"content": "[14", "page": 55, "level": 2}}, {"headings_1": {"content": "Kafunjo", "page": 55, "level": 2}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ihunga", "metadata": {"headings": [{"headings_0": {"content": "Ihunga", "page": 55, "level": 2}}, {"headings_1": {"content": "[14", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "117", "metadata": {"headings": [{"headings_0": {"content": "Ihunga", "page": 55, "level": 2}}, {"headings_1": {"content": "[14", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ndago", "metadata": {"headings": [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18 \nCentral \n19 \nEastern \nThunga- Nyarushanje PDM SACCO Ndago- Nyarushanje PDM SACCO Central - Bikurungu T/C PDM SACCO Eastern - Bikurungu T/C PDM SACCO \n20 \nBurama Burama - Bugangari PDM SACCO - 21 \nKakindo \nKakindo - Bugangari PDM SACCO \n22 \nKazindiro \u2014Nyabiteete Kazindiro - Bugangari PDM SACCO 23 Nyabiteete - Bugangari PDM SACCO \n24", "metadata": {"headings": [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}, [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}], [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}], [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}], [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}], [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buhunga", "metadata": {"headings": [{"headings_0": {"content": "Buhunga", "page": 55, "level": 2}}, {"headings_1": {"content": "Ndago", "page": 55, "level": 1}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25 \nBwanda \n26", "metadata": {"headings": [{"headings_0": {"content": "Buhunga", "page": 55, "level": 2}}, {"headings_1": {"content": "Ndago", "page": 55, "level": 1}}, [{"headings_0": {"content": "Buhunga", "page": 55, "level": 2}}, {"headings_1": {"content": "Ndago", "page": 55, "level": 1}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kihanga", "metadata": {"headings": [{"headings_0": {"content": "Kihanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Buhunga", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buhunga Buhunga S/C\\_PDM SACCO Bwanda - Buhunga PDM SACCO Kihanga Buhunga PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kihanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Buhunga", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lae", "metadata": {"headings": [{"headings_0": {"content": "Lae", "page": 55, "level": 4}}, {"headings_1": {"content": "Kihanga", "page": 55, "level": 1}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kyaruyenje", "metadata": {"headings": [{"headings_0": {"content": "Kyaruyenje", "page": 55, "level": 2}}, {"headings_1": {"content": "Lae", "page": 55, "level": 4}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kyaruyenje - Buhunga PDM SACCO \n28 \nKikarara \nKikarara - Bwambara PDM SACCO \n129", "metadata": {"headings": [{"headings_0": {"content": "Kyaruyenje", "page": 55, "level": 2}}, {"headings_1": {"content": "Lae", "page": 55, "level": 4}}, [{"headings_0": {"content": "Kyaruyenje", "page": 55, "level": 2}}, {"headings_1": {"content": "Lae", "page": 55, "level": 4}}], [{"headings_0": {"content": "Kyaruyenje", "page": 55, "level": 2}}, {"headings_1": {"content": "Lae", "page": 55, "level": 4}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kikongi", "metadata": {"headings": [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kikongi - Bwambara PDM SACCO \\| 30 \nRwenshama Rwenshama - Bwambara PDM SACCO \n31 \nKahoko \nKahoko - Nyakagyeme PDM SACCO \n13 \nFUNDS WERE SENT TO SACCO ACCOUNTS BEFORE ATTESTATION FORMS WERE SIGNED: BY THE CAO ON 9\" SEP 2022 AND RECEIVED: BY SECRETARIAT ON 20\u2122 OCTOBER,2022 \n\u2014L \nKitimba \nKitimba - Nyakagyeme PDM SACCO Rushasha \nRushasha - Nyakagyeme PDM SACCO Burombe \nBurombe - Ruhinda PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}, [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyakitabire", "metadata": {"headings": [{"headings_0": {"content": "Nyakitabire", "page": 56, "level": 2}}, {"headings_1": {"content": "Kikongi", "page": 55, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyakitabire - Ruhinda PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Nyakitabire", "page": 56, "level": 2}}, {"headings_1": {"content": "Kikongi", "page": 55, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bigaga", "metadata": {"headings": [{"headings_0": {"content": "Bigaga", "page": 56, "level": 2}}, {"headings_1": {"content": "Nyakitabire", "page": 56, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bigaga - Rwerere T/C\\_PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Bigaga", "page": 56, "level": 2}}, {"headings_1": {"content": "Nyakitabire", "page": 56, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kagugu", "metadata": {"headings": [{"headings_0": {"content": "Kagugu", "page": 56, "level": 2}}, {"headings_1": {"content": "Bigaga", "page": 56, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kagugu - Rwerere T/C PDM SACCO Rusoroza \nRusoroza - Rwerere T/C PDM SACCO \nAppendix 12: Failure to select and implement prioritized /flagship projects \nVote Name Parish Name of List of flagship projects per Are the How many Number How How How Name SACCO SACCO \nRUKUNGIRI BUGYERA BUGYERA- Banana Growers, Diary Cattle, DLG \nBUYANJA PDM Goat Rearing, Millet Growers, SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kagugu", "page": 56, "level": 2}}, {"headings_1": {"content": "Bigaga", "page": 56, "level": 2}}, [{"headings_0": {"content": "Kagugu", "page": 56, "level": 2}}, {"headings_1": {"content": "Bigaga", "page": 56, "level": 2}}], [{"headings_0": {"content": "Kagugu", "page": 56, "level": 2}}, {"headings_1": {"content": "Bigaga", "page": 56, "level": 2}}], [{"headings_0": {"content": "Kagugu", "page": 56, "level": 2}}, {"headings_1": {"content": "Bigaga", "page": 56, "level": 2}}]], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Piggery", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KASHEESHE KASHEESHE- Banana Growers, Diary Cattle, BUYANJA PDM Goat Rearing, Poultry, Piggery SACCO \nKYAMAKANDA KYAMAKANDA Banana Growers, Diary Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}, [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}]], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Fishing, Coffee Farming, PDM SACCO Poultry, Piggery \nNYABITEETE NYABITEETE- Banana Growers,Goat rearing, BUYANJA PDM Poultry,Passion Fruit \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "flagship enterprises of PDM many of many of many of projects are enterpris the the the consistent implementi es enterpris farming farming with the ng flagship \nes are enterpris enterpris priority projects \nfarming es are es are commoditi \nenterpris from the NOT \nes \nes priority from the selected