diff --git "a/reports/chunks/Sironko District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Sironko District Local Government Report of the Auditor General, 2023.chunks.json"
new file mode 100644--- /dev/null
+++ "b/reports/chunks/Sironko 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 SIRONKO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGtiay, Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGtiay, Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGtiay, Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGtiay, Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents  \nPr I cessor ii samenrmsnncomesncseen Eee BET I iii encasement scene RO RAI RI GN BEAN RRR Cats OP TIN DOIN 1 sans sun anna anne wana acs i a0 Hamann mann nn ann nun nn. wer ne  \neen energie EL RR, nen 1", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "KEN SUDLT DEREN", "metadata": {"headings": [{"headings_0": {"content": "KEN SUDLT DEREN", "page": 2, "level": 6}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 een Ran aS ERIE e aaa eaiNaien: 1.0  \nIMPLEMENTATION OF THE APPROVED BUDEET .enennnsenee i 2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL nn 15 EBERLE BIETE 18 Re ememme Reena eRe iteenacmmoecaecsceenene ou LInPEGOVered TLP Be UEP GES  \n18 si exes von wan wees enn rn ann rn REED], ER 19 scpeeocr se a EEE 4.0  \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 19 4.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "KEN SUDLT DEREN", "page": 2, "level": 6}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 2, "level": 1}}, {"headings_1": {"content": "KEN SUDLT DEREN", "page": 2, "level": 6}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19 cesscsscssecssesvsssssssssesessoantianeesnsstnsessenssassssssasaniasassnssanisssssessesasasiassssase 4.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 2, "level": 1}}, {"headings_1": {"content": "KEN SUDLT DEREN", "page": 2, "level": 6}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 3}}, {"headings_1": {"content": "(DWSSCG)", "page": 2, "level": 1}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "26 ea \\#3 EDUCATION DEVELOPMENT GRAN  \n32 eu 4.4 MICRO SCALE IRRIGATION..........uuuesnnnnnnennnnennannnnennennennennnnnnnnnnnnnnennnennnnnannnn 35 4.5  \nIMPLEMENTATION OF THE ROAD FUND (URF).................eenennnnnnn 40 INE FREE N 45 a  \nse MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........cccccscccosssececescesesees 45 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........c.cccccscsceee0s 45 OTHER REPORTING RESPONSIBILITIES  \n46 .........ccceccccssssessescecsesssssceceacsvecevsvevsvssasssessasavasssessevesseseeses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .................  \n47 nn 5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODELL ...........ccccccccsecesescseseseeseseeees 47 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 3}}, {"headings_1": {"content": "(DWSSCG)", "page": 2, "level": 1}}, [{"headings_0": {"content": "ee", "page": 2, "level": 3}}, {"headings_1": {"content": "(DWSSCG)", "page": 2, "level": 1}}]], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym Meaning id", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning id", "page": 3, "level": 7}}, {"headings_1": {"content": "ee", "page": 2, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG District Local \n\u2014 \\| Government GoU Government of Uganda  \nHCMS Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning id", "page": 3, "level": 7}}, {"headings_1": {"content": "ee", "page": 2, "level": 3}}, [{"headings_0": {"content": "Acronym Meaning id", "page": 3, "level": 7}}, {"headings_1": {"content": "ee", "page": 2, "level": 3}}]], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ICT", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning id", "page": 3, "level": 7}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning id", "page": 3, "level": 7}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 2}}, {"headings_1": {"content": "ICT", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 2}}, {"headings_1": {"content": "ICT", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LLG", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lower Local Governments LR Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 3}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 3}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoES", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 3, "level": 3}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 3, "level": 3}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "MoES", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "MoES", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAA", "metadata": {"headings": [{"headings_0": {"content": "NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "National Audit Act  \nNTR Non-Tax Revenue  \n\\|  \nOAG Office of the General", "metadata": {"headings": [{"headings_0": {"content": "NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor", "metadata": {"headings": [{"headings_0": {"content": "Auditor", "page": 3, "level": 1}}, {"headings_1": {"content": "NAA", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 3, "level": 3}}, {"headings_1": {"content": "Auditor", "page": 3, "level": 1}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Program Budgeting System  \nPayroll Consults Africa  \nPayroll Deduction Management System Procurement & Disposal Unit  \nPublic Finance Management Act  \nPublic Finance Management Regulations  \nPublic Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 3, "level": 3}}, {"headings_1": {"content": "Auditor", "page": 3, "level": 1}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 7}}, {"headings_1": {"content": "PBS", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Treasury Sub Single Account", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 7}}, {"headings_1": {"content": "PBS", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 7}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nREPORT OF THE AUDITOR GENERAL-  \n\u201c ON THE FINANCIAL STATEMENTS OF SIRONKO DISTRICT LOCAL GOVERNMEN FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 7}}, [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 7}}], [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 7}}]], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], "page": 4, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Sironko 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 Sironko 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": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}]], "page": 4, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Sironko District Local Government is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.48,828,445,000 out of which UGX.47,593,995,000 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}]], "page": 4, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN \\| Details  \nRevised Budget Warrants % funding", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX)", "metadata": {"headings": [{"headings_0": {"content": "UGX)", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 2}}, {"headings_1": {"content": "UGX)", "page": 5, "level": 5}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "metadata": {"headings": [{"headings_0": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Recurrent (Non-wage) 13,634,858, 765 13,012,334,380 3 Development 6,936,716,000 6,324,790,385 Total 48,828,445,000 47,593,995,000 \nOut of the total warrants of UGX.47,593,995,000, I reviewed the utilisation of warrants worth UGX.32,397,770,743 (68%) as summarised in the table below. \nSN Details i \nActual Cumulative - ET Cumulative expenditure Actual % out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}, [{"headings_0": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], [{"headings_0": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], [{"headings_0": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}]], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Wage expenditure  \n2 PDM expenditure audited \n27,528,371,086 27,528,371,086", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, [{"headings_0": {"content": "warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}]], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "224,000,000", "metadata": {"headings": [{"headings_0": {"content": "224,000,000", "page": 5, "level": 5}}, {"headings_1": {"content": "warrants", "page": 5, "level": 3}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Education grant - Formerly SFG 505,712,000  \n59% 4  \n61% 5 UGIFT (Infrastructure) 2,626,435,317 31,592,210,516 66% 6 Microscale irrigation", "metadata": {"headings": [{"headings_0": {"content": "224,000,000", "page": 5, "level": 5}}, {"headings_1": {"content": "warrants", "page": 5, "level": 3}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "430,675,132 32,022,885,648 67%", "metadata": {"headings": [{"headings_0": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}, {"headings_1": {"content": "224,000,000", "page": 5, "level": 5}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Water development grant (Piped 374,885,095 32,397,770,743 68% water, and Rural water and Sanitation  \ngrant)  \nsf\\}  \nTotal of the utilised warrants 32,397,770,743  \naudited \nOut of the total warrants of UGX.47,593,995,000 in the financial year 2022/2023, was on costs. I issued a detailed", "metadata": {"headings": [{"headings_0": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}, {"headings_1": {"content": "224,000,000", "page": 5, "level": 5}}, [{"headings_0": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}, {"headings_1": {"content": "224,000,000", "page": 5, "level": 5}}]], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-|-Observation", "metadata": {"headings": [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation revenue \nfor N Source Approved Actual Variance effective collection o budget Collections of land fees/", "metadata": {"headings": [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}, [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}]], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Tax Revenues \\| 217,750,000 142,367,122 75,382,878 administrative fees\n2. Non-Tax Revenues 423,820,000 264,014,270 159,805,730 and also ensure Total  \n641,570,000 406,381,392 235,188,608 timely deduction of Local service taxes. The District under collected revenue from trading/business licenses,  \nland fees, administrative fees, local service tax, other fines and In addition, the penalties, and administrative fees as shown below and as detailed in Accounting Officer appendix 1.  \nshould formulate a Actual \\| revenue  \nIn Ss collections enhancement plan. Source Budget (UGX) UGX) Variance \u2014  \nLocal Services  \n1 Tax 148,000,000 126,283,622 21,716,378  \n2 Land fees 50,000,000 11,373,500 38,626,500  \nBusiness  \n3 Licenses 19,750,000 4,710,000 15,040,000  \nAdministrative  \nfees and  \n4 licenses 297,440,000 224,669,270 2,770,730  \nOther fines and  \n5 Penalties 87,035,000 0 87,035,000  \nMiscellaneous  \n6 Revenue 39,345,000 39,345,000 0", "metadata": {"headings": [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Total  \nRevenue 641,570,000 406,381,392 235,188,608 \nShortfalls in NTR collections at vote level resulted in aggregate revenue shortfalls at treasury level. Overall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nN Out-put Activity Purpose of Budget a o the un- Amount implemented (UGX)  \n\u2014  \nactivities  \n1 Resource Reveneue Revenue 72,770,730 Mobilization assessment assessment  \nand Budgeting and and  \nmobilisation mobilisation in  \nlower local", "metadata": {"headings": [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}, [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}], [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}]], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "governments,", "metadata": {"headings": [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payment of  \nutilities, seas \\| 2 Land Processing Processing  \nManagement leases and leases and land \nObservation -  \nRecommendation \\|\\| -~-- \nThis was caused by delayed subletting of part of District land for Development of amarket at mutufu and the poor attitude of the people towards land transactions due to the bureaucracies involved. \nAdministrative fees;  \nThe short fall in this category was occasioned by bad weather which destroyed several crops, Roads and Bridges coupled with inadequate enforcement. \nBut going forward the Admistration of OSR has been rolled on the IRAS which will enable us have reliable data for better revenue generation and management. \nPerformance of GOU warrants  \nThe Accounting The DLG had an approved budget of UGX.48,828,445,000 to Officer should implement the various programmes, out of which UGX.47,593,995,000 engage  \nthe \nwas warranted resulting in a\\_ shortfall of UGX.1,234,450,000 relevant authorities representing 97% performance. \nand ensure that all \nbudgeted funds The performance of warrants for each of the programmes is shown in are warranted.  \nthe table below;  \nProgramme Approved Warrants (UGX) The Accounting budget(UGX) Officer should \ning bring the issue of delayed release of Industrialization  \nfunds to the \n\\| \\| attention of Development  \nMoFPED.  \nNatural Resources, 877,012,000 871,551,944  \nEnvironment \nPrivate Sector 63,011,000 57,790,758 Development \nIntegrated 1,005,191,000 909,290,967", "metadata": {"headings": [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}, [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}]], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], "page": 7, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructure \nDigital Transformation \nHuman Capital 30,409,319,000 30,071,240,091 Development  \nPublic Sector 8,988,295,000 8,352,771,705 Transformation \nCommunity 437,206,000 427,673,126 Mobilization and \nMind-set \nGovernance and 2,503,988,000 2,415,137,349 Securi \nDevelopment Plan 760,578,000 711,653,689 Implementation", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}, [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}]], "page": 7, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}], "page": 7, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "48,828,444,000 \\| 47,593,995,000 \\| 97% \nThe UGX.1,234,450,000 that was not warranted was meant for the \nNo : Observation. - Recommendation.): - \n---- \nSector  \nsalaries  \nsalary to staff Developme  \nnt \n4 Integrated 95,900,033 Maintenance Improving the Transport and road network Infrastructu  \nrehabilitation  \nre of roads  \n5 Human  \n338,078,909 Recruitment of Recruitment of Capital  \nstaff, Salary staff, Payment Developme payments of salary to nt  \nstaff  \n6 Public \\|. 635,523,295 Payment of Payment of Sector  \nsalaries  \nsalary to staff Transforma", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}, [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}]], "page": 7, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| tion", "metadata": {"headings": [{"headings_0": {"content": "| tion", "page": 8, "level": 1}}, {"headings_1": {"content": "| Total", "page": 7, "level": 2}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Community 9,532,874 Community Community Mobilization sensitisations sensitisations and Mind- on on government set government projects", "metadata": {"headings": [{"headings_0": {"content": "| tion", "page": 8, "level": 1}}, {"headings_1": {"content": "| Total", "page": 7, "level": 2}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 8, "level": 6}}, {"headings_1": {"content": "| tion", "page": 8, "level": 1}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 Governance 88,850,651 Supervision of Supervision of and LLGs LLGs", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 8, "level": 6}}, {"headings_1": {"content": "| tion", "page": 8, "level": 1}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 Developme 48,924,311 Payment of Payment of nt Plan  \nsalaries  \nsalary to staff Implement  \nr ation \n\\| Total 1,234,450,000 + \nAs a result of failure to warrant the budgeted funds, the implementation of the following activities was adversely affected;  \ne Recruitment of staff  \nFuel supply for Microscale irrigation program  \ne \ne Maintenance of roads  \ne Titling and leasing of land  \ne Payment of Salaries to some staff \nThe Accounting Officer explained that this was a result of Budget cuts  \nby MOFPED where the District management has no control.  \nPerformance of External Assistance  \nThe entity had an approved budget for external assistance of Officer should UGX.711,936,000 from the various programmes out of which engage  \nthe UGX.691,114,000 was warranted resulting in a shortfall of relevant UGX.20,822,000 representing 97% performance.  \ndevelopment", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}, [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}], [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}], [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}], [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}]], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "partners", "metadata": {"headings": [{"headings_0": {"content": "partners", "page": 8, "level": 6}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and The performance of warrants for each of the programmes is shown in ensure that all the table below;  \nbudgeted funds \n\u2018\\| No Observation a male u Recommendation \ne HIV, TB &\\|e To cur the Malaria spread of sensitisations  \ninfectious", "metadata": {"headings": [{"headings_0": {"content": "partners", "page": 8, "level": 6}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}, [{"headings_0": {"content": "partners", "page": 8, "level": 6}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], [{"headings_0": {"content": "partners", "page": 8, "level": 6}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}]], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "diseases", "metadata": {"headings": [{"headings_0": {"content": "diseases", "page": 9, "level": 3}}, {"headings_1": {"content": "partners", "page": 8, "level": 6}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "diseases", "page": 9, "level": 3}}, {"headings_1": {"content": "partners", "page": 8, "level": 6}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,822,000", "metadata": {"headings": [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result of failure to warrant the budgeted funds, the DLG could not implement the following; \ne Vaccination and immunisation activities \nHIV, TB & malaria sensitisations e \nThe Accounting Officer explained that the realise of funds was at the discretion of the donors. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.47,593,995,000 availed during the The", "metadata": {"headings": [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}, [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}], [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}], [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}], [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}], [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}]], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "20,822,000", "page": 9, "level": 3}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "year, UGX.45,127,098,145 was utilized by the entity resulting in un- Officer  \nshould \nutilized warrants of UGX.2,466,896,855 representing utilization of 95% follow up the as shown in the table below;  \nmatter with \nProgramme Warrants Utilised warrants % MOFPED on the re- utilisatio voting of the un- n utilized funds to 3,776,885,371 2,285,818,621 61% ensure that the Industrialization  \ncontractors for the \\|  \ncompletion of the Development  \nconstruction of Natural Resources, 871,551,944 871,262,729 99%  \nEnvironment Bugitimwa Seed Private Sector 57,790,758 57,284,919 99% School and Development payment of Integrated 909,290,967 909,011,860 99% salaries and Transport deductions are Infrastructure  \nsourced for service Digital - - \\| delivery. Going Transformation  \nforward  \nthe Human Capital 30,071,240,091 29,388,812,981 98%  \nAccounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "20,822,000", "page": 9, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "20,822,000", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "20,822,000", "page": 9, "level": 3}}]], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Sector 8,352,771,705 8,082,971,380 97% should always Transformation process monthly Community 427,673,126 423,729,178 99% deductions with Mobilization and \nsalaries to ensure \nMindset timely remittance Governance and 2,415,137,349 2,397,225,258 99% of statutory Securi  \nobligations. Development Plan 711,653,689 710,981,219 99%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}, [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}]], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \\| 47,593,995,000 \\| 45,127,098,145 95% The Accounting Officer should \nbring the the issue \nObservation  \nReccmmendation demonstar  \nation sites \n2 Natural 289,215 Non- Interdiction of", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}]], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Resources,", "metadata": {"headings": [{"headings_0": {"content": "Resources,", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 9, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payment of some staff in the Environment, staff salary department Climate  \nChange, land \\| and Water  \n3 Private Sector 505,839 Non- Late payment of Development payment of salary", "metadata": {"headings": [{"headings_0": {"content": "Resources,", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 9, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "salary", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 10, "level": 9}}, {"headings_1": {"content": "Resources,", "page": 10, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "deductions \n2", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 10, "level": 9}}, {"headings_1": {"content": "Resources,", "page": 10, "level": 3}}, [{"headings_0": {"content": "salary", "page": 10, "level": 9}}, {"headings_1": {"content": "Resources,", "page": 10, "level": 3}}]], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "deductions", "metadata": {"headings": [{"headings_0": {"content": "deductions", "page": 10, "level": 3}}, {"headings_1": {"content": "salary", "page": 10, "level": 9}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated 279,107 Manual Budget cuts Transport  \nmaintenan  \nInfrastructure  \nce/", "metadata": {"headings": [{"headings_0": {"content": "deductions", "page": 10, "level": 3}}, {"headings_1": {"content": "salary", "page": 10, "level": 9}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rehabilitati", "metadata": {"headings": [{"headings_0": {"content": "rehabilitati", "page": 10, "level": 3}}, {"headings_1": {"content": "deductions", "page": 10, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "=  \non of roads  \n5 Human Capital 682,427,110 Non- Delays in Development recruitment recruitment of staff approval process, late release of funds 6 Public Sector 269,800,325 Support to Delayed Transformation PDM submission of SACCOs to required  \naccess PRF documents by", "metadata": {"headings": [{"headings_0": {"content": "rehabilitati", "page": 10, "level": 3}}, {"headings_1": {"content": "deductions", "page": 10, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ii the SACCOs", "metadata": {"headings": [{"headings_0": {"content": "ii the SACCOs", "page": 10, "level": 5}}, {"headings_1": {"content": "rehabilitati", "page": 10, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Community 3,943,948 Non- Delays in release Mobilization and \npayment of of funds from Mindset salary/salary \u201aMoFPED deductions  \n8 Governance 17,912,091 Non- \\| in release and Security \npayment of of funds from salary/salary ,MoFPED deductions  \n9 Development 672,470 Non- Delays in release Plan \npayment of of funds from Total Implementation salary \\*MOFPED =f", "metadata": {"headings": [{"headings_0": {"content": "ii the SACCOs", "page": 10, "level": 5}}, {"headings_1": {"content": "rehabilitati", "page": 10, "level": 3}}, [{"headings_0": {"content": "ii the SACCOs", "page": 10, "level": 5}}, {"headings_1": {"content": "rehabilitati", "page": 10, "level": 3}}], [{"headings_0": {"content": "ii the SACCOs", "page": 10, "level": 5}}, {"headings_1": {"content": "rehabilitati", "page": 10, "level": 3}}], [{"headings_0": {"content": "ii the SACCOs", "page": 10, "level": 5}}, {"headings_1": {"content": "rehabilitati", "page": 10, "level": 3}}]], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,466,896,855", "metadata": {"headings": [{"headings_0": {"content": "2,466,896,855", "page": 10, "level": 3}}, {"headings_1": {"content": "ii the SACCOs", "page": 10, "level": 5}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAs a result of failure to utilise warrants;  \nSupply of irrigation equipments to farmers  \nInstallation of irrigation equipment at demonstration sites Payment for fuel supply under microscale irrigation, payment of NSSF for community based facilitators and salary deductions were partially done.  \nSalary payments and deductions were not remitted to the respective institutions  \nBugitimwa Seed Secondary School construction was incomplete", "metadata": {"headings": [{"headings_0": {"content": "2,466,896,855", "page": 10, "level": 3}}, {"headings_1": {"content": "ii the SACCOs", "page": 10, "level": 5}}, [{"headings_0": {"content": "2,466,896,855", "page": 10, "level": 3}}, {"headings_1": {"content": "ii the SACCOs", "page": 10, "level": 5}}]], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation Rermmendation \\| 1.5  \nLack of appropriate performance indicators and targets in the  \nwork plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, The Accounting 2016 states that the work plan of a vote shall indicate the key Officer should seek performance indicators to be used to gauge the outputs.  \nguidance from MOFPED on the Part A of the performance contract for Accounting Officers outlines the selection  \nof core performance requirements against which their performance should appropriate  \nbe assessed in regard to achievement of planned results. This requires performance  \nthe Accounting Officer to be assessed on the extent to which annual indicators  \nand key performance indicators and targets are achieved for key projects targets to avoid and/or programs.", "metadata": {"headings": [{"headings_0": {"content": "2,466,896,855", "page": 10, "level": 3}}, {"headings_1": {"content": "ii the SACCOs", "page": 10, "level": 5}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "such omissions", "metadata": {"headings": [{"headings_0": {"content": "such omissions", "page": 11, "level": 3}}, {"headings_1": {"content": "2,466,896,855", "page": 10, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "during planning I reviewed the approved work plan and sampled twenty-two (22) and budgeting. outputs with a total of twenty-three (23) activities. I noted the  \nfollowing;  \noe Sixteen (16) outputs with sixteen (16) activities had clear  \nperformance indicators and targets.  \ne Six (6) outputs did not have clear performance indicators  \nand targets as summarized in the table and detailed in  \nappendix 1. \nTable showing performance indicators and targets  \nCategory of No. of No of No. of No of % outputs outputs activitie Activities activities Quant sampled s in the with clear without  \nificati outputs performan clear  \non of \nce", "metadata": {"headings": [{"headings_0": {"content": "such omissions", "page": 11, "level": 3}}, {"headings_1": {"content": "2,466,896,855", "page": 10, "level": 3}}, [{"headings_0": {"content": "such omissions", "page": 11, "level": 3}}, {"headings_1": {"content": "2,466,896,855", "page": 10, "level": 3}}], [{"headings_0": {"content": "such omissions", "page": 11, "level": 3}}, {"headings_1": {"content": "2,466,896,855", "page": 10, "level": 3}}]], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performan", "metadata": {"headings": [{"headings_0": {"content": "performan", "page": 11, "level": 3}}, {"headings_1": {"content": "such omissions", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "indicators ce  \nand  \nindicators targets \nand targets Fully", "metadata": {"headings": [{"headings_0": {"content": "performan", "page": 11, "level": 3}}, {"headings_1": {"content": "such omissions", "page": 11, "level": 3}}, [{"headings_0": {"content": "performan", "page": 11, "level": 3}}, {"headings_1": {"content": "such omissions", "page": 11, "level": 3}}]], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 3}}, {"headings_1": {"content": "performan", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "outputs Outputs not", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 3}}, {"headings_1": {"content": "performan", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fully", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 3}}, {"headings_1": {"content": "quantified", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 3}}, {"headings_1": {"content": "fully", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that in cases where outputs were not quantified at all, management reported performance in a generic manner such as;  \nStaff salaries paid, SAACOS formulated and registered, community e \ntrainings and sensitizations done  \ne PDM activities coordinated, allowances paid, travel inland", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 3}}, {"headings_1": {"content": "fully", "page": 11, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 11, "level": 3}}, {"headings_1": {"content": "fully", "page": 11, "level": 3}}]], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "metadata": {"headings": [{"headings_0": {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "page": 11, "level": 6}}, {"headings_1": {"content": "quantified", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "maintained, stationery procured, office welfare procured, \nNo .\\| Observation \u201c  \nReccemmendation activities worth UGX.18.3Bn and noted that;  \nliaise with MOFPED e Thirteen (13) outputs with thirteen (13) activities and expenditure to ensure that worth UGX.16.8Bn were fully implemented.  \nsupplementary  \ne Two (2) outputs with two (2) activities worth UGX.0.94Bn were  \nfunding is available partially implemented.  \non time to e One (1) output with one (1) activity and expenditure worth implement all the UGX.0.44n was not implemented.  \nplanned", "metadata": {"headings": [{"headings_0": {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "page": 11, "level": 6}}, {"headings_1": {"content": "quantified", "page": 11, "level": 3}}, [{"headings_0": {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "page": 11, "level": 6}}, {"headings_1": {"content": "quantified", "page": 11, "level": 3}}]], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities.", "metadata": {"headings": [{"headings_0": {"content": "activities.", "page": 12, "level": 2}}, {"headings_1": {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "page": 11, "level": 6}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets  \nThe Accounting Category of No.of No\\_ of No.of No of No of Expen Officer should", "metadata": {"headings": [{"headings_0": {"content": "activities.", "page": 12, "level": 2}}, {"headings_1": {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "page": 11, "level": 6}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "activities.", "page": 12, "level": 2}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "outp activiti Activiti activities activi diture ensure that all non uts es in\\| es fully partially ties Amoun and partially asses the imple impleme not t (Bn) implemented  \nsed output mente nted impl  \ns d emen activities are ted prioritized in the Fully 13 13 13 0 0 16.8 subsequent implemented financial year.", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "activities.", "page": 12, "level": 2}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Partially 2 \\| 2 0 2 0 0.94", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented outputs", "metadata": {"headings": [{"headings_0": {"content": "implemented outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not 1 1 0 0 1 0.44", "metadata": {"headings": [{"headings_0": {"content": "implemented outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 12, "level": 3}}, {"headings_1": {"content": "implemented outputs", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 16 16 13 2 1 18.18 \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented", "page": 12, "level": 3}}, [{"headings_0": {"content": "outputs", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented", "page": 12, "level": 3}}]], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "example, the District partially implemented the following planned", "metadata": {"headings": [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities.  \ne Construction of Bugitimwa Seed Secondary School e Establishment of demonstration firms  \ne Roads rehabilitation under URF  \nMonitoring and supervision of UGIFT projects  \ne \nRefer to Appendix 2 (a, b, c & d) for details. \nThe Accounting Officer explained that Partial implementation of construction of Bugitmwa seed secondary school was attributed to lost contract execution time of 6months when the district was waiting a no objection from the ministry of education before construct signing. Under performance under URF roads rehabilitation was due to budget cut from 0.8bn to 0.49bn. \n\\| \n1.7  \nDelivery of Services from Implemented Activities \n+) Ne Programme Activity Focu Total Summary of Audit -M\u00e4nageme - o \ndetails s expendit findings conclusion nt area ure (Time, Response (UGX) Quality,  \nQuantity,", "metadata": {"headings": [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}, [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}]], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u Cost and", "metadata": {"headings": [{"headings_0": {"content": "u Cost and", "page": 13, "level": 3}}, {"headings_1": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Functionalit", "metadata": {"headings": [{"headings_0": {"content": "u Cost and", "page": 13, "level": 3}}, {"headings_1": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "y)", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 13, "level": 5}}, {"headings_1": {"content": "u Cost and", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Integrated Mechanized URF 8,000,000 At the time There was Mechanized Transport maintenance  \nof inspection timely maintenance Infrastructure of 2.0km km  \n24th completion of Patto- and Services of Patto-  \nNovember of works, Kaduwa road Kaduwa  \n2023, works which was 6 kms road  \nwere", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 13, "level": 5}}, {"headings_1": {"content": "u Cost and", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nresulted in not 2 km, complete but timely see attached there was service copy of absence of delivery. quarter 4", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 13, "level": 5}}, {"headings_1": {"content": "u Cost and", "page": 13, "level": 3}}, [{"headings_0": {"content": "y)", "page": 13, "level": 5}}, {"headings_1": {"content": "u Cost and", "page": 13, "level": 3}}]], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "water", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 13, "level": 3}}, {"headings_1": {"content": "y)", "page": 13, "level": 5}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "report", "metadata": {"headings": [{"headings_0": {"content": "report", "page": 13, "level": 6}}, {"headings_1": {"content": "water", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "channels/pat  \nannual  \nhways on reporting the sides of tables. the road. Annex 1. This may The over lead to water", "metadata": {"headings": [{"headings_0": {"content": "report", "page": 13, "level": 6}}, {"headings_1": {"content": "water", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "grown grass", "metadata": {"headings": [{"headings_0": {"content": "grown grass", "page": 13, "level": 3}}, {"headings_1": {"content": "report", "page": 13, "level": 6}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "logging in  \nwas due to the road lack routine hence", "metadata": {"headings": [{"headings_0": {"content": "grown grass", "page": 13, "level": 3}}, {"headings_1": {"content": "report", "page": 13, "level": 6}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "maintenance", "metadata": {"headings": [{"headings_0": {"content": "maintenance", "page": 13, "level": 3}}, {"headings_1": {"content": "grown grass", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "causing by road potholes to gangs. This develop.  \nwas due to However, a inadequate large section release of of the road  \nfunds by was well URF. Only graveled and 10,000,000 motorable. was released The drainage \nfor Ql yet channels the monthly were not bill was opened.", "metadata": {"headings": [{"headings_0": {"content": "maintenance", "page": 13, "level": 3}}, {"headings_1": {"content": "grown grass", "page": 13, "level": 3}}, [{"headings_0": {"content": "maintenance", "page": 13, "level": 3}}, {"headings_1": {"content": "grown grass", "page": 13, "level": 3}}]], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22,000,000", "metadata": {"headings": [{"headings_0": {"content": "22,000,000", "page": 13, "level": 3}}, {"headings_1": {"content": "maintenance", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "See annex 1 of quarterly release. Periodic URF 18,222,00 At the time There was We maintenance 0 of inspection timely appreciate of 1.6km 24th completion and we Bukimali-  \nNovember of works, maintain the \nN Programme Activity-- \u00absole Focu: Total Summary- of, Audit Manageme details s expendit findings conclusion nt  \narea ure (Time, Response (UGX) Quality,  \nQuantity,  \nCost and  \nFunctionalit  \n\u2014  \n\u2014  \nusers  \nespecially  \npedestrians.  \nblocks  \nrunning  \nwater down  \nthe trenches  \nand causes  \nsilting. There  \nwas also", "metadata": {"headings": [{"headings_0": {"content": "22,000,000", "page": 13, "level": 3}}, {"headings_1": {"content": "maintenance", "page": 13, "level": 3}}, [{"headings_0": {"content": "22,000,000", "page": 13, "level": 3}}, {"headings_1": {"content": "maintenance", "page": 13, "level": 3}}]], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "grass", "metadata": {"headings": [{"headings_0": {"content": "grass", "page": 14, "level": 3}}, {"headings_1": {"content": "22,000,000", "page": 13, "level": 3}}], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "overgrowth on the road sides. The drainage channels  \nwere not", "metadata": {"headings": [{"headings_0": {"content": "grass", "page": 14, "level": 3}}, {"headings_1": {"content": "22,000,000", "page": 13, "level": 3}}], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "opened.", "metadata": {"headings": [{"headings_0": {"content": "opened.", "page": 14, "level": 2}}, {"headings_1": {"content": "grass", "page": 14, "level": 3}}], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routine  \n2,766,000 At the time The quality At the time manual  \nof inspection of the road of audit maintenance  \n24th was not manual road of  \nNovember satisfactory gangs had", "metadata": {"headings": [{"headings_0": {"content": "opened.", "page": 14, "level": 2}}, {"headings_1": {"content": "grass", "page": 14, "level": 3}}], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nakiwonde-", "metadata": {"headings": [{"headings_0": {"content": "Nakiwonde-", "page": 14, "level": 2}}, {"headings_1": {"content": "opened.", "page": 14, "level": 2}}], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023, and this not been Bugitimwa  \ndrainage inconvenie deployed on Road.  \nchannels/tre nces road our roads to nches were users. It carry out silted and needs routine had over rehabilitati maintenance grown grass on. There activities, as because of was timely of now their inadequate completion contract has manual of the road renewed. maintenance works but See annex 1. Running the road  \nwater had needs to  \nformed  \nbe  \ngullies  \nrehabilitate  \nbeneath the d.  \ndrainage \ndelivery indicators. The table-below shows a summary of my key observations; details are provided in Section 5.0 of this report and in appendix 3.  \nProgram Activity Focus Total Summary Audit Managem me details area expenditure of findings conclusion ent (UGX) (Time, Response Quality,  \nQuantity,  \nCost and  \nFunctional \nAgro- Supply, Micro scale 430,675,132 At the time The The hybrid industrializ delivery and irrigation  \nation installation of", "metadata": {"headings": [{"headings_0": {"content": "Nakiwonde-", "page": 14, "level": 2}}, {"headings_1": {"content": "opened.", "page": 14, "level": 2}}, [{"headings_0": {"content": "Nakiwonde-", "page": 14, "level": 2}}, {"headings_1": {"content": "opened.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Nakiwonde-", "page": 14, "level": 2}}, {"headings_1": {"content": "opened.", "page": 14, "level": 2}}]], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 15, "level": 3}}, {"headings_1": {"content": "Nakiwonde-", "page": 14, "level": 2}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 15, "level": 9}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "134 farmers who were", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 15, "level": 9}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approved", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 15, "level": 9}}, {"headings_1": {"content": "equipment", "page": 15, "level": 9}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of microscale procureme inspection irrigation nt process 24th programme and lack of November seems to cofounding 2023, none have failed by farmers of the 134 in the caused the farmers had District. funds not and their received to be supplier data  \nirrigation There is spent. reports were  \nequipment. need to  \nprepared in  \nHowever, complete the  \nFY 2021- UGX.430,67 procurement", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 15, "level": 9}}, {"headings_1": {"content": "equipment", "page": 15, "level": 9}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022. 5,132 was proces to spent on ensure complement Supply,  \nary activities delivery and like", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 15, "level": 9}}, {"headings_1": {"content": "equipment", "page": 15, "level": 9}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "installation", "metadata": {"headings": [{"headings_0": {"content": "installation", "page": 15, "level": 3}}, {"headings_1": {"content": "approved", "page": 15, "level": 9}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilization of irrigation", "metadata": {"headings": [{"headings_0": {"content": "installation", "page": 15, "level": 3}}, {"headings_1": {"content": "approved", "page": 15, "level": 9}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 15, "level": 3}}, {"headings_1": {"content": "installation", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "awareness,  \nfarm visits, There was demonstrati delay in ons and implementati farm field on of the schools", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 15, "level": 3}}, {"headings_1": {"content": "installation", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activity", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were carried which out. There adversely were \naffected instances of service poor", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 15, "level": 3}}, [{"headings_0": {"content": "activity", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 15, "level": 3}}]], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "activity", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "storage of solar panels and", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "activity", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "generators", "metadata": {"headings": [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at \nthe Demonstrati on sites.", "metadata": {"headings": [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}, [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}]], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Natural Construction Water 18,920,048 At the time The existing Advice to Resources, and Developme of water tap dig the Environme extension of nt Grant  \nnt, Climate Nalutaso GFS (Piped", "metadata": {"headings": [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "inspection connections soak pit is 24th should be noted for \nwo\u00dfeuey asuodsay  \nJOM sey 0\\} ou\\} \u2018auop \u2018uonppe ayl Aq PISIP pue \n[", "metadata": {"headings": [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}, [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}]], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SUL SyJOM Aep S>10M uno Ajyjuow sBuneaow 3JUOP MalAal \"ss31bo1d sy1oda\u0131 sbunjeaw *\u2018peysene *@", "metadata": {"headings": [{"headings_0": {"content": "SUL SyJOM Aep S>10M uno Ajyjuow sBuneaow 3JUOP MalAal \"ss31bo1d sy1oda\u0131 sbunjeaw *\u2018peysene *@", "page": 16, "level": 1}}, {"headings_1": {"content": "generators", "page": 15, "level": 3}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "metadata": {"headings": [{"headings_0": {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "page": 16, "level": 1}}, {"headings_1": {"content": "SUL SyJOM Aep S>10M uno Ajyjuow sBuneaow 3JUOP MalAal \"ss31bo1d sy1oda\u0131 sbunjeaw *\u2018peysene *@", "page": 16, "level": 1}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "us", "metadata": {"headings": [{"headings_0": {"content": "us", "page": 16, "level": 5}}, {"headings_1": {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "page": 16, "level": 1}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uaaq 10) Aep jo Buleq UI Jo SJOM sy yyeys ays ale Sylom Adoy Sys xouuy \n4 \nuolsnjpuos BIE si 10,", "metadata": {"headings": [{"headings_0": {"content": "us", "page": 16, "level": 5}}, {"headings_1": {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "page": 16, "level": 1}}, [{"headings_0": {"content": "us", "page": 16, "level": 5}}, {"headings_1": {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "page": 16, "level": 1}}], [{"headings_0": {"content": "us", "page": 16, "level": 5}}, {"headings_1": {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "page": 16, "level": 1}}]], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Apny\u2019)", "metadata": {"headings": [{"headings_0": {"content": "Apny\u2019)", "page": 16, "level": 3}}, {"headings_1": {"content": "us", "page": 16, "level": 5}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "metadata": {"headings": [{"headings_0": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}, {"headings_1": {"content": "Apny\u2019)", "page": 16, "level": 3}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Arewwns sbuipuy \u2018AQuend pue Jeuonouny puawwo9a4 ayy 'sauljap\u0131nB sun! SPIEMUMOP YSL Sy] sao1\u0131nbsow psa\u0131q ay\\}  \n\\| \n\u2018Ou \u2018Auend Aq VSYMNA \u2018JONIMOH \\*sayoua.\\} SI Sn\u0131seied snonoajul Saseasip uonoadsul J9qUISAON \naI] 0] Buipunouuns SNIUNWIWOI de\\} sem BWI\\} uomaNn.AsU0o9 318m oydn aaa] \u2018auop pue aJaM \u2018Aem ey\\} Jo pue\\|", "metadata": {"headings": [{"headings_0": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}, {"headings_1": {"content": "Apny\u2019)", "page": 16, "level": 3}}, [{"headings_0": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}, {"headings_1": {"content": "Apny\u2019)", "page": 16, "level": 3}}], [{"headings_0": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}, {"headings_1": {"content": "Apny\u2019)", "page": 16, "level": 3}}]], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sop (Ay", "metadata": {"headings": [{"headings_0": {"content": "sop (Ay", "page": 16, "level": 2}}, {"headings_1": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4a\\}eM Buoje SOUL jeu) syasul Aew Buoje Jajem pebbo\\| youd\\} aauey sasneo Buejew oul Jajem 90/N0S \u201cpaduay aU)", "metadata": {"headings": [{"headings_0": {"content": "sop (Ay", "page": 16, "level": 2}}, {"headings_1": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "metadata": {"headings": [{"headings_0": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}, {"headings_1": {"content": "sop (Ay", "page": 16, "level": 2}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buoje auo\\}s sq pasapisuod Jusaald \njo ) pa", "metadata": {"headings": [{"headings_0": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}, {"headings_1": {"content": "sop (Ay", "page": 16, "level": 2}}, [{"headings_0": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}, {"headings_1": {"content": "sop (Ay", "page": 16, "level": 2}}]], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "metadata": {"headings": [{"headings_0": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, {"headings_1": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018s IW Jo  \nau\\} au PUB \n0 \nie0L S\u0131nypuadxa (x9n) ZOE\u2019STH'ZS9'T  \n\\|  \n\\| \nsm2og ea1e 1160 \\| \nAy\u0131n\u0131yay sjle\\}op", "metadata": {"headings": [{"headings_0": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, {"headings_1": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}, [{"headings_0": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, {"headings_1": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}], [{"headings_0": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, {"headings_1": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}], [{"headings_0": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, {"headings_1": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}], [{"headings_0": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, {"headings_1": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}]], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "metadata": {"headings": [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alepuosas T \u2019sieuenb WOOJSSe\\|D one.jsiuupe \njo peas JOOUDS paul] \u2019sunge] \u201ees pue \u2019y901q \u201cyey (ey I \n\\|\u00bb \nu \nwe\u0131\u00dfosd ow uvewunH jeqided awdojarap qu", "metadata": {"headings": [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}], [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}], [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}], [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}]], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|\u2018on", "metadata": {"headings": [{"headings_0": {"content": "|\u2018on", "page": 16, "level": 5}}, {"headings_1": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T \u20ac \n77 \nwo\u00dfeuey asuodsay", "metadata": {"headings": [{"headings_0": {"content": "|\u2018on", "page": 16, "level": 5}}, {"headings_1": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, [{"headings_0": {"content": "|\u2018on", "page": 16, "level": 5}}, {"headings_1": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}], [{"headings_0": {"content": "|\u2018on", "page": 16, "level": 5}}, {"headings_1": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}]], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= JO sey 0} uoisiMiedns au} \u2018auop \u2018UOMIPpe uolsi/uedns au} Aq P\u0131as\u0131p Bunsaulbua pue", "metadata": {"headings": [{"headings_0": {"content": "= JO sey 0} uoisiMiedns au} \u2018auop \u2018UOMIPpe uolsi/uedns au} Aq P\u0131as\u0131p Bunsaulbua pue", "page": 17, "level": 3}}, {"headings_1": {"content": "|\u2018on", "page": 16, "level": 5}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ylop padgidwa Aep", "metadata": {"headings": [{"headings_0": {"content": "= JO sey 0} uoisiMiedns au} \u2018auop \u2018UOMIPpe uolsi/uedns au} Aq P\u0131as\u0131p Bunsaulbua pue", "page": 17, "level": 3}}, {"headings_1": {"content": "|\u2018on", "page": 16, "level": 5}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A\u0131yyuow sBuneaw aUOp \u201cssaiBo.d sbuNssw *\u2018payoeye uejd SwNuesWu 40}9\u20ac1]U0D adojsyaeq", "metadata": {"headings": [{"headings_0": {"content": "A\u0131yyuow sBuneaw aUOp \u201cssaiBo.d sbuNssw *\u2018payoeye uejd SwNuesWu 40}9\u20ac1]U0D adojsyaeq", "page": 17, "level": 1}}, {"headings_1": {"content": "= JO sey 0} uoisiMiedns au} \u2018auop \u2018UOMIPpe uolsi/uedns au} Aq P\u0131as\u0131p Bunsaulbua pue", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0} ay} jo uatwjulodde aus pue PUISIP 40, qusuodwos \u201ceA au} Bulop aonpal au} ajbue \u2018asodai 49}2M 0} 40 pue jo 0} au} ur", "metadata": {"headings": [{"headings_0": {"content": "0} ay} jo uatwjulodde aus pue PUISIP 40, qusuodwos \u201ceA au} Bulop aonpal au} ajbue \u2018asodai 49}2M 0} 40 pue jo 0} au} ur", "page": 17, "level": 2}}, {"headings_1": {"content": "A\u0131yyuow sBuneaw aUOp \u201cssaiBo.d sbuNssw *\u2018payoeye uejd SwNuesWu 40}9\u20ac1]U0D adojsyaeq", "page": 17, "level": 1}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ayL uaoq Joj Aep jo SYIoM Bulaq UT jo sy.lom ayy yejs als ae SOM Ado) 4 als SUL jjIm SIU\\} Bulag ul Su S\\| 0\\} uo adojs jo yp\\}ed sSUIBIP apes wlo]s Ja\\}emM", "metadata": {"headings": [{"headings_0": {"content": "0} ay} jo uatwjulodde aus pue PUISIP 40, qusuodwos \u201ceA au} Bulop aonpal au} ajbue \u2018asodai 49}2M 0} 40 pue jo 0} au} ur", "page": 17, "level": 2}}, {"headings_1": {"content": "A\u0131yyuow sBuneaw aUOp \u201cssaiBo.d sbuNssw *\u2018payoeye uejd SwNuesWu 40}9\u20ac1]U0D adojsyaeq", "page": 17, "level": 1}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "syJOM aulynos Malnal syoda\u0131 6umnd Bunueid 2 punod", "metadata": {"headings": [{"headings_0": {"content": "syJOM aulynos Malnal syoda\u0131 6umnd Bunueid 2 punod", "page": 17, "level": 3}}, {"headings_1": {"content": "0} ay} jo uatwjulodde aus pue PUISIP 40, qusuodwos \u201ceA au} Bulop aonpal au} ajbue \u2018asodai 49}2M 0} 40 pue jo 0} au} ur", "page": 17, "level": 2}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uunjedsed s\u0131", "metadata": {"headings": [{"headings_0": {"content": "syJOM aulynos Malnal syoda\u0131 6umnd Bunueid 2 punod", "page": 17, "level": 3}}, {"headings_1": {"content": "0} ay} jo uatwjulodde aus pue PUISIP 40, qusuodwos \u201ceA au} Bulop aonpal au} ajbue \u2018asodai 49}2M 0} 40 pue jo 0} au} ur", "page": 17, "level": 2}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qua", "metadata": {"headings": [{"headings_0": {"content": "qua", "page": 17, "level": 3}}, {"headings_1": {"content": "syJOM aulynos Malnal syoda\u0131 6umnd Bunueid 2 punod", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uolsnjuod SEM ayy jnq se \"Buro\u00dfuo SI 103 \n\\| \u00bb padejap uonNa]dwo) Bunoyuou \u2018uolsiiadns", "metadata": {"headings": [{"headings_0": {"content": "qua", "page": 17, "level": 3}}, {"headings_1": {"content": "syJOM aulynos Malnal syoda\u0131 6umnd Bunueid 2 punod", "page": 17, "level": 3}}, [{"headings_0": {"content": "qua", "page": 17, "level": 3}}, {"headings_1": {"content": "syJOM aulynos Malnal syoda\u0131 6umnd Bunueid 2 punod", "page": 17, "level": 3}}]], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HpnyY--|-", "metadata": {"headings": [{"headings_0": {"content": "HpnyY--|-", "page": 17, "level": 1}}, {"headings_1": {"content": "qua", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SHOU jo yofoid sY\u0131om gs dJOUL peau aso) pue", "metadata": {"headings": [{"headings_0": {"content": "SHOU jo yofoid sY\u0131om gs dJOUL peau aso) pue", "page": 17, "level": 4}}, {"headings_1": {"content": "HpnyY--|-", "page": 17, "level": 1}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I L", "metadata": {"headings": [{"headings_0": {"content": "I L", "page": 17, "level": 3}}, {"headings_1": {"content": "SHOU jo yofoid sY\u0131om gs dJOUL peau aso) pue", "page": 17, "level": 4}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-Asewiung sbulpuly \u201cAyquend pue jeuoipung uolsoja BulAo.jsap *Sainjonajs SWI", "metadata": {"headings": [{"headings_0": {"content": "-Asewiung sbulpuly \u201cAyquend pue jeuoipung uolsoja BulAo.jsap *Sainjonajs SWI", "page": 17, "level": 1}}, {"headings_1": {"content": "I L", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2019aun]) \u201cA\u0131jend (m \nau) uolpadsu\u0131 JaquaAoN \u2018C707 SYIOM \"Bulo\u00dfuo BHuryjen, Buyoos JOWaUT jeU19X3 SOM Japun 0\\} uleus\\} \u2018adeos Buryjeysul Bululeye sbuipying Buryoyid PInoys Pa.4apIsuo9 sapIispnuu BulAossap \u2018sounjoniys", "metadata": {"headings": [{"headings_0": {"content": "-Asewiung sbulpuly \u201cAyquend pue jeuoipung uolsoja BulAo.jsap *Sainjonajs SWI", "page": 17, "level": 1}}, {"headings_1": {"content": "I L", "page": 17, "level": 3}}, [{"headings_0": {"content": "-Asewiung sbulpuly \u201cAyquend pue jeuoipung uolsoja BulAo.jsap *Sainjonajs SWI", "page": 17, "level": 1}}, {"headings_1": {"content": "I L", "page": 17, "level": 3}}]], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LONONASU09 SBM pue \u2018auop pue aM \u2018AeM au} Jo pue| Buoje SuoJs eq usaa\u0131d uolsola", "metadata": {"headings": [{"headings_0": {"content": "LONONASU09 SBM pue \u2018auop pue aM \u2018AeM au} Jo pue| Buoje SuoJs eq usaa\u0131d uolsola", "page": 17, "level": 3}}, {"headings_1": {"content": "-Asewiung sbulpuly \u201cAyquend pue jeuoipung uolsoja BulAo.jsap *Sainjonajs SWI", "page": 17, "level": 1}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo 13509 pue wol ul IV yo Ulpz tas alam ana dass ou\\} s\\|jem au\\} PUB 0\\} PUB wol ou\\} \n=  \nI jeJoL ain\\}ipusdxa (x9n) 828'bbE'8E9  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "LONONASU09 SBM pue \u2018auop pue aM \u2018AeM au} Jo pue| Buoje SuoJs eq usaa\u0131d uolsola", "page": 17, "level": 3}}, {"headings_1": {"content": "-Asewiung sbulpuly \u201cAyquend pue jeuoipung uolsoja BulAo.jsap *Sainjonajs SWI", "page": 17, "level": 1}}, [{"headings_0": {"content": "LONONASU09 SBM pue \u2018auop pue aM \u2018AeM au} Jo pue| Buoje SuoJs eq usaa\u0131d uolsola", "page": 17, "level": 3}}, {"headings_1": {"content": "-Asewiung sbulpuly \u201cAyquend pue jeuoipung uolsoja BulAo.jsap *Sainjonajs SWI", "page": 17, "level": 1}}]], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "vt", "metadata": {"headings": [{"headings_0": {"content": "vt", "page": 17, "level": 2}}, {"headings_1": {"content": "LONONASU09 SBM pue \u2018auop pue aM \u2018AeM au} Jo pue| Buoje SuoJs eq usaa\u0131d uolsola", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sn90J eae J416n", "metadata": {"headings": [{"headings_0": {"content": "vt", "page": 17, "level": 2}}, {"headings_1": {"content": "LONONASU09 SBM pue \u2018auop pue aM \u2018AeM au} Jo pue| Buoje SuoJs eq usaa\u0131d uolsola", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EB", "metadata": {"headings": [{"headings_0": {"content": "EB", "page": 17, "level": 2}}, {"headings_1": {"content": "vt", "page": 17, "level": 2}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jo 0\\} \nAyanay ape\u0131\u00dfdn opuodnuus II sjle\\}3p wlesH aus)", "metadata": {"headings": [{"headings_0": {"content": "EB", "page": 17, "level": 2}}, {"headings_1": {"content": "vt", "page": 17, "level": 2}}, [{"headings_0": {"content": "EB", "page": 17, "level": 2}}, {"headings_1": {"content": "vt", "page": 17, "level": 2}}]], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "III", "metadata": {"headings": [{"headings_0": {"content": "III", "page": 17, "level": 3}}, {"headings_1": {"content": "EB", "page": 17, "level": 2}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "we\u0131\u00dfolg", "metadata": {"headings": [{"headings_0": {"content": "we\u0131\u00dfolg", "page": 17, "level": 1}}, {"headings_1": {"content": "III", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sw", "metadata": {"headings": [{"headings_0": {"content": "sw", "page": 17, "level": 3}}, {"headings_1": {"content": "we\u0131\u00dfolg", "page": 17, "level": 1}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|'ON |", "metadata": {"headings": [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. \\|..Program. ...\\|. Activity Focus Total Summary Audit Managem .\\|\\}..... me details area expenditure of findings conclusion ent  \n(UGX) (Time, Response Quality,  \nQuantity,  \nCost and  \nFunctional  \nity) \n= \nprogress \nI advised the Accounting Officer to ensure correction of the identified defects and fast track pendin works to completion in improving service delivery \n2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \nIn 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. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nSironko DLG had a wage budget of UGX.28,256,870,235, out of which UGX.27,528,371,086 was utilised for the period under review. Below is a summary of the key findings from the special audit;  \nNo Observation Recommendation 2.1 Utilization of the Wage Budget  \nThe Accounting The DLG had an initial approved wage budget of UGX.22,916,013,000, and Officer  \nshould obtained supplementary funding of UGX.5,340,857,235 resulting into a ensure that realised revised wage budget of UGX.28,256,870,235 (excluding pensions and funds are spent as gratuity), of which all was warranted.", "metadata": {"headings": [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}, [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}]], "page": 18, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 18, "level": 9}}, {"headings_1": {"content": "|'ON |", "page": 17, "level": 5}}], "page": 18, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.28,256,870,235, UGX.27,528,371,086 was utilized by the DLG resulting in un-utilized warrants of UGX.728,499,149 representing utilization of 97% as summarized in the table below;  \nApproved Supple Revised Warran Payment Unspent mentar  \nts UGX. s UGX. Balance \nIn addition,~$2\u00b0 individuals had not accessed the \u2018payroll by end of June, the", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 18, "level": 9}}, {"headings_1": {"content": "|'ON |", "page": 17, "level": 5}}, [{"headings_0": {"content": "budgeted.", "page": 18, "level": 9}}, {"headings_1": {"content": "|'ON |", "page": 17, "level": 5}}]], "page": 18, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "relevant", "metadata": {"headings": [{"headings_0": {"content": "relevant", "page": 19, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 18, "level": 9}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "relevant", "page": 19, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 18, "level": 9}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the stakeholders to District wage bill.  \nensure prompt The summary of the validation exercise is shown in the table updates of the below; payroll going Details Number of Amount (UGX) forward. A Individuals \\| (Annual base pay as  \nfollow-up of the er per headcount) affected staff of staff as per the 2,316  \n19,812,517,834", "metadata": {"headings": [{"headings_0": {"content": "relevant", "page": 19, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 18, "level": 9}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 19, "level": 2}}, {"headings_1": {"content": "relevant", "page": 19, "level": 2}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ayroll  \nValidated as follows \nimmediately be Total number of staff 1,797 15,107,098,457 made by verified (complete/fully  \nmanagement so verified) (A)  \n\u2014 as to have them Partially verified 462 4,215,701,846 access the", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 19, "level": 2}}, {"headings_1": {"content": "relevant", "page": 19, "level": 2}}, [{"headings_0": {"content": "should", "page": 19, "level": 2}}, {"headings_1": {"content": "relevant", "page": 19, "level": 2}}]], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Individuals", "metadata": {"headings": [{"headings_0": {"content": "(Individuals", "page": 19, "level": 6}}, {"headings_1": {"content": "should", "page": 19, "level": 2}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "whose", "metadata": {"headings": [{"headings_0": {"content": "whose", "page": 19, "level": 3}}, {"headings_1": {"content": "(Individuals", "page": 19, "level": 6}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payroll. information availed at the  \nphysical verification did  \nnot fulfil all the  \nrequirements) (B)  \nNot verified (appeared \\| for a \\| validation but not verified)  \nLo The total number of staff 57", "metadata": {"headings": [{"headings_0": {"content": "whose", "page": 19, "level": 3}}, {"headings_1": {"content": "(Individuals", "page": 19, "level": 6}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "489,717,531", "metadata": {"headings": [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "who did not appear for  \nheadcount (no-shows) (D)  \nSubtotal (A+B+C+D)=E 2,316 19,812,517,834 New records (F) 92 835,720,620 Total number of employees 2,408 20,158,520,923 validated (E+F)  \n\\*\\* Overall total covered means the total of verified (complete/fully verified), Partially verified, not verified (appeared for validation but not verified), no shows and new records.  \nThe following observations were made;  \na) Out of 1,797 (77.6%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 462 (20%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc)  \nA total of 57 (2.4 %) employees on the payroll did not appear for the validation and were categorised as follows; \ni. 11 employees who did not appear for the headcount were", "metadata": {"headings": [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}, [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}], [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}], [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}]], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Response \u00ab  \nThe Accounting Officer stated that efforts are being made to have the  \ngenuine employees avail themselves for validation. However, some officers  \nin question died and others retired from service.  \n2.3 Inconsistencies in Employee Details  \nThe Accounting A total of 195 employees on the payroll had inconsistencies in their dates of Officer  \nshould birth, captured in the payroll and data captured by NIRA on the National engage  \nthe IDs. The information is critical in the identification of an individual.  \naffected staff and Implication ensure that employee records Inconsistent information undermines the integrity of the District\u2019s records  \nare duly updated and may complicate the employee service history and retirement  \nand brought to procedures. Where the errors in dates of birth increase the length of service,  \nthe attention of it may lead to the irregular extension of employee service.  \nthe Ministry of Public Service", "metadata": {"headings": [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 3}}, {"headings_1": {"content": "489,717,531", "page": 19, "level": 2}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "within a specified The Accounting Officer explained that the inconsistencies highlighted are as  \ntimeline  \nfor a result of errors created by the data entrants at Ministry of Public Service  \nduring the time of migration from legacy to IPPS. Furthermore, individual appropriate staffs have been contacted to provide document for submission to the MoPS action.  \nfor correction. However, there are always delays because of the many stake  \nholders like the MoPS in consultation with NIRA.  \n2.4 Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of the The Accounting payroll including planning, budgeting and payments for the period of four Officer", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 3}}, {"headings_1": {"content": "489,717,531", "page": 19, "level": 2}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 20, "level": 2}}, {"headings_1": {"content": "Management", "page": 20, "level": 3}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "years (2019/2020-2022/2023). reconcile payrolls on a monthly I noted that;  \nbasis to ensure a) 1,180 employee records were captured on wrong scale/notches that salaries are leading to an over computation of UGX.23,316,622 and under paid accurately computation of UGX.46,485,536.  \nas per the salary scales  \nand b) Over-remittance of UGX.46,626,739 and under-remittance of  \nUGX.34,261,159 of statutory deductions were made by the entity during budget  \nfor \nthe period. \nannual salary", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 20, "level": 2}}, {"headings_1": {"content": "Management", "page": 20, "level": 3}}, [{"headings_0": {"content": "should", "page": 20, "level": 2}}, {"headings_1": {"content": "Management", "page": 20, "level": 3}}], [{"headings_0": {"content": "should", "page": 20, "level": 2}}, {"headings_1": {"content": "Management", "page": 20, "level": 3}}]], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "increments", "metadata": {"headings": [{"headings_0": {"content": "increments", "page": 20, "level": 3}}, {"headings_1": {"content": "should", "page": 20, "level": 2}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "c) Over-remittance of UGX.34,071,987 and under-remittance of where necessary. UGX.35,021,864 of non-statutory deductions were made by the entity In addition, the during the period.  \nHCM system should", "metadata": {"headings": [{"headings_0": {"content": "increments", "page": 20, "level": 3}}, {"headings_1": {"content": "should", "page": 20, "level": 2}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "be", "metadata": {"headings": [{"headings_0": {"content": "be", "page": 20, "level": 2}}, {"headings_1": {"content": "increments", "page": 20, "level": 3}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Management Response  \nreviewed  \nto The Accounting Officer explained that previously, scales and notches  \npayments were system automated. However, this has been noted and automate the recoveries are being affected for overpayments and for underpayments are increments since being updated accordingly.  \nthey are based \n2.5 - Delayed deletion of employees from:the payrcil:-  \nThe Accounting I noted that UGX.148,066,289 was paid to 41 staff who had either been Officer  \nshould retired, transferred, absconded or died. These resulted into financial loss to initiate a process", "metadata": {"headings": [{"headings_0": {"content": "be", "page": 20, "level": 2}}, {"headings_1": {"content": "increments", "page": 20, "level": 3}}, [{"headings_0": {"content": "be", "page": 20, "level": 2}}, {"headings_1": {"content": "increments", "page": 20, "level": 3}}]], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "government.", "metadata": {"headings": [{"headings_0": {"content": "government.", "page": 21, "level": 6}}, {"headings_1": {"content": "be", "page": 20, "level": 2}}], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of deleting these \nManagement Response \nnames on the The Accounting Officer explained that this was attributed to improper payroll. For staff documentation at the time of retirement. However, management has started on transfer of undertaking sensitization of retirees on the due date of retirement as early service,  \nthe as possible and recoveries on the affected officers to be effected on Form Accounting NS20b during payment of gratuity.  \nOfficer should initiate a process of transfer of salary payment to their new duty", "metadata": {"headings": [{"headings_0": {"content": "government.", "page": 21, "level": 6}}, {"headings_1": {"content": "be", "page": 20, "level": 2}}, [{"headings_0": {"content": "government.", "page": 21, "level": 6}}, {"headings_1": {"content": "be", "page": 20, "level": 2}}], [{"headings_0": {"content": "government.", "page": 21, "level": 6}}, {"headings_1": {"content": "be", "page": 20, "level": 2}}]], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "stations.", "metadata": {"headings": [{"headings_0": {"content": "stations.", "page": 21, "level": 3}}, {"headings_1": {"content": "government.", "page": 21, "level": 6}}], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an Review of the DLG Staff Establishment  \nThe Accounting Review of the establishment revealed;  \nOfficer should Out of 3,713 approved positions, a total of 2,341 positions were filled liaise with the leaving a gap of 1,372 vacant positions.  \nMoFPED and ensure provision", "metadata": {"headings": [{"headings_0": {"content": "stations.", "page": 21, "level": 3}}, {"headings_1": {"content": "government.", "page": 21, "level": 6}}], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of enough wage Understaffing hinders the District\u2019s ability to deliver its objectives, while funds for the overstaffing affects the wage budget of the District and could be an indicator District and also of an inadequate staff structure.  \nliase with the Ministry of Public Management Response  \nService to ensure The Accounting Officer explained that the issue of under staffing has majorly the integration of been affected by wage shortfalls which affected planned recruitments.  \nthe staff list into the IPPS/HCM to allow for easier interface. \nEMPHASIS OF MATTER  \nWithout 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; \n3.0  \nUnrecovered YLP and UWEP funds  \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 1,266,385,229 as supported by Note 22\u00a9 in the financial statements at the closure of the financial year, yet the Programmes ended with the introduction of the \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0  \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}]], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 22, "level": 8}}, {"headings_1": {"content": "Implication", "page": 21, "level": 3}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 22, "level": 8}}, {"headings_1": {"content": "Implication", "page": 21, "level": 3}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 22, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 22, "level": 8}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 22, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 22, "level": 8}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 22, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 22, "level": 2}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nSironko District received UGX.374,885,095, out of UGX.374,885,095 budgeted representing (100%) for the financial year 2022/23. Out of the UGX.374,885,095 received, the District spent UGX.374,884,095 (98%) leading to un-utilized funds of UGX.1,000 which was residual. \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": "(DWSSCG)", "page": 22, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 22, "level": 2}}, [{"headings_0": {"content": "(DWSSCG)", "page": 22, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 22, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 22, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 22, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 22, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 22, "level": 2}}]], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 22, "level": 8}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations  \ne All the budgeted projects were provided for in the approved five-year", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 22, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 22, "level": 8}}]], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development plan", "metadata": {"headings": [{"headings_0": {"content": "development plan", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All water projects implemented were eligible thus there was implementation of higher priority projects.  \no I reviewed \nI reviewed the planning of Sironko DLG and noted that the ongoing UGFIT project (Bugitimwa Seed Secondary School) had not been provided with water sources that were accessible by the local Community. \nAs a result, UGIFT projects had water constraints and the surrounding communities didn\u2019t benefit from water sources that were supposed to accompany the projects. Further, failure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant objectives.", "metadata": {"headings": [{"headings_0": {"content": "development plan", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}, [{"headings_0": {"content": "development plan", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}], [{"headings_0": {"content": "development plan", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "development plan", "page": 22, "level": 1}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure compliance with the regulations by providing the required access to clean water sources. \n4.1.2.2 Funding and Absorption  \nI reviewed the budget performance of Sironko DLG and noted the following;  \no UGX.374,885,095 (100%) was received, out of UGX.374,885,095 budgeted. Out of the funds received UGX.149,954,038 (40%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.224,931,057 (60%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below; \nPurpose Budgeted Released", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "development plan", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "development plan", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "development plan", "page": 22, "level": 1}}]], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "amount", "metadata": {"headings": [{"headings_0": {"content": "amount", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "amount", "metadata": {"headings": [{"headings_0": {"content": "amount", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rural Water and Sanitation Sub-Grant 149,954,038 149,954,038  \ntraditional component  \n2 Piped Water Sub-Grant (UgIFT 224,931,057 224,931,057 Fr", "metadata": {"headings": [{"headings_0": {"content": "amount", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component", "metadata": {"headings": [{"headings_0": {"content": "component", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|Ttal 374,885,095 374,885,095 7 \noe Out of the funds received of UGX.149,954,038 (40%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.224,931,057 (99.99%) was spent leaving UGX.1,000 (0.01%) un-utilized while, out of funds received of UGX.224,931,057 (60%) for the Piped Water Sub-Grant (UgIFT component), UGX.224,931,057 (100%) was spent as shown in the table below; \nCategory Approved Release Expenditure % Estimate", "metadata": {"headings": [{"headings_0": {"content": "component", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}, [{"headings_0": {"content": "component", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}], [{"headings_0": {"content": "component", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}]], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Absorption", "metadata": {"headings": [{"headings_0": {"content": "Absorption", "page": 23, "level": 2}}, {"headings_1": {"content": "component", "page": 23, "level": 3}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A B) (UGX C) (UGX B-C) (UGX Rural Water 5 \nSn. -\\|-\\\\Water Contract Expenditure Planned -Audit-Remarks \\| \nProjects/ Amount outputs facilities  \n1 Rehabilitation of 2,305,774 2,076,928", "metadata": {"headings": [{"headings_0": {"content": "Absorption", "page": 23, "level": 2}}, {"headings_1": {"content": "component", "page": 23, "level": 3}}, [{"headings_0": {"content": "Absorption", "page": 23, "level": 2}}, {"headings_1": {"content": "component", "page": 23, "level": 3}}], [{"headings_0": {"content": "Absorption", "page": 23, "level": 2}}, {"headings_1": {"content": "component", "page": 23, "level": 3}}]], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Absorption", "page": 23, "level": 2}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namwejje water implemented spring  \n2 Protection of 2,329,940 2,100,336 1 1 Fully Wamayi Spring implemented 3 Rehabilitation of 2,367,729 2,136,744 1 1 Fully Lungongo water implemented spring in Buteza  \nSC  \n4 Construction 20,988,660 18,920,048 1 1 Fully and extension of  \nimplemented Nalutaso GFS  \n5 Construction 39,999,876 36,066,408 1. 