commodi priority by the LG? \nty list commodi list \n13 \n20 \n11 \nNYAKABUNG NYAKABUNGO Banana Growers,Coffee, Goat No 0 -BUYANJA rearing, Piggery \nPDM SACCO \nNYAKAINA NYAKAINA- Banana No 12 12 BUYANJA\\_PDM Growers,Coffee,Piggery, \n19 \nSACCO Poultry \\| \n7 RUBANGA RUBANGA- Banana Growers,Coffee,Goat No 13 13 13 8 5 BUYANJA PDM \\| rearing, Piggery, Poultry \nSACCO \n8 RWAKIRUNG RWAKIRUNGU Banana Growers,Coffee, No 13 13 13 5 8 . URA RA-BUYANJA Piggery, Poultry \nPDM SACCO \n9 KATOJO KATOJO - Piggery, Poultry Yes 10 10 10 10 0 WARD BUYANJA T/C \nPDM SACCO = 1 KYAMAKANDA KYAMAKANDA Banana Growers,Piggery, No 12 12 12 4 8", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}, [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}]], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. WARD -BUYANJA T/C I Poultry \nPDM SACCO \\|\\_\\_ 11 NYAKAINA NYAKAINA - Banana Growers,Piggery, No 10 10 10 2 8 WARD BUYANJA T/C Poultry \nPDM SACCO \\{ 12 KARUHEMBE KARUHEMBE - Coffee, Pigger, Banana No 10 10 10 9 1 KEBISONI \nGrowers", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], "page": 57, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDM SACCO 13 13 KIIGIRO KIIGIRO- Piggery, Cattle Keepers, No 5 5 5 2 KEBISONI Banana Growers \nPDM SACCO \n14 MABANGA MABANGA- Piggery,Coffee, Banana No 10 10 10 8 2 KEBISONI \nGrowers \nPDM SACCO \n15 NYEIBINGO NYEIBINGO- Piggery,Coffee, Banana 14 14 14 8 6 KEBISONI \nGrowers \nPDM SACCO \n16 GARUBUNDA GARUBUNDA - Piggery,Coffee No 9 9 9 4 5 \\\\ \nKEBISONI \nPDM SACCO \n17 CENTRAL CENTRAL \u2014 Piggery,Coffee, Tomatoes, \n5 6 WARD \nKEBISONI T/C Poultry,Banana Growers \nPDM SACCO \n18 EASTERN EASTERN - Coffee, Piggery, Beans, Poultry \n4 9 WARD KEBISONI T/C \nPDM SACCO \n19 NORTHERN NORTHERN Pultry, Piggery,Banana \n5 4 WARD KEBISONI T/C \nPDM SACCO \n20", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}, [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}]], "page": 57, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SOUTHERN SOUTHERN - Coffee, Banana, Tomatoes No 8 8 \nWARD KEBISONI T/C \nPDM SACCO \nBIKONGOZO BIKONGOZO - Potato, Goat No 19 19 \nNYAKISHENYI Rearing,Piggery,Beans, \nPDM SACCO \nKACENCE KACENCE - Goat rearing, Piggery,Banana No 32 32 \nNYAKISHENYI Growers,Coffee,Poultry \nPDM SACCO \n23 \nKAFUNJO KAFUNJO - Rabbit Keepers, Bee No 11 11 \nNYAKISHENYI Keepers,Poultry,Irish Growers \nPDM SACCO \n24 KAHOKO KAHOKO - Banana Growers, No \nNYAKISHENYI Beans,Piggery,Coffee \nPDM SACCO \n25 KATONYA KATONYA - Banana Growers, \nNYAKISHENYI Piggery,Coffee \nPDM SACCO \n26 MURAMA MURAMA - Banana Growers, \nNYAKISHENYI Piggery,Coffee, Goat Farmers \nPDM SACCO \n27 \nNGOMA NGOMA - Banana Growers, Coffee, Goat No 11 11 11 \nNYAKISHENYI Farmers,Poultry \nPDM SACCO \n28 \nNYARUGAND NYARUGANDO Banana Growers, Coffee, Goat Yes 15 15 15 \nO - Farmers \nNYAKISHENYI \nPDM SACCO \n29 RWANYUNDO RWANYUNDO Coffee, Goat Farmers,Poultry \n4 \nNYAKISHENYI \nPDM SACCO \n30 BUNONO BUNONO - Poultry, Cassava, No \n18 12 6 NYARUSHANJE Beans,Piggery, Sorghum, Irish \nPDM SACCO potatoes \n31 BURORA BURORA- Cattle, bananas,Coffee Yes \n40 40 0 NYARUSHANJE \nPDM SACCO \n32 \\| BWANGA \\| BWANGA- Cattle, bananas,Coffee, Goats Yes 16 \n16 16 0 NYARUSHANJE \n21 \nI", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}, [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}]], "page": 58, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__]", "metadata": {"headings": [{"headings_0": {"content": "__]", "page": 59, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 56, "level": 2}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMm SAccO I I \\| 33 \\| IBANDA IBANDA- Bananas, Coffee, \u2018\\| No 18 18 18 8 10 NYARUSHANJE Goats,Poultry,Piggery, \nPDMSACCO \\| iL \n34 IHUNGA IHUNGA- \\| Bananas,Coffee, Piggery, Irish No 26 \n112 \n26 26 14 NYARUSHANJE Potatoes \nPDM SACCO Bananas,", "metadata": {"headings": [{"headings_0": {"content": "__]", "page": 59, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 56, "level": 2}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iL L", "metadata": {"headings": [{"headings_0": {"content": "iL L", "page": 59, "level": 5}}, {"headings_1": {"content": "__]", "page": 59, "level": 3}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 KISIIZI KISIIZI - Coffee, Piggery No 33 33 33 [12 21 NYARUSHANJE \nPDM SACCO \\| \\| \n36 NDAGO NDAGO- Bananas,Coffee, Piggery \u201aMillet No 23 23 123 a8 5 NYARUSHANJE \nPDM SACCO \\| \n\\| \n37 \nNYABUSHENY NYABUSHENYI Bananas,Coffee, Poultry \u201aGoat No 17 17 17 16 1 T \n- \nNYARUSHANJE \nPDM SACCO \\| \n38 RUYONZA RUYONZA- Bananas,Coffee, Piggery No 36 36 36 20 16", "metadata": {"headings": [{"headings_0": {"content": "iL L", "page": 59, "level": 5}}, {"headings_1": {"content": "__]", "page": 59, "level": 3}}, [{"headings_0": {"content": "iL L", "page": 59, "level": 5}}, {"headings_1": {"content": "__]", "page": 59, "level": 3}}]], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| NYARUSHANJE", "metadata": {"headings": [{"headings_0": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}, {"headings_1": {"content": "iL L", "page": 59, "level": 5}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pom sacco \\| \\|\\_ \\| 39 CENTRAL CENTRAL - Bananas,Coffee, Goat,Poultry No [8 8 8 6 2 WARD \nBIKURUNGU \nT/C PDM \nSACCO \\| \\| 40 \nEASTERN EASTERN \\| Cattle, Goat, Rice No ~~ to 10 \"\\| 10 9 1 WARD \nBIKURUNGU", "metadata": {"headings": [{"headings_0": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}, {"headings_1": {"content": "iL L", "page": 59, "level": 5}}, [{"headings_0": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}, {"headings_1": {"content": "iL L", "page": 59, "level": 5}}]], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "u T/C PDM", "page": 59, "level": 2}}, {"headings_1": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \\| \u201cTe EB \n41 WESTERN WESTERN = Pigsens, Goat, Poultry No \n8 8 6 2 WARD \nBIKURUNGU \nT/C PDM i \nSACCO = 125 \n42 \nBUGANGARI BUGANGARI \\| Piggery, Goat, Poultry,Coffee, No \n25 25 13 \\|\u00bb \\| BUGANGARI Bananas,Rice,Cattle, Bee \nPow SACCO Keeping \n\\| \n43 BURAMA BURAMA - Goat, Coffee,Rice,Bee No 16 16 16 8 8 BUGANGARI Keeping, Cereal,Piggery + \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "u T/C PDM", "page": 59, "level": 2}}, {"headings_1": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}, [{"headings_0": {"content": "u T/C PDM", "page": 59, "level": 2}}, {"headings_1": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}]], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| in", "metadata": {"headings": [{"headings_0": {"content": "| in", "page": 59, "level": 3}}, {"headings_1": {"content": "u T/C PDM", "page": 59, "level": 2}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "44 KAKINDO KAKINDO - Goat, Coffee,Piggery No 14 14 14 12 2: \\| BUGANGARI \\| L \n22", "metadata": {"headings": [{"headings_0": {"content": "| in", "page": 59, "level": 3}}, {"headings_1": {"content": "u T/C PDM", "page": 59, "level": 2}}, [{"headings_0": {"content": "| in", "page": 59, "level": 3}}, {"headings_1": {"content": "u T/C PDM", "page": 59, "level": 2}}]], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "| PDMSACCO", "page": 60, "level": 2}}, {"headings_1": {"content": "| in", "page": 59, "level": 3}}], "page": 60, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KASHAYO KASHAYO - Bananas, Coffee,Goat, No 10 10 10 8 BUGANGARI Cattle,Poultry \nPDM SACCO \nKAZINDIRO KAZINDIRO - Bananas, Coffee,Goat,Piggery No 15 15 15 12: BUGANGARI \nPDM SACCO \n47 KYABUREERE KYABUREERE - Bananas, Coffee,Goat,Piggery, No 13 13 13 11 BUGANGARI Bee keeping \nPDM SACCO \n48 NYABITEETE NYABITEETE - Coffee,Goat, Bee No 24 24 24 17 BUGANGARI keeping,Onions,Piggery \nPDM SACCO \n49 BUHUNGA BUHUNGA - Coffee, No 25 25 25 18 BUHUNGA S/C Bananas,Piggery,Poultry \nPDM SACCO \n50 BWANDA BWANDA - Coffee, No 14 14 14 6 BUHUNGA Bananas, Piggery,Poultry \nPDM SACCO \n51 KABINGO KABINGO - Coffee, No 23 23 23 14 BUHUNGA Bananas, Piggery,Poultry \nPDM SACCO \n52 KIBIRIZI KIBIRIZI - Coffee, No 13 13 13 11 BUHUNGA Bananas, Piggery,Poultry \nPDM SACCO \n53 KIHANGA KIHANGA - Coffee, Bananas,Piggery No 11 11 11 10 BUHUNGA \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| PDMSACCO", "page": 60, "level": 2}}, {"headings_1": {"content": "| in", "page": 59, "level": 3}}], "page": 60, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wo A", "metadata": {"headings": [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}, {"headings_1": {"content": "| PDMSACCO", "page": 60, "level": 2}}], "page": 60, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KYARUYENJE KYARUYENJE - Coffee, Bananas Goats,Piggery No 24 24 24 20 BUHUNGA \nPDM SACCO \nwn on BWAMBARA BWAMBARA - Coffee, Bananas,Cattle No 17 17 13 BWAMBARA \u201aGoats,Piggery,Rice,Poultry \nPDM SACCO \nuo oO KIKARARA KIKARARA - Coffee \u201aGoats,Rice, No 16 16 16 BWAMBARA G.Nuts,Rice,Onions \nPDM SACCO \non N KIKONGI KIKONGI - Coffee ,Goats,Rice,Piggery No 27 27 27 BWAMBARA \nPDM SACCO \n23 \n58 NYABUBARE NYABUBARE - Coffee \u201aRice,Piggery,Bee No 25 25 25 19 6 BWAMBARA Keepers \nPDM SACCO \nRWENSHAMA RWENSHAMA \\_ Goats,Fishing,Coffee Jelly No 17 17 17 10 7", "metadata": {"headings": [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}, {"headings_1": {"content": "| PDMSACCO", "page": 60, "level": 2}}, [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}, {"headings_1": {"content": "| PDMSACCO", "page": 60, "level": 2}}], [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}, {"headings_1": {"content": "| PDMSACCO", "page": 60, "level": 2}}]], "page": 60, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- BWAMBARA Making, Shoe PDM SACCO making,Tailoring,Savings and", "metadata": {"headings": [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}, {"headings_1": {"content": "| PDMSACCO", "page": 60, "level": 2}}], "page": 61, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Credit, Poultry", "metadata": {"headings": [{"headings_0": {"content": "Credit, Poultry", "page": 61, "level": 3}}, {"headings_1": {"content": "wo A", "page": 60, "level": 3}}], "page": 61, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KABWOMA KABWOMA - Coffee,Bananas Yes 9 9 9 9 0 NYAKAGYEME \nPDM SACCO \nKAHOKO KAHOKO - Coffee, Bananas,Goat,Piggery No 10 10 10 7 3 NYAKAGYEME \nPDM SACCO \nKIGAAGA KIGAAGA - Coffee,Bananas,Poultry No 10 10 10 7 3 NYAKAGYEME \nPDM SACCO \nKITIMBA KITIMBA - Bananas,Piggery No 7 7 7 5 2 NYAKAGYEME \nPDM SACCO \nMASYA MASYA - Bananas,Coffeee,Poultry No 13 13 13 12 1 NYAKAGYEME \nI \nPDM SACCO \nNYAKINENGO NYAKINENGO Bananas,Coffee Yes 21 21 21 21 0 \nNYAKAGYEME \nPDM SACCO \nRUSHASHA RUSHASHA - Bananas,Coffee,Poultry No 16 16 16 14 2 NYAKAGYEME \nPDM SACCO \nBUROMBE BUROMBE \\| Bananas,Coffee,Poultry,Piggery No 15 15 15 8 7 RUHINDA PDM \nSACCO \n68 KICWAMBA KICWAMBA - Bananas,Coffee,Poultry,Piggery No 9 9 9 6 3 RUHINDA PDM \nSACCO \n69 NDERE NDERE - Bananas,Coffee,Poultry,Piggery No 18 18 18 5 13 RUHINDA PDM \nSACCO \nNYAKITABIRE NYAKITABIRE Bananas,Coffee,Piggery No 8 8 1\u00ae 7 1 RUHINDA \n- \n24", "metadata": {"headings": [{"headings_0": {"content": "Credit, Poultry", "page": 61, "level": 3}}, {"headings_1": {"content": "wo A", "page": 60, "level": 3}}, [{"headings_0": {"content": "Credit, Poultry", "page": 61, "level": 3}}, {"headings_1": {"content": "wo A", "page": 60, "level": 3}}], [{"headings_0": {"content": "Credit, Poultry", "page": 61, "level": 3}}, {"headings_1": {"content": "wo A", "page": 60, "level": 3}}]], "page": 61, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], "page": 62, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "71 NYARWIMUK NYARWIMUKA Coffee,Piggery,Rice No 13 13 13 7 6 A = RUHINDA \nPDM SACCO \\| , \n72 RWAMUGOMA RWAMUGOMA ff Coffee,Bananas,Piggery,Tomat No 20 20 20 17 3 \n\u201d RUHINDA oes \nPDM SACCO \n73 BIGAGA BIGAGA - Coffee,Bananas,Goats,Piggery, No 13 13 13 11 2 WARD RWERERE T/C Poultry \nPDM SACCO \n74 KAGUGU KAGUGU - Coffee,Bananas, Fish,Poultry No 5 5 5 3 2 WARD RWERERE T/C \nPDM SACCO \n75 RUSOROZA RUSOROZA - Coffee,Bananas, Goat, No 6 6 6 4 2 WARD RWERERE T/C Piggery,Poultry \n\u2018 \nPDM SACCO 5 1168 \\| 1164 763 405 \\| B \nAppendix 13: Failure to follow the stipulated loan application and approval process \nSN Vote Parish Name of Name of Was the Date Loan Were the Were they vetted by Remarks Name Name SACCO PRF beneficiary loan was Amount loan a village meeting beneficiary from the obtained \nbeneficiaries convened by the approved selected enterprise groups \nPDM through the \nenterprise \nPDMIS \n1 KATOJO KATOJO - Atuhaire Apr-23 No \nLoan not disbursed through WARD BUYANJA T/C Peace 1,000,000 PDMIS PDM SACCO \nTwesigye Yes Apr-23 No Yes Loan not disbursed through \\| Marriasel 1,000,000 PDMIS = 1 \n2 KYAMAKANDA KYAMAKANDA Kyogyendo Yes Apr-23 No Yes \nLoan not disbursed through WARD -BUYANJA T/C Sandurah 1,000,000 PDMIS \nPDM SACCO \nKyampire Yes Apr-23 No Yes Loan not disbursed through", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}, [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}]], "page": 62, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "m 1,000,000 PDMIS", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 62, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25 \n3 NYAKAINA NYAKAINA - Costance Yes Apr-23 No Yes \nLoan not disbursed through WARD BUYANJA T/C Tibenderena 1,000,000 PDMIS \nPDM SACCO \nZitta faiadah Yes Apr-23 No Yes \nLoan not disbursed through 1,000,000 \nPDMIS \n4 