1 Fully and extension of  \nimplemented Masha GFS  \n6 Construction 37,219,560 33,558,560 1 1 Fully and extension of  \nimplemented Buteza GFS  \n7 Construction 32,184,051 29,015,280 1 1 Fully and extension of  \nimplemented Bumasifwa GFS  \n8 Extension of 40,081,650 36,140,888 1", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Absorption", "page": 23, "level": 2}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mudoko GFS implemented 9 Extension of 15,326,430 13,828,808 1 1 Fully Butandiga GFS implemented 10 Survey, design 29,800,900 28,285,600 1 1 Fully and  \nimplemented", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "documentation", "metadata": {"headings": [{"headings_0": {"content": "documentation", "page": 24, "level": 2}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of Kazesui GFS  \n11 Rehabilitation of 8,000,124 7,208,600 2 2 Fully  \n2 boreholes in  \nimplemented Sironko TC &  \nBukhulo S/C  \n12 Rehabilitation of 8,200,000 7,785,345  \nFully  \n2 boreholes at  \nimplemented", "metadata": {"headings": [{"headings_0": {"content": "documentation", "page": 24, "level": 2}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kisenyi", "metadata": {"headings": [{"headings_0": {"content": "Kisenyi", "page": 24, "level": 7}}, {"headings_1": {"content": "documentation", "page": 24, "level": 2}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13 Rehabilitation of 7,979,160 6,756,970  \nFully  \n2 boreholes at  \nimplemented Bumalema and  \nLulembe  \n14 Construction of 18,526,334 16,702,672", "metadata": {"headings": [{"headings_0": {"content": "Kisenyi", "page": 24, "level": 7}}, {"headings_1": {"content": "documentation", "page": 24, "level": 2}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Kisenyi", "page": 24, "level": 7}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 stance implemented drainable pit \n4.1.2.3 Land ownership and maintenance of assets register", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Kisenyi", "page": 24, "level": 7}}, [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Kisenyi", "page": 24, "level": 7}}]], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 25, "level": 1}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], "page": 25, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 5.3 and 4.1.8 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 provides that;  \nLGs should have proof of land ownership or consent of land offer (e.g. land title, e \nagreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects.  \noe LGs should maintain updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the management of fixed assets and made the following observations; \noe The District did not have land titles, agreements, formal consent, or MoUs for the land on which seventeen (17) water facilities were constructed as shown", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 25, "level": 1}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}, [{"headings_0": {"content": "nn", "page": 25, "level": 1}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], [{"headings_0": {"content": "nn", "page": 25, "level": 1}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], [{"headings_0": {"content": "nn", "page": 25, "level": 1}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}]], "page": 25, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 25, "level": 2}}, {"headings_1": {"content": "nn", "page": 25, "level": 1}}], "page": 25, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BE Water", "metadata": {"headings": [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], "page": 25, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned Actual Varian Expenditure Audit Remarks Projects/faciliti quantity quanti ce (UGX)  \nes \nty \nGFS extensions 6 167,529,992 Complete and \\| E and rehabilitation 6 = functional \nSpring protection Complete and 2 a rehabilitation 3 3 - 6,314,008 functional Borehole siting,  \nComplete and  \nDrilling & functional 3 rehabilitations 6 6 2 21,750,915  \nSurvey, design  \nand Complete and documentation of functional \n\\| \n4 Kazesui GFS I 1 - 28,285,600  \nConstruction of  \ndrainable pit 1 16,702,672 Complete and 5 latrine 1 - functional B  \nTotal 17 17 240,583,187 \nConsequently, the projects are exposed to denial of service to the communities due to land wrangles. \noe All piped water supply -systems -being constructed in- the DLG must have approved engineering designs from the Ministry of Water and Environment. \no 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. \noe All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}, [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}]], "page": 25, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], "page": 26, "document_name": "Sironko 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 e  \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nI carried out physical inspections on the 24\" November 2023 on one (01) newly o  \nconstructed water facilities to assess indicators of service delivery. I observed that all water facilities were functional as shown below. \nSn. Water Contract Expenditure Planned Actual Audit recites Amount outputs implemented Remarks facilities  \nConstruction 20,988,660 18,920,048  \nComplete and and  \nfunctional extension of  \nNalutaso  \nGFS  \n\\| Total \\| 20,988,660 18,920,048 \nThe Accounting Officer explained that efforts are being made to give everybody clean water by completing all projects. \nRecommendation  \nThe Accounting Officer should aim at executing all the planned projects. \n4.1.2.5 Inspection of water Grant activities  \nI conducted physical inspections on one of the tap connections of the extension of \nN Activity Total  \no details expenditur \nPictures - - . ] Summary of Audit -", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}]], "page": 26, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Managemen", "metadata": {"headings": [{"headings_0": {"content": "Managemen", "page": 27, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 26, "level": 2}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "findings (Time, conclusio t Response e (UGX) Quality, n  \nQuantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "Managemen", "page": 27, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 26, "level": 2}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 7}}, {"headings_1": {"content": "Managemen", "page": 27, "level": 2}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1\\} Constructio 18,920,048  \nAt the time of The \nAdvice to dig n and \ninspection 24\u00ae existing the soak pit", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 7}}, {"headings_1": {"content": "Managemen", "page": 27, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 27, "level": 7}}, {"headings_1": {"content": "Managemen", "page": 27, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 7}}, {"headings_1": {"content": "Managemen", "page": 27, "level": 2}}]], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "extension", "metadata": {"headings": [{"headings_0": {"content": "extension", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 7}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "November 2023, water tap is noted for of Nalutaso  \nthe GFS had been connections action  \nGFS (Tap  \ninstalled and had should be", "metadata": {"headings": [{"headings_0": {"content": "extension", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 7}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "extension", "metadata": {"headings": [{"headings_0": {"content": "extension", "page": 27, "level": 3}}, {"headings_1": {"content": "extension", "page": 27, "level": 3}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a good water rehabilitate at Mutufu  \nyield. Some d by HC IV)  \nhouseholds were digging already connected soak pits. and There was utilizing/consumin timely  \ng the water. completion There was no of works, soak pit as which recommended by resulted in the RUWASA timely guidelines.", "metadata": {"headings": [{"headings_0": {"content": "extension", "page": 27, "level": 3}}, {"headings_1": {"content": "extension", "page": 27, "level": 3}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "service", "metadata": {"headings": [{"headings_0": {"content": "service", "page": 27, "level": 3}}, {"headings_1": {"content": "extension", "page": 27, "level": 3}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "However, water delivery. runs downwards  \nalong trenches.  \nThere is risk that  \nparasitic insects  \nlike mosquitoes  \nmay breed along  \nthe water logged  \ntrench hence  \ncauses infectious  \ndiseases like  \nmalaria to the surrounding  \ncommunities. The  \nu tap water  \nsource De was fenced. \nRecommendation  \nThe Accounting Officer should correct the identified defects for improved service", "metadata": {"headings": [{"headings_0": {"content": "service", "page": 27, "level": 3}}, {"headings_1": {"content": "extension", "page": 27, "level": 3}}, [{"headings_0": {"content": "service", "page": 27, "level": 3}}, {"headings_1": {"content": "extension", "page": 27, "level": 3}}]], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "service", "page": 27, "level": 3}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) Project completion  \nRegulation 18(3) of the LGFAR, 2007 states that budget estimates shall be based on \n\\| a ie, ar @ Fully  \na  \nBorehole siting, Drilling &  \nimplemented 3 rehabilitations + 6 6 - 21,750,915", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "service", "page": 27, "level": 3}}, [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "service", "page": 27, "level": 3}}]], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 28, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Survey, design and implemented 4 documentation of Kazesui GFS", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 28, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 28,285,600 Construction of drainable pit\n- 16,702,672 Fully  \n5 latrine implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 28, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "240,583,1", "metadata": {"headings": [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total  \n87  \nti \nb) Preparation and submission of quarterly reports  \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local Governments are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadline for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted two (2) performance reports for all the quarters after the deadlines given for submission of the reports as shown in the table below;  \nNo Details Deadline for Actual date of  \nsubmission  \nsubmission \n1 Quarter One 10\" October, 2022 11-09-2022 On-time Quarter Two 10\" January, 2023 09-01-2023 On-time \\| 3 Quarter Three 10\" April, 2023 11-04-2023 Delayed \\| \\| 4 Quarter Four to\" July, 2023 13-07-2023 Delayed \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer acknowledged the finding.", "metadata": {"headings": [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}, [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}], [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}], [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}], [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}], [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}]], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely submission of performance reports. \nc) Functionality of projects  \nAfter document review and interviews, I further carried out physical inspections on a sample of two (2) implemented projects on 24/11/23. These projects had a total of twelve (12) sites, out of which I sampled two (02). \n~- I noted the following;  \ne I considered all the sampled projects as being fully functional since the installations in all 2 of the visited sites were complete with reasonably good yields and being used by the community;  \n\u00b0 I considered all the 2 sampled projects as being functional. \n4.2  \nIMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM  \nThe 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. \nSironko District received UGX.5,728,705,872 (100%), out of UGX.5,728,705,872 budgeted to the implement the programme. The following activities were undertaken; \nSn Activity \nPlanned Actual \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}]], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 29, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], "page": 29, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of Bugitimwa Seed School  \n1 seed school  \n1 seed school B Micro-scale irrigation n/a - 3 Upgrade of Simupondo HC II to III \n\\| 1 health centre  \n1 health centre \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 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.2.1.1 Funding and Absorption  \nOut of the approved budget of UGX.5,728,705,872, the district received UGX.5,728,705,872 (100%) resulting in to no short fall. Out of the received funds, UGX.2,626,435,317 (46%) was spent, thus leaving UGX.3,102,270,555 (54%) unutilized. Details are in the table below;  \nDetails Approved budget Warrants/ Expenditure Under Under absorption (UGX) Release (UGX) (UGX) funding \nAs a result, education, agricultural and health -services were delayed to the intended: --- : -- beneficiaries. \nThe Accounting Officer explained that construction of the seed school is an ongoing project ending October 2024 and funding is released in phases.", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}, [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}]], "page": 29, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure compliance with the guidelines. \n4.2.1.2 Inspection of UgiFT activities  \nI conducted physical inspections of the construction of Bugitimwa Seed Secondary School and Simupondo Health Centre III on 24th November, 2023 to assess service delivery indicators. I observed the following; \n4.2.1.3 Progress of works for the construction of Bugitimwa Seed Secondary", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}]], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 14 of the PPDA regulations require an Accounting Officer to have the overall responsibility of the successful execution of the procurement, disposal and contract management processes and ensure that implementation of the contract is in accordance with the agreed terms.  \nReview of contract documents for the construction of Bugitimwa Seed Secondary School under the Uganda Intergovernmental Fiscal Transfers Program (UgIFT) revealed that works were supposed to commence on 10/11/2022 and were slated to end by 10/06/2024 under contract MoES/UGIFT/WRKS/21-22/00005 LOT 34 ata total cost of UGX.3,067,168,998 by M/S Bam Construction & Surveyors Limited. \nBy the end of the financial year under audit, physical inspection on 24th November, 2023 revealed that construction works were estimated at 40% completion level as the structures were on beam level but UGX.1,509,753,692 had not been paid to the contractor as shown below. \nAmount paid Balance Advance 613,433,799 2,453,735,199 Certificate No. 1", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}, [{"headings_0": {"content": "School", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "School", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}]], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "493,981,507 1,959,753,692", "metadata": {"headings": [{"headings_0": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}, {"headings_1": {"content": "School", "page": 30, "level": 2}}], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payment against advance guarantee of 450,000,000", "metadata": {"headings": [{"headings_0": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}, {"headings_1": {"content": "School", "page": 30, "level": 2}}], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,509,753,692", "metadata": {"headings": [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I & M Bank \nTotal \n\\| 1,557,415,307 \\| \nPending works included roofing, insertion of windows and doors, painting, water connections, compound levelling and other finishing works as shown below. \nDue to \u2018the within the steep terrain vicinity.  \nof the land  \nscape,  \nThe  \ninstalling  \nAccounting retaining Officer walls along explained that the buildings a clerk of and stone works has pitching \nbeen  \nshould be employed for considered day to day supervision of to prevent the works mudslides being done. In and erosion addition, from  \nroutine destroying supervision of the the works by structures. the district", "metadata": {"headings": [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}, [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}], [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}], [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}], [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}], [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}]], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "engineering", "metadata": {"headings": [{"headings_0": {"content": "engineering", "page": 31, "level": 3}}, {"headings_1": {"content": "1,509,753,692", "page": 30, "level": 3}}], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "engineering", "page": 31, "level": 3}}, {"headings_1": {"content": "1,509,753,692", "page": 30, "level": 3}}], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and  \nstaff and exterior monthly site works under meetings are way done to review the works  \nprogress.  \nCopy  \nof", "metadata": {"headings": [{"headings_0": {"content": "engineering", "page": 31, "level": 3}}, {"headings_1": {"content": "1,509,753,692", "page": 30, "level": 3}}], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "appointment,", "metadata": {"headings": [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- open site reports pit of one of and  \nsite the 5 stance meetings are pit latrine. available.", "metadata": {"headings": [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe Accounting Officer should closely monitor the work progress to completeion and ensure timely delivery of service to the community. \n4.2.1.4 Functionality and defects identified on the project  \nI inspected the partially done project to assess the functionality of the different aspects of the infrastructure works and noted the following;  \nS/N Functional Defects identified Remarks \nConstruction of Lack of mitigating measures -The site is vulnerable to \nRecommendation -- :\u2014 -  \nz \nThe Accounting Officer should improvise mitigating measures such as a retaining wall to protect the facility from mudslides and also liaise with the contractor to ensure expedited completion of the project. \n4.2.1.5 Lack of a land title \nSection 58 of the Budget Execution circular 2022/2023 states that all Accounting Officers should ensure that all land owned by their respective votes is titled this Financial year within the available resources. \nSection 26 of the Budget execution circular 2021/2022 states that effective financial year 2021/2022, all government land should be titled before any development is undertaken. No new projects will be approved without evidence of titled land. Accounting officers are implored to secure land titles for all Government land under their jurisdiction. \nExamination of the documents revealed that the project land is part of church land and has no land title but there is a Memorandum of understanding between the church and the school. \nThis was attributed to laxity by the Accounting Officer in the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}, [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}]], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines/regulations.", "metadata": {"headings": [{"headings_0": {"content": "guidelines/regulations.", "page": 32, "level": 1}}, {"headings_1": {"content": "appointment,", "page": 31, "level": 3}}], "page": 32, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This makes the said piece of land susceptible to encroachment and grabbing as the boundaries may not be easily determined. \nThe Accounting Officer pledged to engage the church and more so Budget for the", "metadata": {"headings": [{"headings_0": {"content": "guidelines/regulations.", "page": 32, "level": 1}}, {"headings_1": {"content": "appointment,", "page": 31, "level": 3}}, [{"headings_0": {"content": "guidelines/regulations.", "page": 32, "level": 1}}, {"headings_1": {"content": "appointment,", "page": 31, "level": 3}}]], "page": 32, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "exercise.", "metadata": {"headings": [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}], "page": 32, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should engage the church to secure a land title for project in compliance with the regulations. \n4.2.2 Delayed completion of the upgrade of Simupondo Health Centre II to III Section 14 of the PPDA regulations require an Accounting Officer to have the overall responsibility of the successful execution of the procurement, disposal and contract management processes and ensure that implementation of the contract is in accordance with the agreed terms. \nI the construction of  \nHealth Centre under the \ng uo 24\\} J851y0 juawAed PeAU0D pue dJoyuow 0\\} Jay\\}", "metadata": {"headings": [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}, [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}], [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}], [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}], [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}]], "page": 32, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "metadata": {"headings": [{"headings_0": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}, {"headings_1": {"content": "exercise.", "page": 32, "level": 6}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Hunuied UMOUS \nainsua OU\\} sjunowe Aj8sop \\|IAID aunsua poypedxe 0\\} JO ay\\}  \n1 \n\u2018sioop Se yuaws\u00dfeuey", "metadata": {"headings": [{"headings_0": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}, {"headings_1": {"content": "exercise.", "page": 32, "level": 6}}, [{"headings_0": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}, {"headings_1": {"content": "exercise.", "page": 32, "level": 6}}], [{"headings_0": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}, {"headings_1": {"content": "exercise.", "page": 32, "level": 6}}]], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sy\u00a510M asuodsoy Buunosoy poulejdxe pofojd 720Z/T je u \u20ac2/2Z0z", "metadata": {"headings": [{"headings_0": {"content": "Sy\u00a510M asuodsoy Buunosoy poulejdxe pofojd 720Z/T je u \u20ac2/2Z0z", "page": 33, "level": 3}}, {"headings_1": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yey\\} sem jeloueul4", "metadata": {"headings": [{"headings_0": {"content": "Sy\u00a510M asuodsoy Buunosoy poulejdxe pofojd 720Z/T je u \u20ac2/2Z0z", "page": 33, "level": 3}}, {"headings_1": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "au sem pue sem yjuarsja Ae pue Pemoj|s ayy ssa00id vorejusweldun \u2018pofoid SHIOM uaeq Jo} Aep JO Buleq ul Jo Aq plijsip pue ays ale MalAal Jo jo syoda\u0131 aus ale", "metadata": {"headings": [{"headings_0": {"content": "au sem pue sem yjuarsja Ae pue Pemoj|s ayy ssa00id vorejusweldun \u2018pofoid SHIOM uaeq Jo} Aep JO Buleq ul Jo Aq plijsip pue ays ale MalAal Jo jo syoda\u0131 aus ale", "page": 33, "level": 5}}, {"headings_1": {"content": "Sy\u00a510M asuodsoy Buunosoy poulejdxe pofojd 720Z/T je u \u20ac2/2Z0z", "page": 33, "level": 3}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO pahojduia 0} uolsiAjadns \u201cuoippe uolsiAjadns S)JOM Bulsau\u0131bus sduNsaW ssoibod Ado \u2018Wuawjuiodde sHuljeaw \u201cajqeyiene", "metadata": {"headings": [{"headings_0": {"content": "JO pahojduia 0} uolsiAjadns \u201cuoippe uolsiAjadns S)JOM Bulsau\u0131bus sduNsaW ssoibod Ado \u2018Wuawjuiodde sHuljeaw \u201cajqeyiene", "page": 33, "level": 1}}, {"headings_1": {"content": "au sem pue sem yjuarsja Ae pue Pemoj|s ayy ssa00id vorejusweldun \u2018pofoid SHIOM uaeq Jo} Aep JO Buleq ul Jo Aq plijsip pue ays ale MalAal Jo jo syoda\u0131 aus