GARUBUNDA GARUBUNDA - Kabegambire Yes Jun-23 No Yes \nLoan not disbursed traf \\| KEBISONI James 1,000,000 PDMIS PDM SACCO \n5 KARUHEMBE KARUHEMBE - Juliet Yes Apr-23 No Yes \nLoan not disbursed through KEBISONI Nduhukire 1,000,000 PDMIS PDM SACCO \nTukwasibwe Yes Apr-23 No Yes Loan not disbursed through Alex 1,000,000 PDMIS \n6 KIIGIRO KIIGIRO- Penina \\| 8 Jun-23 No Yes Ta not disbursed through KEBISONI Namugga 1,000,000 PDMIS PDM SACCO \nKatushabe Yes Jun-23 No Yes Loan not disbursed through Betis 1,000,000 PDMIS \n7 MABANGA MABANGA- Mackline Yes Apr-23 No Yes Loan not disbursed through KEBISONI Muheebwa 1,000,000 PDMIS PDM SACCO \nNasari Gaudi Yes Apr-23 No Yes Loan not disbursed through 1,000,000 \nPDMIS \n8 NYEIBINGO NYEIBINGO- Byamukama Yes Jun-23 No Yes \nLoan not disbursed through KEBISONI Denis 1,000,000 PDMIS PDM SACCO \nAlex Yes Jun-23 No Yes Loan not disbursed through Tumuhimbise 1,000,000 PDMIS \n9 CENTRAL CENTRAL \u2014 Tiguhanga Yes Jun-23 No Yes \nLoan not disbursed through WARD KEBISONI T/C Deo 1,000,000 PDMIS PDM SACCO = Muhwezi Yes Jun-23 No Yes Loan not disbursed through Katungi \n26 \n1,000,000 \\| PDMIS \ni NORTHERN NORTHERN Kahinda Apr-23 No Yes Loan not disbursed through", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 62, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. WARD KEBISONI T/C James 1,000,000 PDMIS PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 64, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Tumuhimbise \nLoan not disbursed through Keneth 1,000,000 PDMIS \n11 SOUTHERN SOUTHERN - Moses Yes May-23 \nLoan not disbursed through WARD KEBISONI T/C Bwengye 1,000,000 PDMIS PDM SACCO \nHindi Yes Jun-23 \nLoan not disbursed through Abdakkah 1,000,000 PDMIS Zake \nAppendix 14: Failure to obtain an insurance policy \nSN. Parish Name of SACCO Name \nName of PRF beneficiary Loan Amount \n1 KATOJO KATOJO -BUYANJA T/C Atuhaire Peace 1,000,000 WARD PDM SACCO \nTwesigye Marriasel 1,000,000 \n2 KYAMAKAN KYAMAKANDA \u2014 Kyogyendo Sandurah 1,000,000 DA WARD BUYANJA T/C PDM \nSACCO \nKyampire Enid 1,000,000 \nNYAKAINA NYAKAINA -BUYANJA Costance Tibenderena 1,000,000 WARD \nT/C PDM SACCO \n27 \nIf the loan is for a farming Audit Remarks operation, did the borrower obtain \nan agriculture insurance policy \nunder the Uganda Agriculture \nInsurance Scheme (UAIS)? \nNo agricultural insurance policy \n\\} : \nZitta faiadah 1,000,000 \n4 GARUBUND GARUBUNDA - Kabegambire James 1,000,000 A \nKEBISONI PDM SACCO \n5 KARUHEMB KARUHEMBE - Juliet Nduhukire 1,000,000 E \nKEBISONI PDM SACCO \nTukwasibwe Alex 1,000,000 \\| 6 KIIGIRO KIIGIRO- KEBISONI Penina Namugga 1,000,000 \nPDM SACCO \nKatushabe Betis 1,000,000 \\| 7 MABANGA MABANGA- KEBISONI Mackline Muheebwa 1,000,000 \nPDM SACCO \nNasari Gaudi 1,000,000 \\| 8 NYEIBINGO NYEIBINGO- KEBISONI Byamukama Denis 1,000,000 \nPDM SACCO \nAlex Tumuhimbise 1,000,000 \n[9 CENTRAL CENTRAL \u2014 KEBISONI Tiguhanga Deo \n1,000,000 WARD T/C PDM SACCO \nMuhwezi Katungi Edward 1,000,000 \n10 NORTHERN NORTHERN KEBISONI Kahinda James \n1,000,000 WARD T/C PDM SACCO \nTumuhimbise Keneth 1,000,000 \n14 SOUTHERN SOUTHERN - KEBISONI Moses Bwengye \n1,000,000 WARD T/C PDM SACCO \nHindi Abdakkah Zake \n1,000,000 \n28 \n\\| \\| 21,000,000 L\\_ \nAppendix 15: Physical Inspection of Household Project Implementation \nSN Parish Name Name of Name of Loan Loan Loan Project Status of the project \nRemarks SACCO PRF Amount Amount Amount as funded \nbeneficiary as per per \nSACCO \nhousehold \nrecords evidence \n", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 64, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATOJO WARD KATOJO - Atuhaire", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "provided \nBeneficiary deals.in BUYANJA T/C Peace 1,000,000 1,000,000 1,000,000 \nPoultry contrary to PDM SACCO \nthe LG approved enterprises .Purchased 70 chics \nTwesigye Piggery Beneficiary deals \\| Marriasel 1,000,000 1,000,000 1,000,000 \nPoultry contrary to the LG approved enterprises", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 3 Pigs and built a sty", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "29 \nKYAMAKANDA KYAMAKANDA Kyogyendo \nWARD -BUYANJA T/C Sandurah 1,000,000 1,000,000 1,000,000 PDM SACCO \nPoultry \nBeneficiary deals in Poultry contrary to the LG approved enterprises", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 300", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 67, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "chics \n6 \nKyampire Piggery Beneficiary deals iin Enid 1,000,000 1,000,000 1,000,000 \nPoultry contrary to the LG approv\u00e9d enterprises .Purchased 3 Pigs \nKARUHEMBE KARUHEMBE - Juliet \nCoffee Funded project KEBISONI PDM Nduhukire 1,000,000 1,000,000 1,000,000 Grower \nmeets LG approved SACCO \nenterprises. Purchased 2 goats for \n300,000 (diverted),planted coffee, bought manure for coffee, banana plantation for \n200,000 (diverted) \n30 \nKIIGIRO KIIGIRO- Penina \nKEBISONI PDM Namugga 1,000,000 1,000,000 1,000,000 SACCO \nPiggery \nBeneficiary deals in Poultry contrary to the LG approved enterprises .Purchased \n6 Piglets and built a a sty \nKatushabe Piggery Beneficiary deals: in Betis 1,000,000 1,000,000 1,000,000 \nPoultry contrary \u2018to the LG approved enterprises :", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 67, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- I pig an", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 68, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "MABANGA MABANGA- Mackline \nKEBISONI PDM Muheebwa 1,000,000 1,000,000 1,000,000 SACCO \n31 \n1 piglets \nPiggery \nBeneficiary deals in Poultry contrary to the LG approved enterprises .Purchased 10 piglets, bought feed and Diverted UGX.300,000 to onion growing", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 68, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["During the financial year 2022/2023, the District had a budget UGX.59,561,605,925", "out of which UGX.58,682,273,913 was warranted as shown below;", "| SN Details Budget Warrants % funding", "UGX", "UGX", "1 Recurrent (Wage) 34,951,598,161 34,951,598,159", "2 Recurrent (Non-wage) 16,540,860,248 16,242,466,484", "3 Development 8,069,147,516 7,488,209,270 - 100", "Total", "75 ,042,456 33,101,587,925 - 56", "2 PDM expenditure audited", "Education grant - 351,399,418 33,452,987,343 - 57", "3", "Formerly SFG", "Microscale irrigation 1,247,157,023 34,700,144,366 - 59", "a", "projects", "E UGIFT (Infrastructure) 2,144,725,083 36,844,869,449 - 63", "Water development grant 397,005,032 37,241,874,481", "63", "(Piped water, and Rural", "6", "water and Sanitation", "grant)", "Outputs/activities under 1,344,568,756 38,586,443,237 - 66"], "page": 5}]} \ No newline at end of file