ale", "page": 33, "level": 5}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Due. Hulysiuly oul ay\\} 10\\} dea, 207 Jaye SIU\\} umop yo jo 49/9 sey Aep \\*auop 94\\} oy yels 9UOP aus pue", "metadata": {"headings": [{"headings_0": {"content": "JO pahojduia 0} uolsiAjadns \u201cuoippe uolsiAjadns S)JOM Bulsau\u0131bus sduNsaW ssoibod Ado \u2018Wuawjuiodde sHuljeaw \u201cajqeyiene", "page": 33, "level": 1}}, {"headings_1": {"content": "au sem pue sem yjuarsja Ae pue Pemoj|s ayy ssa00id vorejusweldun \u2018pofoid SHIOM uaeq Jo} Aep JO Buleq ul Jo Aq plijsip pue ays ale MalAal Jo jo syoda\u0131 aus ale", "page": 33, "level": 5}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "J8I1JO S10yM Aauow ydems Bumonal yyuow 3a|OuUM ayy Sy44s0M aulynol Ajyquow 0} *sy40m", "metadata": {"headings": [{"headings_0": {"content": "J8I1JO S10yM Aauow ydems Bumonal yyuow 3a|OuUM ayy Sy44s0M aulynol Ajyquow 0} *sy40m", "page": 33, "level": 3}}, {"headings_1": {"content": "JO pahojduia 0} uolsiAjadns \u201cuoippe uolsiAjadns S)JOM Bulsau\u0131bus sduNsaW ssoibod Ado \u2018Wuawjuiodde sHuljeaw \u201cajqeyiene", "page": 33, "level": 1}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sMopuiM uolqedsur ay\\} uayeyepun \u20ac202/TT/b7z paAlasgo au pey pue 319M sy\\} Jo pue\\| Buoje auoys eq qusAcid uolsoja JO\\} sioop jou pey useq sem 39 JeyujO syiewo. Bung uoidedsul jesouab \\*\u2018pajool AJ011SJUI 40149\\}x9 \"Aemiapun 0\\} Bunjegsui Bululejzes sbuipiing Bulyoyid paJapisuoo saplispnuw HulAo.jsap \\*soinjoni3s sasse\\|5- SMOPUIM pa31leIsUl JoLIEIXI- epuela/ dunuled", "metadata": {"headings": [{"headings_0": {"content": "J8I1JO S10yM Aauow ydems Bumonal yyuow 3a|OuUM ayy Sy44s0M aulynol Ajyquow 0} *sy40m", "page": 33, "level": 3}}, {"headings_1": {"content": "JO pahojduia 0} uolsiAjadns \u201cuoippe uolsiAjadns S)JOM Bulsau\u0131bus sduNsaW ssoibod Ado \u2018Wuawjuiodde sHuljeaw \u201cajqeyiene", "page": 33, "level": 1}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uo jeu} p\u0131em usaq S>IOM and dass lea} ou \"adeas sjjem au PUB PiInoys \u00a9 pue wol} ou} pue pey usoq sy4om jou auop jou auop", "metadata": {"headings": [{"headings_0": {"content": "uo jeu} p\u0131em usaq S>IOM and dass lea} ou \"adeas sjjem au PUB PiInoys \u00a9 pue wol} ou} pue pey usoq sy4om jou auop jou auop", "page": 33, "level": 2}}, {"headings_1": {"content": "J8I1JO S10yM Aauow ydems Bumonal yyuow 3a|OuUM ayy Sy44s0M aulynol Ajyquow 0} *sy40m", "page": 33, "level": 3}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 33, "level": 8}}, {"headings_1": {"content": "uo jeu} p\u0131em usaq S>IOM and dass lea} ou \"adeas sjjem au PUB PiInoys \u00a9 pue wol} ou} pue pey usoq sy4om jou auop jou auop", "page": 33, "level": 2}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uolyasul bHuljjaAa\\}", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 33, "level": 8}}, {"headings_1": {"content": "uo jeu} p\u0131em usaq S>IOM and dass lea} ou \"adeas sjjem au PUB PiInoys \u00a9 pue wol} ou} pue pey usoq sy4om jou auop jou auop", "page": 33, "level": 2}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue 1 -", "metadata": {"headings": [{"headings_0": {"content": "pue 1 -", "page": 33, "level": 2}}, {"headings_1": {"content": "JO", "page": 33, "level": 8}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2019Buljoo. punodwiod \npapnjaul \u2018suoNdauUOD ea SY4oM.BUIPUad II 960\u2019889'Sb9\u00b0xON 0\\} reqep 828'pbe'8E9'XON  \nopuodnuwis 943U989 pied uonoedsu", "metadata": {"headings": [{"headings_0": {"content": "pue 1 -", "page": 33, "level": 2}}, {"headings_1": {"content": "JO", "page": 33, "level": 8}}, [{"headings_0": {"content": "pue 1 -", "page": 33, "level": 2}}, {"headings_1": {"content": "JO", "page": 33, "level": 8}}]], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ja}eM ypofoig epeibdn YESH III Pe.1uo9 :Junowe Junowy", "metadata": {"headings": [{"headings_0": {"content": "Ja}eM ypofoig epeibdn YESH III Pe.1uo9 :Junowe Junowy", "page": 33, "level": 3}}, {"headings_1": {"content": "pue 1 -", "page": 33, "level": 2}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0}", "metadata": {"headings": [{"headings_0": {"content": "0}", "page": 33, "level": 2}}, {"headings_1": {"content": "Ja}eM ypofoig epeibdn YESH III Pe.1uo9 :Junowe Junowy", "page": 33, "level": 3}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-Interior  \n--- finishing works were under way Ceiling =  \nworks were under way", "metadata": {"headings": [{"headings_0": {"content": "0}", "page": 33, "level": 2}}, {"headings_1": {"content": "Ja}eM ypofoig epeibdn YESH III Pe.1uo9 :Junowe Junowy", "page": 33, "level": 3}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- floor and walls were not yet", "metadata": {"headings": [{"headings_0": {"content": "0}", "page": 33, "level": 2}}, {"headings_1": {"content": "Ja}eM ypofoig epeibdn YESH III Pe.1uo9 :Junowe Junowy", "page": 33, "level": 3}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "cemented", "metadata": {"headings": [{"headings_0": {"content": "cemented", "page": 34, "level": 2}}, {"headings_1": {"content": "0}", "page": 33, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-Electrical", "metadata": {"headings": [{"headings_0": {"content": "-Electrical", "page": 34, "level": 2}}, {"headings_1": {"content": "cemented", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and water installations had not yet been installed", "metadata": {"headings": [{"headings_0": {"content": "-Electrical", "page": 34, "level": 2}}, {"headings_1": {"content": "cemented", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- tank had not yet been", "metadata": {"headings": [{"headings_0": {"content": "-Electrical", "page": 34, "level": 2}}, {"headings_1": {"content": "cemented", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "installed", "metadata": {"headings": [{"headings_0": {"content": "installed", "page": 34, "level": 2}}, {"headings_1": {"content": "-Electrical", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-The drainable pit", "metadata": {"headings": [{"headings_0": {"content": "installed", "page": 34, "level": 2}}, {"headings_1": {"content": "-Electrical", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "latrine and", "metadata": {"headings": [{"headings_0": {"content": "latrine and", "page": 34, "level": 2}}, {"headings_1": {"content": "installed", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "placenta pit were at", "metadata": {"headings": [{"headings_0": {"content": "latrine and", "page": 34, "level": 2}}, {"headings_1": {"content": "installed", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "foundation", "metadata": {"headings": [{"headings_0": {"content": "foundation", "page": 34, "level": 2}}, {"headings_1": {"content": "latrine and", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "level.  \nWalling had not been done. \n4.2.2.1 Functionality and defects identified on the project  \nI inspected the partially done project to assess the functionality of the different aspects of the infrastructure works and noted the following;  \nS/N Functional Defects identified Remarks  \narea  \n1 Upgrade of Lack of mitigating measures -The site is vulnerable\u2019 to", "metadata": {"headings": [{"headings_0": {"content": "foundation", "page": 34, "level": 2}}, {"headings_1": {"content": "latrine and", "page": 34, "level": 2}}, [{"headings_0": {"content": "foundation", "page": 34, "level": 2}}, {"headings_1": {"content": "latrine and", "page": 34, "level": 2}}]], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Simupondo", "metadata": {"headings": [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "over the steep slopes around mudslides. Installing retaining Health Centre II the structure  \nto III \nwalls and stone pitching needs to be done on the upper sides of cliffs to  \nthe structure from \n\u201cRecommendation \nThe Accounting Officer should improvise mitigating measures such as a retaining wall to protect the facility from mudslides and also liaise with the contractor to ensure expedited completion of the project. \n4.2.2.2  \nLack of a land title for Simu Pondo HC II \nSection 58 of the Budget Execution circular 2022/2023 states that all Accounting Officers should ensure that all land owned by their respective votes is titled this Financial year within the available resources. \nSection 26 of the Budget execution circular 2021/2022 states that effective financial year 2021/2022, all government land should be titled before any development is undertaken. No new projects will be approved without evidence of titled land. Accounting Officers are implored to secure land titles for all Government land under their jurisdiction. \nExamination of the documents revealed that the project land had no land title. This was attributed to laxity by the Accounting officer in the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}, [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}]], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines/regulations.", "metadata": {"headings": [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], "page": 35, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This makes the said piece of land susceptible to encroachment and grabbing as the boundaries may not be easily determined. \nThis facility was a community owned health facility which was taken over by Government and we have land agreements. We are now in the process of acquiring a land title. \nRecommendation \nThe Accounting Officer should secure the land title for the project in compliance with the regulations. \n4.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grants to a tune of UGX.505,712,000 for the implementation of projects such as renovation/construction of classroom blocks, construction of pit latrines and", "metadata": {"headings": [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}, [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}]], "page": 35, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 35, "level": 3}}, {"headings_1": {"content": "guidelines/regulations.", "page": 35, "level": 1}}], "page": 35, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e. There-was no diversion of funds through wrong coding of transactions-and - - - ~---", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 35, "level": 3}}, {"headings_1": {"content": "guidelines/regulations.", "page": 35, "level": 1}}], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mischarge.", "metadata": {"headings": [{"headings_0": {"content": "mischarge.", "page": 36, "level": 1}}, {"headings_1": {"content": "of", "page": 35, "level": 3}}], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o There were no irregularities in the procurement of the projects implemented. e Contract management records were maintained for all the eight (08) projects", "metadata": {"headings": [{"headings_0": {"content": "mischarge.", "page": 36, "level": 1}}, {"headings_1": {"content": "of", "page": 35, "level": 3}}], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Project Management Committees and Procurement Committees of Projects/programs sought guidance from the District specialists for contracts. e Contract managers were appointed from user groups or sector specialists. \n4.3.2 Areas of Improvement  \nIT noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation  \na) Selection of schools/ projects for Education Development grant  \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the asset register will be updated to include the condition of education facilities. \nRecommendation  \nThe Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}]], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 36, "level": 1}}], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and \nMain -> = =-- -Fhreshold as Actual Appreved Varianc Audit remark Expenditure per the percentag budget (UGX) e  \nItems guidelines e (budget)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 36, "level": 1}}, [{"headings_0": {"content": "b)", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 36, "level": 1}}]], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 37, "level": 3}}, {"headings_1": {"content": "b)", "page": 36, "level": 1}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A)", "metadata": {"headings": [{"headings_0": {"content": "A)", "page": 37, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 37, "level": 3}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "B  \nCapital At least 95% 95% 480,426,400  \nAllocation consistent with", "metadata": {"headings": [{"headings_0": {"content": "A)", "page": 37, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 37, "level": 3}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 37, "level": 3}}, {"headings_1": {"content": "A)", "page": 37, "level": 2}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines  \nInvestment More than zero 5% 25,285,600 Allocation consistent with service costs but up to 5%", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 37, "level": 3}}, {"headings_1": {"content": "A)", "page": 37, "level": 2}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 37, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 37, "level": 3}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \\| Sal: 100 505,712,000 \nFunding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX.505,712,000 representing 100% funding as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 37, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 37, "level": 3}}, [{"headings_0": {"content": "guidelines", "page": 37, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 37, "level": 3}}]], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "505,712,000 \\| 505,712,000 \\| 0 \nOut of the UGX.505,712,000 released, UGX.435,709,699 (86%) had been spent by the end of the financial year (30 June, 2023), resulting in under absorption of UGX.70,002,301, as indicated in the table below; \nFunds released Expenditure (UGX) Unspent (UGX) % of funds \\| (UGX) \\| absorbed \\| \nBi  \n505,712,000 435,709,699 \\| 70,002,301 \\| 86% \nUnder absorption of funds adversely affected service delivery. \nThe Accounting Officer explained that the funds received were meant for construction of 5 stance pit latrines, construction of classroom blocks and supply of three seater desks, investment costs and balance was retentions. Out of this money UGX.410,424,099 was paid for the works completed, UGX.25,285,600 for investment serving costs and balance for retentions of projects. However, by the time of audit, most of the projects were under defects liability period and retention monies had not been paid. \nRecommendation  \nThe Accounting Officer should ensure that the unimplemented activities are rolled over for implementation in the subsequent period(s). \n4.3.2.2 \na Project Pictures: -\u00ab-Inspection Remarks Recommendation(s) -  \n(Time, Quality, Quantity,  \nCost and Functionalit  \n1 Construction of \nUGX.23,403,228 had been I advised the a 5 stance pit \npaid by 30\" June 2023.  \nAccounting Officer to latrine \nAt time of audit, facility was always ensure that all at Mufutu P/S at \nincomplete but was in use. activities  \nare UGX. \nimplemented as per", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}, [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}]], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- water tank was not yet the work plan. Contractor: M/S installed.  \nBuluganya", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- support rails for the International Ltd", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "disabled had been installed \nContract", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}, [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}]], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- man-hole cover on one Amount: of the man-holes", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.24,902,366", "metadata": {"headings": [{"headings_0": {"content": "UGX.24,902,366", "page": 38, "level": 3}}, {"headings_1": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "UGX.24,902,366", "page": 38, "level": 3}}, {"headings_1": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of the door bolts Amount paid to  \ndoesn't lock  \ninspection date:  \nUGX.23,403,228 Management Response The Accounting Officer explained that the contract amount was 24,902,366 awarded to M/S Buluganya International Ltd payment certificate No 1 amounting to UGX.7,327,555 and payment certificate No.02 UGX.16,075,673 was paid and 5% of the contract value was retained. Currently the project is under the defect liability period. A snag list has been prepared for the contractor to rectify the defects and water tank was supplied but due to security reasons it is removed every evening and inserted back every morning.", "metadata": {"headings": [{"headings_0": {"content": "UGX.24,902,366", "page": 38, "level": 3}}, {"headings_1": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4.4 MICRO SCALE IRRIGATION  \nThe GoU is implementing the micro scale irrigation programme in Sironko District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of", "metadata": {"headings": [{"headings_0": {"content": "UGX.24,902,366", "page": 38, "level": 3}}, {"headings_1": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN Category", "metadata": {"headings": [{"headings_0": {"content": "| SN Category", "page": 39, "level": 3}}, {"headings_1": {"content": "UGX.24,902,366", "page": 38, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity \u00a9 Planned - Actual \\| uantity quantity 1 Capital Development (micro Installation of irrigation 134 farmers Not  \nscale irrigation equipment) equipment sites implemen ted  \n2 Complementary services Training of farmers n/a", "metadata": {"headings": [{"headings_0": {"content": "| SN Category", "page": 39, "level": 3}}, {"headings_1": {"content": "UGX.24,902,366", "page": 38, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| n/a |", "metadata": {"headings": [{"headings_0": {"content": "| n/a |", "page": 39, "level": 3}}, {"headings_1": {"content": "| SN Category", "page": 39, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Setting up demo farms Not availed Not \\|", "metadata": {"headings": [{"headings_0": {"content": "| n/a |", "page": 39, "level": 3}}, {"headings_1": {"content": "| SN Category", "page": 39, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "availed", "metadata": {"headings": [{"headings_0": {"content": "availed", "page": 39, "level": 9}}, {"headings_1": {"content": "| n/a |", "page": 39, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "availed", "page": 39, "level": 9}}, {"headings_1": {"content": "| n/a |", "page": 39, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations;  \n4.4.1 Positive observations  \noe UGX.430,675,132 (23%) was spent on complementary activities. \n4.4.2. Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.4.2.1 Planning and Budget Performance  \n4.4.2.2 Planning  \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;  \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: o \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) Complementary services (25%).  \nThe district cannot use the micro-scale irrigation capital development grant for e \nprocurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.  \noe The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm \nMain Expenditure Items Threshold Actual Approved Variance Audit as per the percentage budget (UGX)  \nremark guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}, [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}], [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}], [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}], [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}], [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}]], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (B)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B)", "page": 40, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 39, "level": 8}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital Development (micro 75% 77% 1,423,897,640 Beyond scale irrigation equipment)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B)", "page": 40, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 39, "level": 8}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "threshold", "metadata": {"headings": [{"headings_0": {"content": "threshold", "page": 40, "level": 3}}, {"headings_1": {"content": "(A) (B)", "page": 40, "level": 3}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by 2% Complementary services 25% 23% 430,675,132 23% Below threshold by 2% Total 100% 100% \\| 1,854,572,772 \n4.4.3 performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "threshold", "page": 40, "level": 3}}, {"headings_1": {"content": "(A) (B)", "page": 40, "level": 3}}, [{"headings_0": {"content": "threshold", "page": 40, "level": 3}}, {"headings_1": {"content": "(A) (B)", "page": 40, "level": 3}}], [{"headings_0": {"content": "threshold", "page": 40, "level": 3}}, {"headings_1": {"content": "(A) (B)", "page": 40, "level": 3}}]], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "threshold", "page": 40, "level": 3}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The District received UGX.1,854,575,772 (163%) from MoFPED out of UGX.1,140,624,942 initial budget resulting into an excess of UGX.713,950,830 that was received as supplementary funding. This amount was exclusive of co-", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "threshold", "page": 40, "level": 3}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "metadata": {"headings": [{"headings_0": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}, {"headings_1": {"content": "following;", "page": 40, "level": 8}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on complementary activities. \ne Out of the total program receipts of UGX.1,854,575,772, UGX.430,675,132 (23%) was utilized by the entity by the time of audit resulting into unspent balance of UGX.1,423,897,640 (77%). Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure (as absorpti (Excludin per payment on g co- file)", "metadata": {"headings": [{"headings_0": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}, {"headings_1": {"content": "following;", "page": 40, "level": 8}}, [{"headings_0": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}, {"headings_1": {"content": "following;", "page": 40, "level": 8}}], [{"headings_0": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}, {"headings_1": {"content": "following;", "page": 40, "level": 8}}]], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payment", "metadata": {"headings": [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funds \nB \u20ac D= (B-C) \\|  \n-  \n-  \n- \nQuarter Two - \\| 257,041,559 86,816,000 170,225,559 Quarter Three 637,005,116 82,167,996 554,837,120 13% Quarter Four - 960,526,097 261,691,136 698,834,961 27% Total  \n1,140,624,  \n942 1,854,572,772 430,675,132 1,423,897,640 23% \nThe Accounting Officer explained that the variances that appeared to have caused irregularities in UgiFT funds allocations were occasioned by revoting of unspent capital development funds for FY 2021/2022, which again was revoted in June 2023 \nie 4.4-4 - Implementation of the Micro irrigation", "metadata": {"headings": [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}, [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}], [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}], [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}], [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}]], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "program", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}], "page": 41, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;  \nFarmer awareness raising will be based on a communication strategy and user- e  \nfriendly 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.  \ne 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.  \n\u00b0o 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; \ne A review of the detailed program work plan revealed that the district spent UGX.156,049,524 out of UGX.430,675,132 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required \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. \nRecommendation  \nThe Accounting Officer should continue awareness raising, farmer registration and farmer visits/assessments and ensure that farmers meet their co-payment", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}, [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}], [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}], [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}], [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}]], "page": 41, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obligations.", "metadata": {"headings": [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}], "page": 41, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.4.5 Non delivery of irrigation equipment to farmers  \nParagraph 4.1.3 sub-section (c) of the grant, budget and implementation Guidelines- Micro Scale Irrigation, 2020 requires that the approved farmer deposits the co- payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. Therefore, the farmer contribution is on the LG General \nto have performec-fairty- in complementary activities like awareness raising, farmer -- registration and farmer visits/assessments, no supply and installation of irrigation was done to farmers by the time of audit but the procurement process was initiated with presentation of successful farmers in DTPC for approval. \nHowever, review of the IFMS payment file revealed that UGX.28,325,998 was paid to Magiwa Contractors Ltd on 27/06/2023 for supply and installation /design of Irrigation Demonstration sites. I noted that although the supply of irrigation equipment was done, they had not been installed on the demonstration sites by the end of financial year. \nThis curtailed service delivery. \nThe Accounting Officer stated that the irrigation systems were only delivered at the host institutions/demonstration sites but they were not in use because it was a rainy season and so no need at the time of irrigating farmers\u2019 fields.", "metadata": {"headings": [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}, [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}], [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}], [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}], [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}]], "page": 41, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 41, "level": 1}}], "page": 42, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Accounting Officer should ensure that the PDU completes the procurement process of recruitment of suppliers, ensure that irrigation equipment\u2019s are supplied to farmers who expressed interest and were approved.  \noe The irrigation equipment delivered at demonstration sites should be installed and put to use. \n4.4.6 Non realisation of co-payment funds  \nParagraph 4.1.3 sub-section (c) of the Grant, Budget and Implementation Guidelines- Micro Scale Irrigation 2020 states that the approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. Therefore, the farmer contribution is deposited on the respective LG General Fund Account. A special code is provided by the Accountant General in the LG budget on the request of MAAIF to ensure that the funds are earmarked for micro scale irrigation (this identifies the contribution as part of the LG revenue). \nSection 85 of the Budget execution circular for FY 2022/2023; states that the Accounting Officer should mobilise farmers to fulfil their co-funding obligations on time to trigger Government contribution through timely installation of the equipment and training in their use. For avoidance of doubt, contributions by farmers should be treated as locally raised revenue to support activities under the Agro-industrialisation \nRecommendation  \nThe Accounting Officer should continue with awareness raising, farmer registration and farmer visits/assessments and ensure that farmers meet their co-payment", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 41, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 41, "level": 1}}]], "page": 42, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obligations.", "metadata": {"headings": [{"headings_0": {"content": "obligations.", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.4.7 Inspection for service delivery projects implemented in FY 2022/23  \nI sampled one (1) irrigation project to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed; \nSs Activity  \nDetails of findings (Time, Pictorial Evidence  \nRecommendation N Quality, Quantity, Cost and  \n(s)", "metadata": {"headings": [{"headings_0": {"content": "obligations.", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}, [{"headings_0": {"content": "obligations.", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}]], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 43, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 43, "level": 2}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Delivery of \u00abThere was delayed delivery of", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 43, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 43, "level": 2}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 43, "level": 9}}, {"headings_1": {"content": "Functionality)", "page": 43, "level": 3}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment", "page": 43, "level": 9}}, {"headings_1": {"content": "irrigation", "page": 43, "level": 9}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment at \u00abEquipment was not installed on \\| Bumasifwa Seed site, management explained that \\| Secondary School this was due to security reasons. \\\\ er Demonstration Preferred method was to move it N site  \nto and fro the irrigation site \\| \nI advised the \\_  \nAccounting Officer to adequately follow up and ensure efficient", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment", "page": 43, "level": 9}}, {"headings_1": {"content": "irrigation", "page": 43, "level": 9}}, [{"headings_0": {"content": "irrigation equipment", "page": 43, "level": 9}}, {"headings_1": {"content": "irrigation", "page": 43, "level": 9}}]], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "usage/utilisation", "metadata": {"headings": [{"headings_0": {"content": "usage/utilisation", "page": 43, "level": 9}}, {"headings_1": {"content": "irrigation equipment", "page": 43, "level": 9}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and functionality of (Mobile irrigation system) irrigation Contractor eThe equipment\u2019s were poorly  \nequipment\u2019s that Magiwa stored in the Head teacher's  \nwere supplied to Contractors Ltd office. They are prone to theft", "metadata": {"headings": [{"headings_0": {"content": "usage/utilisation", "page": 43, "level": 9}}, {"headings_1": {"content": "irrigation equipment", "page": 43, "level": 9}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "demonstration", "metadata": {"headings": [{"headings_0": {"content": "demonstration", "page": 43, "level": 3}}, {"headings_1": {"content": "usage/utilisation", "page": 43, "level": 9}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sites. and misuse.  \n\u00abGenerator, horse pipes,  \nconnectors and irrigation gun  \nwere seen.  \neTraining was received from the  \nDistrict  \neThe demonstration site has not  \nyet kicked off because the  \nirrigation equipment were not yet  \ninstalled. \nThe Accounting Officer explained that the irrigation systems procured were delivered at the host institutions but they were not in use because it was a rainy season hence no need of irrigation at the time of audit. \n4.5.1 URF Funding and Expenditure  \n- \nThe entity had an initial budget of UGX.578,713,000 and a revised budget of UGX.768,578,113 (inclusive of transfers to LLGs of UGX.309,578,113), to cater for routine) manual maintenance, routine mechanised maintenance, periodic maintenance, other qualifying works using force Account mechanism. However, the District received UGX.707,692,113 (92%) resulting into a shortfall of UGX.60,886,000", "metadata": {"headings": [{"headings_0": {"content": "demonstration", "page": 43, "level": 3}}, {"headings_1": {"content": "usage/utilisation", "page": 43, "level": 9}}, [{"headings_0": {"content": "demonstration", "page": 43, "level": 3}}, {"headings_1": {"content": "usage/utilisation", "page": 43, "level": 9}}], [{"headings_0": {"content": "demonstration", "page": 43, "level": 3}}, {"headings_1": {"content": "usage/utilisation", "page": 43, "level": 9}}], [{"headings_0": {"content": "demonstration", "page": 43, "level": 3}}, {"headings_1": {"content": "usage/utilisation", "page": 43, "level": 9}}]], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(8%).", "metadata": {"headings": [{"headings_0": {"content": "(8%).", "page": 44, "level": 1}}, {"headings_1": {"content": "demonstration", "page": 43, "level": 3}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of the fourth quarter progressive report FY 2022/2023 revealed that out of", "metadata": {"headings": [{"headings_0": {"content": "(8%).", "page": 44, "level": 1}}, {"headings_1": {"content": "demonstration", "page": 43, "level": 3}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "metadata": {"headings": [{"headings_0": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}, {"headings_1": {"content": "(8%).", "page": 44, "level": 1}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details are shown in the table below. \nS/No Category Planned Planned Actual Actual Variance Variance Length Annual length Expenditure (KM) Expenditure (KM) Expenditure (KM)", "metadata": {"headings": [{"headings_0": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}, {"headings_1": {"content": "(8%).", "page": 44, "level": 1}}, [{"headings_0": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}, {"headings_1": {"content": "(8%).", "page": 44, "level": 1}}]], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Manual 242 107,619,000 242 95,681,000 11,938,000 routine Road  \nMaintenance", "metadata": {"headings": [{"headings_0": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}, {"headings_1": {"content": "(8%).", "page": 44, "level": 1}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "-Unpaved", "metadata": {"headings": [{"headings_0": {"content": "-Unpaved", "page": 44, "level": 2}}, {"headings_1": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "roads \nMechanized 52 78,000,000 54,518,000 5 2 23,482,000 routine  \nmaintenance  \nPeriodic 14 202,505,000 86 194,871,000 5 4 7,634,000 Maintenance  \nOther 70,800,000 52,968,000 17,832,000", "metadata": {"headings": [{"headings_0": {"content": "-Unpaved", "page": 44, "level": 2}}, {"headings_1": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}, [{"headings_0": {"content": "-Unpaved", "page": 44, "level": 2}}, {"headings_1": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}]], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qualifying", "metadata": {"headings": [{"headings_0": {"content": "qualifying", "page": 44, "level": 2}}, {"headings_1": {"content": "-Unpaved", "page": 44, "level": 2}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "works \nTransfers to 309,654,113 309,654,113  \nlower local  \ngovernments  \nTotal 308km 768,578,113 297.4km 707,692,113 10.6km 60,886,000 \nThe underfunding led to a reduction in the scope and quality of works done by the works department. Out of 308km of road network planned to be implemented in the FY, only 297.4km of road network were implemented giving a variance of 10.6km", "metadata": {"headings": [{"headings_0": {"content": "qualifying", "page": 44, "level": 2}}, {"headings_1": {"content": "-Unpaved", "page": 44, "level": 2}}, [{"headings_0": {"content": "qualifying", "page": 44, "level": 2}}, {"headings_1": {"content": "-Unpaved", "page": 44, "level": 2}}], [{"headings_0": {"content": "qualifying", "page": 44, "level": 2}}, {"headings_1": {"content": "-Unpaved", "page": 44, "level": 2}}]], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "unimplemented.", "metadata": {"headings": [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This was attributed to budget cuts from Uganda Road Fund yet the district must ensure that all planned road works are implemented. \nThe Accounting Officer acknowledged the finding and stated that non receipt of 100% as per the approved budget/work plan affected the planned scope of works. \nRecommendation \nThe budget was approved by Uganda Road Fund and \u2018works were scheduled for 4th ~ quarter for the financial year 2022/2023. \nReview of the contract records and 4th quarter progressive report revealed the following anomalies: \noe A total of 6.0km were mechanically mainteined at a cost of UGX.8,000,000 as shown below.", "metadata": {"headings": [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}, [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}], [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}], [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}], [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}], [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}]], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Quarter Amount", "metadata": {"headings": [{"headings_0": {"content": "| Quarter Amount", "page": 45, "level": 7}}, {"headings_1": {"content": "unimplemented.", "page": 44, "level": 1}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Q4", "metadata": {"headings": [{"headings_0": {"content": "Q4", "page": 45, "level": 3}}, {"headings_1": {"content": "| Quarter Amount", "page": 45, "level": 7}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,000,000", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 3}}, {"headings_1": {"content": "Q4", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 3}}, {"headings_1": {"content": "Q4", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,000,000", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eo Physical inspection of Patto-Kaduwa Road revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- were complete.\n- was well done\n- road was still intact and well motorable", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}, [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}]], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the absence of water channels/pathways on the sides of the road. This may leads to water\n- drains should be deepened to accommodate logging in the road hence causing potholes to running water develop.", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "There is likelihood that these roads may worsen and fail to serve the communities of Sironko District as planned during the rainy season. \nThe contract for manual road gangs has been renewed to execute routine maintenance activities on the roads. \nRecommendation  \nTthe Accounting Officer should ensure that activities are implemented as budgeted, ensure quality works by strengthening the supervision of road works and continue lobbying URF to provide enough funds that will necessitate adequate road works. \n4.5.3 Periodic maintenance of Bukimali-Bumausi road  \nForce on account mechanism was used for the maintenance of 2.0km of Bukimali- Bumansi road in financial  \nat a  \ncontract sum of \n3 23..\\| Bukimali- 844281 Bumasi-  \nBudibla road \nFuel deposit  \nfor periodic Shell RDS\\\\LP 19/0 mtce of  \nElgon 0\\\\984\\\\) 6/20 Bukimali- 27/06/ 13,700,00 service une\\\\023 23 Bumusi road 6412236 2023 0  \n263309 station", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}, [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}]], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,222,", "metadata": {"headings": [{"headings_0": {"content": "18,222,", "page": 46, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 2}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \nPhysical inspection of Bukimali-Bumansi Ro d revealed the following; \n", "metadata": {"headings": [{"headings_0": {"content": "18,222,", "page": 46, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 2}}, [{"headings_0": {"content": "18,222,", "page": 46, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "18,222,", "page": 46, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 2}}]], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- were partially implemented\n- was well done\n- road was still intact and well motorable", "metadata": {"headings": [{"headings_0": {"content": "18,222,", "page": 46, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 2}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "-Drainage channels/ trenches were silted and", "metadata": {"headings": [{"headings_0": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}, {"headings_1": {"content": "18,222,", "page": 46, "level": 3}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "had over grown grass because of inadequate", "metadata": {"headings": [{"headings_0": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}, {"headings_1": {"content": "18,222,", "page": 46, "level": 3}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "maintenance.", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- was observed deposited on a section -Side drains should be deepened to accommodate along the water trench/on the sides of the road. running water  \nThis 9\" . road especially :  \ninconveniences  \nusers  \npedestrians. blocks running water down the  \ntrenches and causes silting.\n- should be sensitised to remove the timber on the road drainage channel", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThis was attributed to inadequate funding/budget cuts. \nFailure to continously maintain the roads as planned exposes the roads to the risk of damage during the rainy season leading to loss of value in the funds already spent. \nThe contract for manual road gangs has been renewed to execute routine maintenance activities on the roads. \nRecommendation \nTthe Accounting Officer should engage URF for adequte funding for proper maintenance of the roads. \no Physical field inspection revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}, [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}]], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- channels/trenches were silted and had -Section of the road where gravelling was over grown grass because of inadequate manual well done", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "maintenance.", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 46, "level": 3}}], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- road was still intact and well motorable\n- water had formed gullies beneath the a oe a engulfed the water drainage channels/trenches and this @'@Nage Cnannels  \ninconveniences road users", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 46, "level": 3}}], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe poor state of the roads was also attributed to the budget cuts that would not necessitate adequate deployment of road gangs. \nThere is likelihood that these roads may worsen and fail to serve the communities of Sironko District as planned during the rainy season.", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 46, "level": 3}}, [{"headings_0": {"content": "maintenance.", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 46, "level": 3}}], [{"headings_0": {"content": "maintenance.", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 46, "level": 3}}]], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the contract for manual road gangs has been renewed to execute routine maintenance activities on the roads. \nThe Accounting Officer should continue lobbying for more funding to work on the roads to make them more motorable. \n4.5.5 Utilization of Uganda Road Fund transfers to Lower Local Governments Review of the fourth quarter report FY 2022/2023 revealed that a total of UGX.309,654,113 (UGX.193,983,971 was transferred to 2 Town Councils and UGX.115,670,142 was transferred to 19 sub counties) during the financial year 2022/2023 meant to improve the community roads. Analysis of IFMS payments also revealed that UGX.309,356,112 was transferred to the LLGs giving a slight immaterial variance of UGX.298,000. \nThe Accounting-Officer explained that District Engineering department gives technical - ~--- back up to Lower Local Governments by carrying out pre inspection, prepare bills of quantities, supervision during implementation, make progress reports with recommendations. \nRecommendation  \nThe Accounting Officer should closely monitor the funds transferred to lower local governments, ensure preparation of activity reports, work plans and the status reports on roads constructed showing the state before and after the funds were used.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}]], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OTHER INFORMATION", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], "page": 48, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Sironko DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}]], "page": 48, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget/work plan.", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], "page": 51, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that planning for PDM priorities are guided by District priority commodities, making it a Top- Bottom planning process. When identifying forming enterprises and enterprise groups, however the sub counties/ Town councils should attach such budgeted priorities and submit to the District in the subsequent year. \nRecommendation \nThe Accounting Officer should devise a mechanism of collecting PDM priorities at Subcounties and Town Councils and ensure they are included into the district budgeting processes. \n5.3.1.2 Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}]], "page": 51, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ~--~<This-implies that there was-no under/over funding for parishes-in the -FY-2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nI further noted there is no clear strategy highlighted by Government to extend the scope of PDM to cover any emerging parishes over the years in event it occurs. \nThere is a risk that any emerging parishes may not benefit from the PDM, hence, undermining its objective. \nThe Accounting Officer pledged to make submissions for funding of emerging parishes/ wards to PDM secretariat at MoLG.", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}]], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 51, "level": 1}}], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should carry out reconciliations and ensure that funds are provided to all the gazetted parishes/wards including any emerging ones for the participation in the PDM Programme. \n5.3.1.3 Delayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.100 Million by 30\" June, 2023 (end of financial year), I noted the following; \noe Out of 10 sampled SACCOs, 8 SACCOs received PRF in the last month of the last quarter and 2 SACCOs received PRF after 30\" June, 2023 as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 51, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 51, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 51, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 51, "level": 1}}]], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 52, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Date of No. of  \nRemarks  \nSN SACCO Name disbursement SACCO's Amount [  \nBunamahande disbursement of funds Bumasifa  \nPDM  \n1 SACCO 50,000,000 Bunamudulo  \nLate disbursement of funds Legenya  \nPDM  \n2 SACCO 50,000,000 Simu-Pondo  \nLate disbursement of funds Kikobero  \nPDM  \n3 SACCO 50,000,000 \n~ Consequently, 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 and pledged to communicate early enough to the MoFPED for timely release of PDM funds.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 52, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}, [{"headings_0": {"content": "below;", "page": 52, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}], [{"headings_0": {"content": "below;", "page": 52, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}]], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], "page": 53, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. \n5.3.1.4 Release of Funds for PDM Administrative Costs  \nAccording to a letter from the National Coordinator of the PDM dated 29\" September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX. 1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include; \nPDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" oe  \nNovember 2022 (Quarter 1 release).  \nConsolidated allowances for the Parish Development Committee (PDC) meetings, @  \nConsolidated allowances for Monitoring and Evaluation by PDC members,  \n0  \no Stationery, and  \no Refreshments \nI noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.224,000,000, out of which, UGX.224,000,000 (100%) was received, leading to no shortfall. \nHowever, Funding received of UGX.1,000,000 per SACCO and or below was inadequate to facilitate the activities of the PDCs. \nThe Accounting Officer explained that the challenge has been inadequate funding to finance the operation of PDCs at parish level, including lack of ICT Equipment\u2019s. \nRecommendation  \nThe Accounting Officer should lobby for more funds to facilitate continuous training and guidance of the PDCs \nSN Parish Name \\| Name af SACCO Total PRF Total  \n%age disbursed . \nreceived ( Disbursements", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}]], "page": 53, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022]", "metadata": {"headings": [{"headings_0": {"content": "2022]", "page": 54, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 53, "level": 3}}], "page": 54, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 54, "level": 2}}, {"headings_1": {"content": "2022]", "page": 54, "level": 3}}], "page": 54, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.  \nBunamahande \n100,000,000 32.000000 \\_\\_ Bunamahande Bumasifa PDM SACCO \nLegenya PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 54, "level": 2}}, {"headings_1": {"content": "2022]", "page": 54, "level": 3}}, [{"headings_0": {"content": "(Loans)", "page": 54, "level": 2}}, {"headings_1": {"content": "2022]", "page": 54, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 54, "level": 2}}, {"headings_1": {"content": "2022]", "page": 54, "level": 3}}]], "page": 54, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[1", "metadata": {"headings": [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], "page": 54, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Simu-Pondo PDM SACCO \nGibinda Kikobero PDM 100,000,000 33,000,000 33% \nee eg] nn ur Ward \nTC PDM SACCO \\| ewan sxc, vane Po Bukyambi \nSACCO \nBusoliti PDM SACCO  \nu  \n. Kibira Ward PDM SACCO \nBukisimamu Bukisimamu Ward 100,000,000 24,100,000 24% Ward \nButeza TC PDM SACCO  \n\\| Tot \\| 3000000000 309,208,000 \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that the delay was due to opening of bank accounts of beneficiaries by the banks, accessing beneficiaries on PDMIS and payments of beneficiaries by the banks. \nRecommendation \nThe Accounting Officer should always provide technical support to the SACCO leaders on opening bank accounts to ensure timely disbursement of funds. \n5.4 Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - \nLocal 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 \nA PDM SACCO shali hoid-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 internal control systems. \nThe 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 that 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; \ni Governance Observations Recommendation = Structure \\|  \n1;  \nHLG  \nCore + The HLG Core Implementation team The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}, [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}]], "page": 54, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 55, "level": 3}}, {"headings_1": {"content": "[1", "page": 54, "level": 3}}], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was fully constituted as per the ensure compliance to the Teams guideline. guidelines.  \ne The District prepared all 4 quarterly  \nperformance reports.  \ne There was evidence of Mobilization  \nand sensitization of the various  \nstakeholders at all levels including", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 55, "level": 3}}, {"headings_1": {"content": "[1", "page": 54, "level": 3}}], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "communities.", "metadata": {"headings": [{"headings_0": {"content": "communities.", "page": 55, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 55, "level": 3}}], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There was Support for the continuous formation of PDM enterprise groups,  \ne There was training of the PDM enterprise groups and SACCOs, and, e There was continuous data collection at household and community levels. \nThe Accounting Officer acknowledged the findings.", "metadata": {"headings": [{"headings_0": {"content": "communities.", "page": 55, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 55, "level": 3}}, [{"headings_0": {"content": "communities.", "page": 55, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 55, "level": 3}}]], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish  \nI reviewed the operations of the PDC The Accounting Officer should", "metadata": {"headings": [{"headings_0": {"content": "communities.", "page": 55, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 55, "level": 3}}], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the 10 sampled PDM SACCOS, and lobby for more funds to \n\u2014  \nfunding te--finance the operation of PDCs at parish level including lack of ICT Equipment\u2019s.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}, [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}]], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. General Meetings \u00ab All the 10 SACCOs held a general The Accounting Officer should by PDM SACCOs  \nmeeting more than 1 month after ensure that training of PDM their registration. SACCO members is e In all the 10 SACCOs, a leadership undertaken.  \nvetting committee was elected and  \ninaugurated  \neIn all the 10 PDM SACCOs, the  \nvetting criterion following the PDM  \nSACCO byelaws was approved and  \nincluded in the minutes/agenda  \ne All the 10 PDM SACCOs had training  \nof the PDM SACCO members during  \nthe meeting  \ne The 10 PDM SACCOs included the  \nbank account opening resolution in  \nthe minutes  \ne By the time of the first general  \nmeeting, no PDM SACCOs had  \nalready received funds", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}], "page": 56, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that  \ntraining SACCO Members were trained  \nby extension workers upon formation  \nof enterprise groups. The number of  \nextension workers in the District/ Field  \nis inadequate to allow a  \ncomprehensive training process;  \nhence most groups were combined  \nand trained at once, at the parish or  \nsub county headquarters. Evidence of  \nthis information available at parish/  \nsub county level. aa PDM SACCO e All PDM SACCOs with fully The Accounting Officer  \nBoard  \nconstituted Boards held regular ensure that PDM SACCOs Board meetings.  \noperate with fully constituted e The members of the board filled in Boards which held regular \\| \nexpression of interest forms prior to Board meetings. a \nbeing elected board members.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}, [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}], [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}]], "page": 56, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. SACCO  \ne All SACCOs constituted the I advised the Accounting Committees and supervisory, executive committees Officer to oversee the Sub Committees  \nas well as the Loan, Production, management of SACCO Marketing, Business Development Committees and Sub Finance and investment Committees", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}], "page": 56, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "oe After the orientation workshop, each Master ToT DPOs\\*& DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.  \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.  \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN \\| Nature of training Observations", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}, [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}], [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}]], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 57, "level": 7}}, {"headings_1": {"content": "Development", "page": 55, "level": 3}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 57, "level": 7}}, {"headings_1": {"content": "Development", "page": 55, "level": 3}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the ToTs The training of trainers was carried out after funds The Accounting Officer and Core PDM were released to PDM SACCOs  \nshould ensure continuous", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 57, "level": 7}}, {"headings_1": {"content": "Development", "page": 55, "level": 3}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 57, "level": 3}}, {"headings_1": {"content": "| Recommendation", "page": 57, "level": 7}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "training and guidance of Teams at HLG level  \nThe Accounting Officer explained that the training PDCs  \nof trainers was carried as stipulated in the", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 57, "level": 3}}, {"headings_1": {"content": "| Recommendation", "page": 57, "level": 7}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 9}}, {"headings_1": {"content": "Implementation", "page": 57, "level": 3}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2. Training of Local e The training of local experts was carried after The Accounting Officer Experts funds were released  \nshould ensure training of e The training was attended by other cadres other Local Experts  \nthan Parish Chief, CDOs, Commercial Officers,  \nand Extension officers.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 9}}, {"headings_1": {"content": "Implementation", "page": 57, "level": 3}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe Accounting Officer explained that the training of Local Experts was carried as stipulated in the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 9}}, {"headings_1": {"content": "Implementation", "page": 57, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 57, "level": 9}}, {"headings_1": {"content": "Implementation", "page": 57, "level": 3}}]], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Training  \nof e The HLG core implementation team trained The Accounting Officer Households and households and enterprise group leaders in all should ensure continuous Enterprise Group 90 parishes on household visioning and training of Households and Leaders enterprise analysis. Enterprise Group Leaders", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the training of Households and Enterprise Group Leaders was carried out as stipulated in the guidelines.  \nL", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June, 2022. \nI made the following observations; \nSN Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}, [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}], [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}]], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 6}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Registration of PDM All SACCOs were registered under the The Accounting Officer SACCOs Under the Cooperative Societies Act.  \nshould continuously Cooperative  \nensure compliance with Societies Act the guidelines. Irregularities in registration of PDM SACCOs  \nmay lead to loss of PRF due to; funding  \nillegitimate, SACCOs", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that all SACCOs registered under the Cooperative Societies Act as per the guidelines", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Licensing of PDM All the 224 SACCOs were not licensed to The Accounting Officer SACCOs Under the take on the business of lending under should engage the Microfinance  \nMicrofinance Institutions money lenders act secretariat on licencing Institutions Money as detailed in Appendix 5  \nand ensure that Lenders Act  \nfinancing agreements are As a result, enforcement of recovery of PRF signed before the from beneficiaries by the PDM SACCOs may transfer of money to be legally challenged leading to loss of SACCOs and copies kept funds. on file.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that, While registering PDM SACCOs, other conditions were waived off and SACCOs were only registered under the Cooperative Societies \nHousehold Registers -  \nPDM members register: is: -- \u201c  \nFailure to update PDM member registers always updated as may result to extending PRF loans to required by the ineligible beneficiaries leading to failure to guidelines.  \nachieve pillar objectives. \n\\|  \nThe Accounting Officer explained that all SACCOs had PDM member registers/ updated PDM member registers", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}, [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}]], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Signing of PRF e UGX.22,400,000,000 was transferred to The Accounting Officer Financing  \n90 SACCOs that signed PRF financing should always ensure Agreements agreements compliance with the guidelines  \neIn all PDM SACCOs, the SACCO bank  \naccount number provided was captured in  \nthe signed PRF Financing Agreement as  \nguided by Budget execution circular for FY  \n2022/2023, June 2022.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 59, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that all funds were transferred to SACCOs after signing PRF financing agreements", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 59, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Submission  \nof e UGX.22,400,000,000 was transferred to The Accounting Officer Attestation Forms by 224 groups with attestation form to the should always ensure the Accounting Secretariat.  \ncompliance with the Officer (AO) guidelines", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 59, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that. all funds were transferred to SACCOs with evidence of submission of attestation forms to the secretariat \n5.5.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth o", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}, [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}]], "page": 59, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A loan: appticant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}, [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}]], "page": 60, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Loan Application and All beneficiaries in 224 Parishes who The Accounting Officer Approval Process", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 60, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "accessed loans before 5 June 2023 should enforce compliance were not selected through the PDMIS.  \nduring loan processing.  \nAll beneficiaries in 224 Parishes who  \naccessed loans after 5\u00ae June 2023, there  \nwas no evidence that they had been  \nvetted by a village meeting convened by  \nthe enterprise groups as detailed in the  \ntable below. \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \nThe Accounting Officer acknowledged the finding and stated that this was done during selection of beneficiaries\u2019 right from the enterprise groups up to the PDM I  \nSACCOs. \nInsurance Policy for All PRF beneficiaries who carried out The Accounting Officer Farming Enterprises  \nfarming enterprises in 224 PDM SACCOs should lobby for more did not obtain agricultural insurance funding and also sensitize policies from UAIS.  \nthe SACCO managements about the matter.  \nLack of recourse in form of insurance will  \nexpose the farming enterprises to the  \nadverse effects of climate  \nand \n5.6 Physical Inspection of Household Project Implementation  \nI reviewed loan files, SACCO records and carried out interviews with SACCO management where I observed the following;  \noe One hundred thirty two (132) beneficiaries in 3 PDM SACCOs had implemented different projects from the funded enterprises.  \noe Most of the poultry and piggery projects needed veterinary attention as they were affected by diseases.  \no There were no beneficiaries in PDM SACCOs with non-existent projects. Details are shown in Appendix 6 \nFailure to provide veterinary assistance to the projects may result into losses and undermine the achievement of PDM objectives. \nThe Accounting Officer explained that the District has planned to have a training of SACCO leaders in monitoring and evaluation of performance of beneficiaries. \nRecommendation  \nThe Accounting Officer should provide urgent veterinary assistance to the beneficiary projects and also strengthen the supervision, monitoring and\\_ sensitization mechanisms to address the implementation challenges. \nauge ORfErn WAL ONT Copy AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}, [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}]], "page": 60, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 62, "level": 2}}, {"headings_1": {"content": "registration", "page": 58, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source Approved budget Actual Collections Variance Reasons for under/over", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 62, "level": 2}}, {"headings_1": {"content": "registration", "page": 58, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 62, "level": 2}}, {"headings_1": {"content": "registration", "page": 58, "level": 2}}]], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "collection", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 62, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 62, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a.) Tax revenues \n1 Trading Licenses", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 62, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 62, "level": 2}}, [{"headings_0": {"content": "collection", "page": 62, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 62, "level": 2}}]], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "19,750,000", "metadata": {"headings": [{"headings_0": {"content": "19,750,000", "page": 62, "level": 2}}, {"headings_1": {"content": "collection", "page": 62, "level": 3}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,710,000 15,040,000 Failure to enforce collections 2 Land fees", "metadata": {"headings": [{"headings_0": {"content": "19,750,000", "page": 62, "level": 2}}, {"headings_1": {"content": "collection", "page": 62, "level": 3}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,000,000", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11,373,500 38,626,500 Failure to enforce collections \\| 3 Local Service Tax (LST) 148,000,000 126,283,622 21,716,378 Non-payment of salary for some staff hence non-  \ndeduction of LST  \nb.) Non tax revenues  \n4 Sale of goods & Services 87,035,000 - 87,035,000 n/a", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Administrative Fees and licenses 297,440,000  \n224,669,270  \n72,770,730 Failure to enforce collections Miscelleneous 39,345,000 39,345,000 \u2014 = n/a", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nTotal 641,570,000 406,381,392 235,188,608 \nAppendix 2 (a): Out- uts without a ropriate indicators and targets  \n\u2014 Key performance", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}, [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}]], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "indicator(s) (Measure)", "metadata": {"headings": [{"headings_0": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}, {"headings_1": {"content": "50,000,000", "page": 62, "level": 3}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme SubProgramme PIAP Output Budget Output Activities Implemented Expenditure used  \n4 Quarterly Internal Audit  \nProvided 000024-Compliance reports produced for all  \nand Enforcement  \ndepartments and submitted to  \nServices internal Auditor general. 2,082,236,020  \n14050304-The Public Not provided Service Pension Fund/ 390012-  \nScheme established and Implementation of  \nPayment of monthly pension to  \noperationalized Pension Reforms pensioners for 12 months", "metadata": {"headings": [{"headings_0": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}, {"headings_1": {"content": "50,000,000", "page": 62, "level": 3}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,829,172,988", "metadata": {"headings": [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "390014-Development Not provided 14050302-Decentralized and  \n:  \nmanagement of salary, Operationationalion of  \npension and gratuity  \nHuman Resource  \nstrengthened System 0 2,964,494,430 \\| 16 \nProvided \nGOVERNANCE 01-Institutional 16060502-Administrative 000014-Administrative Fuel facilitation for the district  \n\\|\\_AND SECURITY Coordination  \nsupport services enhanced and Support Services Chairperson for 12 months  \n970,674,440 \n59 \n18-  \nProvided DEVELOPMENT 18010601-Tax compliance  \nPLAN 02-Resource improved through  \nIMPLEMENTAT Mobilization and increased efficiency in  \n000004-Finance and  \n42 LLG finance staff supervised  \nION Budgeting revenue administration Accounting on budgeting \n2 standing committee meeting 16060502-Asset  \n000003-Facilities  \nheld to review reports, \n49,747,357  \nProvided \nManagement Management budgets, and workplans 59,404,875  \n18010601-Tax compliance Provided improved through  \nincreased efficiency in  \n000004-Finance and  \n42 LLG finance staff supervised  \nrevenue administration Accounting on budgeting  \n16060508-Procurement 8 DCC meetings held to  \nand disposal of Assets  \n000007-Procurement  \napprove adverts and award of  \nmanaged and Disposal Services contracts \n01-Institutional 16060502-Administrative 000014-Administrative Fuel facilitation for the district Coordination support services enhanced and Support Services Chairperson for 12 months", "metadata": {"headings": [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}, [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}]], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "746,341,766", "metadata": {"headings": [{"headings_0": {"content": "746,341,766", "page": 63, "level": 3}}, {"headings_1": {"content": "2,829,172,988", "page": 62, "level": 2}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Provided \n10,900,000  \nProvided \n49,000,000  \n18011608-Systems and Provided Sanctions to enforce  \n16-  \ncommitment controls and 000061-Management  \nGOVERNANCE 05-Anti-Corruption prevent accumulation of of Government  \nPayment of salary for staff for  \nAND SECURITY and Accountability domestic arrears in place Accounts 12 months  \n01-Institutional 14040401- Budget  \nStrengthening and priorities aligned to  \n000006-Planning and  \nCoordination programme plans Budgeting services  \n03-Storage, Agro- 010013-Support to", "metadata": {"headings": [{"headings_0": {"content": "746,341,766", "page": 63, "level": 3}}, {"headings_1": {"content": "2,829,172,988", "page": 62, "level": 2}}, [{"headings_0": {"content": "746,341,766", "page": 63, "level": 3}}, {"headings_1": {"content": "2,829,172,988", "page": 62, "level": 2}}], [{"headings_0": {"content": "746,341,766", "page": 63, "level": 3}}, {"headings_1": {"content": "2,829,172,988", "page": 62, "level": 2}}]], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,000,000", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 63, "level": 3}}, {"headings_1": {"content": "746,341,766", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 63, "level": 3}}, {"headings_1": {"content": "746,341,766", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,698,177,857", "metadata": {"headings": [{"headings_0": {"content": "1,698,177,857", "page": 63, "level": 3}}, {"headings_1": {"content": "provided", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lol", "metadata": {"headings": [{"headings_0": {"content": "1,698,177,857", "page": 63, "level": 3}}, {"headings_1": {"content": "provided", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "proticied", "metadata": {"headings": [{"headings_0": {"content": "proticied", "page": 63, "level": 9}}, {"headings_1": {"content": "1,698,177,857", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Processing and 01020301-Value addition agro-processing & 0 established  \n: Demo sites for ; Value addition equipment acquired value addition micro scale irrigation 443,205,189  \n\\\\ 01-AGRO- 103% of children were Provided INDUSTRIALIZ  \n320022-Immunisation cumulatively immunised in the  \nATION Services 2 quarters 684,426,105  \n09-  \nProvided INTEGRATED  \n8 Road equipment repaired  \nTRANSPORT 03-Transport 09020401-Capacity of  \nINFRASTRUCT Infrastructure and existing transport \nand serviced in works 260014-Road department i.e 2 dumper URE AND  \nServices  \ninfrastructure and services Equipment and Fleet tippers, 2 graders, 1 wheel SERVICES Development increased.", "metadata": {"headings": [{"headings_0": {"content": "proticied", "page": 63, "level": 9}}, {"headings_1": {"content": "1,698,177,857", "page": 63, "level": 3}}, [{"headings_0": {"content": "proticied", "page": 63, "level": 9}}, {"headings_1": {"content": "1,698,177,857", "page": 63, "level": 3}}]], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "09040106-Community", "metadata": {"headings": [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "access & feeder roads 04-Transport Asset constructed & maintained \nManagement Services loader, 1 double cabin pick up \n260002-District Urban 33km of CAR maintained  \n,  \nand Community Access  \n(13.5km urban 19.5 km Rural Management to facilitate market access Road Maintenance \n30,667,000  \nProvided \n878,345,344", "metadata": {"headings": [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}, [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}], [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}], [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}], [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}]], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\+ Not provided 03-Water 14040401- Budget  \nResources priorities aligned to 000006-Planning and  \nManagement programme plans Budgeting services  \n606,980,668  \n06070302-Land Not provided Information System 140035-Land  \n06-NATURAL 02-Land  \nautomated and integrated Information  \nAnnual compensation rates  \nRESOURCES, Management with other systems Management updated  \n264,282,061  \nENVIRONMENT 18010603-Resource \\| Provided , CLIMATE 02-Resource mobilization and Budget 560019-Data  \n4 quarterly statistical reports  \nCHANGE, LAND Mobilization and execution legal framework Management and  \nwere prepared and district  \nAND WATER Budgeting developed and amended Dissemination statistical abstract updated  \n8,000,000  \n14-PUBLIC 4 Quarterly Internal Audit Provided SECTOR  \n14040102-Compliance 000024-Compliance reports produced for all  \nTRANSFORMAT 01-Strengthening Inspection undertaken in and Enforcement  \ndepartments and submitted to  \nION Aesouniabilitg MDAs and LGs Services internal Auditor general. 111,592,956", "metadata": {"headings": [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "02-Strengthening", "metadata": {"headings": [{"headings_0": {"content": "02-Strengthening", "page": 64, "level": 3}}, {"headings_1": {"content": "09040106-Community", "page": 63, "level": 2}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Provided Private Sector  \nInstitutional and 07030201-Product and 190032-Product and  \nPrivate sector Organizational market information  \nServices Market  \n224 PDM SACCOs supported to  \ndevelopment Capacity systems developed Research access PRF \\| 50,858,052  \n12-Human 02-Population 1203010508-Human  \nProvided", "metadata": {"headings": [{"headings_0": {"content": "02-Strengthening", "page": 64, "level": 3}}, {"headings_1": {"content": "09040106-Community", "page": 63, "level": 2}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "02-Strengthening", "page": 64, "level": 3}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health, Safety and resources recruited to fill  \n320165-Primary Health PHC funds transfered to Development Management vacant posts  \ncare services  \n01-Agro- 03-Storage, Agro- 010013-Support to  \nIndustrializatio Processing and 01020301-Value addition agro-processing & \nBuhugu HC III for 2 quarters 180,000,000  \nNot", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "02-Strengthening", "page": 64, "level": 3}}, [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "02-Strengthening", "page": 64, "level": 3}}]], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 64, "level": 9}}, {"headings_1": {"content": "Capital", "page": 64, "level": 3}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 Demo sites established for  \nn Value addition equipment acquired value addition micro scale irrigation 144,443,665  \n12-Human 02-Population 1203010508-Human  \nProvided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 64, "level": 9}}, {"headings_1": {"content": "Capital", "page": 64, "level": 3}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "provided", "page": 64, "level": 9}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health, Safety and  \nresources recruited to fill \\| 320165-Primary Health PHC funds transfered to  \nDevelopment Management vacant posts  \ncare services  \nBuhugu HC III for 2 quarters 6,600,000 Total - 14,877,550,773 - \n61", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "provided", "page": 64, "level": 9}}, [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "provided", "page": 64, "level": 9}}]], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 2(b): Fully implemented out-put(s  \nTotal No activities in  \nNumber of fully SubProgram Activities the out-put implemented Programme me PIAP Output Budget Output Implemented Expenditure  \nactivities  \n4 Quarterly 4 4 Internal Audit  \nreports produced  \nfor all departments  \n14040102-Compliance 000024-Compliance and submitted to  \nInspection undertaken in and Enforcement internal Auditor 2,082,236,020  \nMDAs and LGs Services general.  \n14050304-The Public Payment of 12 12 Service Pension Fund/ 390012-  \nmonthly pension to  \nScheme established and  \nImplementation of  \npensioners for 12  \noperationalized Pension Reforms months 2,829,172,988  \n16- Fuel facilitation for 12 12 GOVERNANCE 000014- the district  \nAND SECURITY 01-Institutional 16060502-Administrative Administrative and Chairperson for 12  \nCoordination support services enhanced Support Services months", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "provided", "page": 64, "level": 9}}], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "970,674,440", "metadata": {"headings": [{"headings_0": {"content": "970,674,440", "page": 65, "level": 3}}, {"headings_1": {"content": "Capital", "page": 64, "level": 3}}], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18010601-Tax compliance 02-Resource improved through Mobilization increased efficiency in \n42 LLG finance  \n000004-Finance and staff supervised on  \nand Budgeting revenue administration Accounting budgeting 60,693,357  \n18011608-Systems and 12 12 Sanctions to enforce  \n000061-  \ncommitment controls and Management of Payment of salary  \nprevent accumulation of Government  \nfor staff for 12  \ndomestic arrears in place Accounts months", "metadata": {"headings": [{"headings_0": {"content": "970,674,440", "page": 65, "level": 3}}, {"headings_1": {"content": "Capital", "page": 64, "level": 3}}, [{"headings_0": {"content": "970,674,440", "page": 65, "level": 3}}, {"headings_1": {"content": "Capital", "page": 64, "level": 3}}]], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "463,920,488", "metadata": {"headings": [{"headings_0": {"content": "463,920,488", "page": 65, "level": 3}}, {"headings_1": {"content": "970,674,440", "page": 65, "level": 3}}], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 DCC meetings 000007-Procurement held to approve 16060508-Procurement and and Disposal  \ndisposal of Assets managed Services \nadverts and award  \nof contracts 10,900,000  \nFuel facilitation for  \n12 000014- the district  \n16060502-Administrative Administrative and Chairperson for 12  \nsupport services enhanced Support Services months", "metadata": {"headings": [{"headings_0": {"content": "463,920,488", "page": 65, "level": 3}}, {"headings_1": {"content": "970,674,440", "page": 65, "level": 3}}, [{"headings_0": {"content": "463,920,488", "page": 65, "level": 3}}, {"headings_1": {"content": "970,674,440", "page": 65, "level": 3}}]], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "49,000,000", "metadata": {"headings": [{"headings_0": {"content": "49,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "463,920,488", "page": 65, "level": 3}}], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18011608-Systems and 12 Sanctions to enforce  \n000061-  \n05-Anti- commitment controls and Management of Payment of salary  \n18- \nCorruption and prevent accumulation of Government  \nfor staff for 12 DEVELOPMENT Accountability domestic arrears in place Accounts months", "metadata": {"headings": [{"headings_0": {"content": "49,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "463,920,488", "page": 65, "level": 3}}, [{"headings_0": {"content": "49,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "463,920,488", "page": 65, "level": 3}}]], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,000,000", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PLAN 01- UGX.9,225,064,215 UGX.9,225,064,215 IMPLEMENTATI Education,Sport 320157-Primary  \nON s and skills  \nEducation Services 9,225,064,215 \n62", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}, [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}]], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014  \n8 Road equipment  \nrepaired and  \n09-  \nserviced in works  \nINTEGRATED department i.e 2  \nTRANSPORT 03-Transport 09020401-Capacity of 260014-Road dumper tippers, 2  \nINFRASTRUCT Infrastructure existing transport  \nEquipment and Fleet graders, 1 wheel  \nURE AND and Services infrastructure and services Management  \nloader, 1 double  \nSERVICES Development increased. Services cabin pick up 30,667,000  \n06070302-Land u. \\| Information System 140035-Land Annual  \n02-Land automated and integrated Information compensation  \nu Management with other systems Management rates updated 264,282,061  \n4 quarterly 4 4 18010603-Resource statistical reports  \n02-Resource mobilization and Budget 560019-Data  \nwere prepared and  \nMobilization execution legal framework Management and district statistical  \nand Budgeting developed and amended Dissemination abstract updated 8,000,000  \n4 Quarterly 4 4 Internal Audit \nreports produced  \n14-PUBLIC  \nfor all departments  \nSECTOR 01- 14040102-Compliance 000024-Compliance and submitted to  \nTRANSFORMAT Strengthening Inspection undertaken in and Enforcement internal Auditor 111,592,956  \nION Accountability MDAs and LGs Services general.  \n02- 224 224 Strengthening  \nPrivate Sector \nInstitutional \nand  \n07030201-Product and  \n190032-Product and 224 PDM SACCOs \\| Organizational market information systems Services Market supported to  \nCapacity developed Research access PRF 50,858,052 \nTotal - 16,865,061,577 - \n63 \nAppendix 2(c): Partiall Implemented out-puts  \nTotal No Number of fully SubProgram  \nactivities in implemented Programme me PIAP Output Budget Output Activities Implemented Expenditure the out-put activities 4 standing 2 standing committee  \ncommittee  \n2 standing committee meetings meetings meeting held to review  \n16-GOVERNANCE AND 01-Institutional 16060502-Asset 000003-Facilities reports, budgets, and  \nSECURITY Coordination Management Management workplans 59,404,875  \n09040106-Community  \naccess & feeder roads  \n09-INTEGRATED TRANSPORT 04-Transport constructed & maintained 260002-District Urban 33km of CAR maintained  \n,  \nINFRASTRUCTURE AND  \nAsset  \nto facilitate market and Community Access (13.5km urban 19.5 km  \nSERVICES Management access Road Maintenance Rural LLGs) 878,345,344 \nTotal", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}, [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}]], "page": 66, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "937,750,219", "metadata": {"headings": [{"headings_0": {"content": "937,750,219", "page": 67, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 65, "level": 3}}], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 2(d): Out-puts not Implemented \n33 km of CAR  \n30km of CAR to be to be maintained maintained", "metadata": {"headings": [{"headings_0": {"content": "937,750,219", "page": 67, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 65, "level": 3}}, [{"headings_0": {"content": "937,750,219", "page": 67, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 65, "level": 3}}]], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Expendit", "metadata": {"headings": [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme SubProgramme PIAP Output Budget Output Activities Implemented : ure \n01-AGRO-  \n03-Storage, Agro-Processing and 01020301-Value addition  \n010013-Support to agro-processing & 0 Demo sites established for micro INDUSTRIALIZATION Value addition equipment acquired value addition scale irrigation 0.44Bn \nTotal \nAppendix 3: Service delive Summa of Inspections No Activity inspected Total Summary of findings expenditure  \nUGX  \nMechanized maintenance of 8,000,000  \n2.0km km of Patto-Kaduwa \nAt the time of inspection 24th November 2023, works were complete but there was absence of water channels/pathways on the sides of the road. This may lead to water logging in the road hence causing potholes to develop. However, a large section of the road was well graveled and motorable. The drainage channels were not", "metadata": {"headings": [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}, [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}], [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}], [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}], [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}]], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "opened.", "metadata": {"headings": [{"headings_0": {"content": "opened.", "page": 67, "level": 3}}, {"headings_1": {"content": "Expendit", "page": 67, "level": 2}}], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "64 \nPictorial evidence from Inspections \n2 Periodic maintenance of 18,222,000 2.0km Bukimali-Bumansi  \nroad \n3 R outine  \nmanual 2,766,000 maintenance of 7.9km of", "metadata": {"headings": [{"headings_0": {"content": "opened.", "page": 67, "level": 3}}, {"headings_1": {"content": "Expendit", "page": 67, "level": 2}}, [{"headings_0": {"content": "opened.", "page": 67, "level": 3}}, {"headings_1": {"content": "Expendit", "page": 67, "level": 2}}], [{"headings_0": {"content": "opened.", "page": 67, "level": 3}}, {"headings_1": {"content": "Expendit", "page": 67, "level": 2}}], [{"headings_0": {"content": "opened.", "page": 67, "level": 3}}, {"headings_1": {"content": "Expendit", "page": 67, "level": 2}}]], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nakiwonde-Bugitimwa Road", "metadata": {"headings": [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}], "page": 68, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Microscale  \nirrigation 430,675,132 schemes \n5 Construction and extension 18,920,048 of Nalutaso GFS \nAt the time of inspection 24th November 2023, works were substantially completed but timber was observed deposited on a section along the water trench/on the sides of the road. This inconveniences road users especially pedestrians. blocks running water down the trenches and causes silting. There was also grass overgrowth on the road sides. The drainage channels were not opened.  \nAt the time of inspection 24th November 2023, drainage channels/trenches were silted and had over grown grass because of inadequate manual maintenance. Running water had formed gullies beneath the drainage channels/trenches and this inconveniences road users \nAt the time of inspection 24th November 2023, none of the 134 farmers had received irrigation equipment. However, UGX.430,675,132 was spent on complementary activities like mobilization, awareness, farm visits, demonstrations and farm field schools were carried out.", "metadata": {"headings": [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}, [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}]], "page": 68, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "There were instances of poor storage of solar panels and generators at the Demonstration sites. For example, Installation of microscale irrigation system at Bumasifwa Seed Secondary School Demonstration Site.  \nThe GFS tap water connections had been installed and had a good water yield.  \nAt the tap water connection located at Mutufu HC III had no soak pit as recommended by the RUWASA guidelines. However, water runs downwards along trenches. There was also no evidence of existence of a water user committee. There is risk that parasitic insects like mosquitoes may breed along the water logged trench hence causes infectious diseases like malaria to the surrounding communities. \n65 \n6 Construction of Bugitimwa 1,557,415,307 Phase I construction works were still ongoing. Walling and Seed Secondary School  \nroofing of the structures was done. Interior and external Phase 1 (2-stance lined pit  \nworks were under way.  \nlatrine, 1 for staff quarters,  \nDue to the steep terrain of the land scape, installing 2 and 3 classroom block,  \nretaining walls along the buildings and stone pitching should multipurpose hall,  \nbe considered to prevent mudslides and erosion from administration hall)  \ndestroying the structures. \n7 Upgrade of Simupondo 638,344,878 At the time of inspection 24th November 2023, construction Health Centre II to III  \nworks were still ongoing. Walling and roofing were done. Interior and external works were under way. Due to the steep terrain of the land scape, installing retaining walls along the buildings and stone pitching should be considered to prevent mudslides and erosion from destroying the", "metadata": {"headings": [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}, [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}]], "page": 68, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "structures.", "metadata": {"headings": [{"headings_0": {"content": "structures.", "page": 69, "level": 3}}, {"headings_1": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}], "page": 69, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4: Farmers who Expressed interest in MicroScale Irrigation  \nApplicant \\| Applicant  \n\\| Applicant ID from  \n\\| Applicant Applicant Applicant Phone a Sn Subcounty Parish Applicant Village Database Applicant Names DateOfBirth Gender Number : 1 BUBBEZA \\| BUMUGEMBE BUMUGEMBE A  \n23383 Mwambu Charles \\| 01/01/1959 Male  \n772097392 Emm 2 BUBBEZA \\| BUWAKOLI \\| BUWAKOOLI LOWER \\| 9250 Kasakya Denis  \n01/01/1979 \\| Male 781492170 BUWAKOLI \\| BUWAKOOLI UPPER \\| 23384 \\| Nangoye Samuel  \n01/01/1979 \\| Male 786095266 \\| BUBBEZA LWAMUSABASI BUGIMUGU 23238 \\| Kasakya Robert 01/01/1988 pi 777508325 \\| 23239 \\| Namakola Paul \\| 01/01/1962 Male  \n5 BUBBEZA LWAMUSABASI BUGIMUGU  \n772531087 BUBBEZA LWAMUSABASI \\| NALWITALE  \n22224 \\| Namatemu Moses \\| 01/01/1972 Male  \n784176095 \nBUDADIRI TOWN BUGIWUMI \\| : 7 COUNCIL WARD BUGIWUMI A 17391 Macheri Sam 01/01/1974 Male 775111056 BUDADIRI TOWN BUGIWUMI  \n\\|  \n8 COUNCIL WARD BUGIWUMI A 21171 nambafu Josephine 01/01/1981 Female 773494806 BUDADIRI TOWN BUGIWUMI  \n9 COUNCIL WARD BUGIWUMI A  \nBUDADIRI TOWN BUGIWUMI  \n10 COUNCIL WARD BUGIWUMI A  \nBUDADIRI TOWN BUGIWUMI  \n11 COUNCIL WARD BUGIWUMI B \n\\|  \n21173 Nambozo Scovia 01/01/1990 Female 782783700 \\|  \n7989 Mafabi Vincent 01/01/1962 Male 774857875", "metadata": {"headings": [{"headings_0": {"content": "structures.", "page": 69, "level": 3}}, {"headings_1": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, [{"headings_0": {"content": "structures.", "page": 69, "level": 3}}, {"headings_1": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}], [{"headings_0": {"content": "structures.", "page": 69, "level": 3}}, {"headings_1": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}]], "page": 69, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 70, "level": 2}}, {"headings_1": {"content": "structures.", "page": 69, "level": 3}}], "page": 70, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17395 Wasukira Lawrence Wedusa 01/01/1951 Male  \n772338348 BUDADIRI TOWN BUGIWUMI", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 70, "level": 2}}, {"headings_1": {"content": "structures.", "page": 69, "level": 3}}], "page": 70, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], "page": 70, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "99 BUGITIMWA BUWETYE LOWER 22188 Wamoni Robert 01/01/1974 774162474 100 BUGITIMWA MABALE 21385 Wolimbwa Nathan 01/01/1973 705670813 101 BUGITIMWA NABATU LOWER Masongo Patrick 01/01/1974 Male 758169389 BUGITIMWA ELGON Gumonye Silagi 01/01/1981 [Male Male 782596783 BUGITIMWA ELGON ELGON 20933 Gumonye Silagi 01/01/1981 782596783 BUGITIMWA KISAWE B GIDALE JOHN 01/01/1956 Male 783403894 BUGITIMWA ELGON TALAGAMI  \n22187 Bwoba Simon Umoja 01/01/1968 Male  \n751823592 BUGITIMWA KISALI BUKASALAGO 22193 Mashelo Charles 01/01/1992  \nBUGITIMWA KISALI BUKASALAGO 22199 womoli Victor 01/01/1994 Male 753891454 BUGITIMWA KISALI BUKASALAGO 22196 womaniala Rogers 01/01/1990 Male 781048774 BUGITIMWA KISALI BUKASALAGO 22197 Kiloli Alex 01/01/1986 Male 702738270 BUGITIMWA KISALI BUKASALAGO 22190 Gonyi Vicente 01/01/1976 Male 756481601 BUGITIMWA KISALI BUMUJENYA 22189 Makoba William 01/01/1966 \\| Male 770816007 BUGITIMWA KISALI KISALI CENTRAL  \n20934 Muzaki Susan Harriet 01/01/1982 Female  \n783118324 BUGITIMWA KISALI PUNGA 21660 Wettaka Denis 01/01/1983 Male 750708348 114 eucrrimwa\u2014\\_\\| KIsALr  \n702471041 \n70 \n115 \\| sucrrimwa KISALI PUNGA \\| 22195 Wosukira Samuel 01/01/1992 Male 753194858 \\|\\_\\_\\_116 BUGITIMWA \\_\\| LUSAGALI LUSAGALI \n01/01/1969 \\| Male I 774915029 22186 Woniala Pascal  \n10246 Woganiala Herbert 5 01/01/1983 Male  \n117 BUHUGU BUKITEMU NAKIZENGWE  \n773712809 \n118 BUHUGU BUKITEMU NAKIZENGWE 12863 Woganiala Herbert 01/01/1983 Male 773712809 \n\\| 119 BUHUGU BUMATOFU BUKIBOLO  \n8036 Nafuna Mary  \n01/01/1961 \\| Penal hs 774111493 120 BUHUGU BUMATOFU BUKIBOLO \\| 8039 Makoba Husseni I. 01/01/1960 Male  \n784491855 \n\\| 121 BUHUGU BUMATOFU BUKIBOLO 8040 Magomu George 01/01/1990 Male 750054050 \\|  \n122 BUHUGU BUMATOFU BUKIBOLO 8041 Nakiyi James 01/01/1987 Male 774050863 123 Bares BUMATOFU BUKIBOLO \u2014\\| I Wodero Godfrey LI 01/01/1980 Male 774675403 \\| 124 BUHUGU BUMATOFU BUKIBOLO  \n8044 Manana David 01/01/1964 Male 785033992 \\|  \n125 BUHUGU BUMATOFU BUKIBOLO \n\\|  \n8045 Mugonyi Apollo Bubolo 01/01/1968 Male 759181452 126 BUHUGU BUMATOFU BUKIBOLO = 8046 sono Mugonyi Apollo Bubolo \\| 01/01/1968 Male  \n759181452 \n127 BUHUGU BUMATOFU BUKIBOLO 8047 Sezi 01/01/1972 Male 787555327 \n2 128 BUHUGU BUMATOFU BUKIBOLO  \n8050 Masereje Francis 01/01/1993 yee u 752748546 BUHUGU BUMATOFU BUKIBOLO  \n130 BUHUGU BUMATOFU BUKIBOLO \\|. 43587 Manana David 01/01/1964 Male 785023992 \\| \n8076 Nabulwala Barbra \u2014 01/01/1989 Female  \n785557979 \n131 BUHUGU BUMATOFU BUKIBOLO 43595 Manana David 01/01/1964 Male 785033992 132 BUHUGU BUMATOFU \\_\\_\\| BUKIBOLO  \n01/01/1964 Male \\| 785033992 43600 Manana David  \n43605 Katono junic I 01/01/1971 Female 777771106 \\| 133 BUHUGU BUMATOFU BUKIBOLO", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}, [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}]], "page": 73, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], "page": 74, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "134 BUHUGU BUMATOFU BUKIBOLO 43657 Songo Sam 01/01/1975 Male 772394674 \n\\| 135 BUHUGU BUMATOFU BUKIBOLO 43300 wandoba julius 01/01/1973 Male \\| 772918614 136 BUHUGU BUMATOFU BUKYAGWE 36042 Namoma Milton 01/01/1988 Male 783956754 137 BUHUGU BUMATOFU BUWESONGA  \n36727 Womuna Charles Charles 01/01/1970 Male  \n771302607 \n138 BUHUGU \"emer BUMATOFU BUWESONGA  \n43389 womuna charles \nDuran apa Male \\{ 771302607 139 BUHUGU  \nBUWESONGA  \n140 BUHUGU BUMATOFU BUWESONGA I 43660 Mugamba Robert 01/01/1997 Male 720951600 \\| \n43659 Mugamba Robert Em 01/01/1997 Male 780951600 Wamala Mafabi Samuel  \n141 BUHUGU BUMATOFU BUWESONGA 8099 paddyxel 01/01/1949 Male 774283268 [  \nWamala Mafabi Samuel  \n142 BUHUGU BUMATOFU BUWESONGA 8117 paddyxel 01/01/1949 Male 774283268 8049 Woluba Moses \\| 01/01/1968 Male  \n143 BUHUGU BUMATOFU BUWESONGA  \n783250786 \\| \n71 \n144 BUHUGU BUMATOFU BUWESONGA 8038 Masiga James 01/01/1988 Male 783290657 145 BUHUGU BUMATOFU BUWESONGA 8033 Muzaki Megi\\_\\_ 01/01/1968 Female 788317828 146 BUHUGU BUMATOFU BUWESONGA  \n8034 Muduwa Rachael 01/01/1975 Female 785401359 147 BUHUGU BUMATOFU BUWESONGA 23311 Paul Nangoli 01/01/1986 Male 751363615 148 BUHUGU BUMATOFU \\_ BUWESONGA  \naa Paul Nangoli \n01/01/1986 Male \\| 751363615 149 BUHUGU BUMATOFU BUWESONGA 24557 Paul Nangoli\\_ 01/01/1986 Male BTL 150 BUHUGU BUMATOFU KABOKANI \u2014 24560 Mike Milimu  \n01/01/1970 Male 783018146 151 BUHUGU BUMATOFU KABOKANI 24561 Mike Milimu 01/01/1970 Male 783018146 152 BUHUGU BUMATOFU KABOKANI  \n16555 Wobwesi Johnson 01/01/1965 Male 777041141 \\| 153 BUHUGU BUMATOFU Tesora KABOKANI  \n10243 Muduwa Beatrice Munyaki  \n01/01/1973 Female To 782966495 154 Teunuc BUHUGU BUMATOFU  \n8035 Gizamba Rose 01/01/1956 Female 70188480 155 BUMATOFU KABOKANI fo 8042 Milimu Mike 01/01/1970 Male 783018146", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}, [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}]], "page": 74, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 156 BUHUGU \u2014 KIBOLO KIKOLO  \n37080 Magomu Herbert 01/01/1980 Male 774121330 157 BUHUGU KIBOLO LUKOBO  \n8037 Masisa moses 01/01/1973 Male 782315732 158 BUHUGU MIWU BUBUYI", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], "page": 75, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 01/01/1956 Male \\| 758936137 22591 Mayuka Titus  \n262 BUKHULO SIRONKO \\| KWONTA 1. 22705 Togo Joseph Odidi 01/01/1956 Male 771601776", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], "page": 78, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "75 \n263 BUKHULO SIRONKO KWONTA 23295  \n264 BUKHULO SIRONKO KWONTA  \nKhapondi Nelson 01/01/1997 Male 756541101 BUKHULO SIRONKO KWONTA Owino Cyrus 01/01/1946 Male 774246356 266 BUKHULO SIRONKO KWONTA  \n267 BUKHULO SIRONKO KWONTA  \nBUKHULO SIRONKO MULALU \nNetasile Dan 01/01/1997 Male 785478487 25922 wamboka sebilon 01/01/1999 Male 784438728 Masibo Togo Aidah 01/01/1961 Female 771601776 BUKHULO SIRONKO MULALU Mayuka Titus 01/01/1956 782592288 270 BUKHULO SIRONKO MULALU", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}, [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}]], "page": 78, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "01/01/1961 \\| made \\| 773818630 \\| Masibo Aidah  \n271 BUKHULO SOOLA BUNALWERE 5305 Lunyolo Margret 01/01/1952 Female 757959006 272 BUKHULO SOOLA BUNAMWERA  \n273 BUKHULO SOOLA BUSANO  \n274 BUKHULO SOOLA SHUMA  \n275 BUKHULO SOOLA SOOLA  \n276 BUKHULO SOOLA SOOLA  \n277 BUKHULO SOOLA SOOLA  \n278 BUKHULO SOOLA SOOLA  \n279 BUKHULO SOOLA SOOLA  \n280 BUKHULO SOOLA SOOLA  \n281 BUKHULO SOOLA SOOLA  \n282 BUKHULO SOOLA SOOLA  \n283 BUKHULO SOOLA SOOLA  \n284 BUKHULO SOOLA SOOLA  \n285 BUKHULO SOOLA SOOLA  \n286 BUKHULO SOOLA SOOLA  \n287 BUKHULO SOOLA SOOLA  \n288 BUKHULO SOOLA SOOLA  \n289 BUKHULO SOOLA SOOLA  \n290 BUKHULO SOOLA SOOLA  \n291 BUKHULO WALANGA BUMULAHA  \n292 BUKHULO WALANGA BUMULAHA", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], "page": 79, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5297 Takunya Sam Eric 01/01/1977 Male  \n756193368 8307 kanywamusayi peter man 01/01/1958 Male  \n702883194 8309 takunya Samuel george 01/01/1956 Male  \n757596028 4532 Ndinya Samuel 01/01/1986 Male 759286346 4510 Pulisi Akim 01/01/1944 Male 751350891 4511 Walyombekaina Twaha 01/01/1961 Male 778769015 4512 Katale Issa 01/01/1976 Male 752964844 4513 Isiko Jamada 01/01/1944 Male 754838980 4514 Lunyolo Lona 01/01/1969 Female 751905593 4515 Kibampawo Maliki 01/01/1984 Male 752623897 4516 Kalajja Mustafa 01/01/1964 Male 750683990 753088898 \\| 4517 Naula Tabisa Fatuma 01/01/1978 Female  \n4518 Mugala Mariam 01/01/1985 Female 774939398 4519 Tambaki Rajab 01/01/1963 Male 703131267 4520 Ndinya Samuel 01/01/1986 Male 759286349 4521 Kamwada Bogere Zaidi 01/01/1960 Male  \n759337971 4522 Mukhaye Hajala 01/01/1987 Female 70730895 4523 Pulisi Sam 01/01/1985 Male 779382725 14544 Malinga Asire James 01/01/1954 Male  \n753074002 5296 Nachwera Herbert 01/01/1977 Male 702627423 \u2014 5304 Wolimbwa Jackson  \n01/01/1963 Male \n76 \n293 BUKHULO WALANGA BUMULAHA", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}, [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}]], "page": 79, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5306 Musuya Betty 01/01/1993 Female 753410870 \\| 294 BUKHULO WALANGA BUMULAHA 5307 Nabuduwa Evalline 01/01/1995 Female 707987151 L  \n295 BUKHULO WALANGA BUMULAHA  \n5308 Nabwire Maimuna 01/01/1992 Female 758014934 296 \\| BUKHULO WALANGA BUSIU TI 5310 Saruro Charles 01/01/1945 Male 754536262 297 BUKHULO WALANGA BUSIU  \n5299 Moiti Dancan 01/01/1993 \\| Male 755570046 298 BUKHULO WALANGA BUSIU = 4538 Nalyaka Jenipher 01/01/1962 Female 756162975 [ 299 BUKHULO WALANGA BUWABUYI  \n22709 Nabende Geresemu 01/01/1970 Male 752332843 300 BUKHULO WALANGA MAKENYA 22710 Mudondo Nulu n1yo1 373 \\| pele 759367788 301 BUKHULO WALANGA MURUMBA 22711 Sabano Sylvia 01/01/1986 Female \u2014] 302 BUKIISE BUKIISE \\_\\_\\_\\| BUNASOBA 17428 Mudyadya Patrick 01/01/1956 Male 779468782 \n303 BUKIISE BUKIISE BUNASOBA 17430 Nabuduwa Phen 01/01/1966 Female 779468782 304 BUKIISE BUKIISE BUNASOBA I 17431 Mwambu Fred 01/01/1984 Male 774196882", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}, [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}]], "page": 80, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 305 BUKIISE BUKIISE BUNASDBA  \n12994 Mudyadya Patrick 01/01/1956 Male 779468782", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], "page": 80, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n306 BUKIISE BUKIISE BUNASOBA 12996 Mudyadya Stephen 01/01/1994 Male 788755074 \\| 307 BUKIISE BUKIISE KYAMALA  \n12992 Mwambu Wilbrod 01/01/1956 Male 782717811 \n308 BUKIISE BUKIISE KYAMALA 13000 Mwambu Emma 01/01/1992 Male 775145495 \n\\|\\_\\_\\_309 BUKIISE BUKIISE KYAMALA  \n16729 Mwambu Wilbrode 01/01/1956 Male 782717811 310 BUKIISE BUKIISE LUGONGO 12998 \u2014 Gidudu Stephen 01/01/1961 Male 770679709 \\| 311 BUKIISE BUKIISE NAIMENI Wambwa Besweli 01/01/1950 Male 782595501 \\| 312 BUKIISE ee NAMAKAGO 12999 Bubolo Benard 01/01/1976 male 706508369 313 BUKIISE BUKIISE NATANYO 12997 Mwambu Fred 01/01/1984 Male 705260072 \n314 \u2014 BUKIISE NATANYO 12991 Wamboza Michael 01/01/1993 Male 789224465 I 315 BUKIISE BUKIISE SUGUTA 17459 Masifa paul 01/01/1963 ee 785732055 316 BUKIISE BUSATE GADIGADI 13622 Nsamba Geoffrey 01/01/1972 Male 773966107 \\|", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}, [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}]], "page": 80, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=>", "metadata": {"headings": [{"headings_0": {"content": "=>", "page": 80, "level": 2}}, {"headings_1": {"content": "nn", "page": 74, "level": 5}}], "page": 80, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "317 BUKIISE BUSATE KIJEWA 13627 Nangai Geoffrey 01/01/1984 Male 779003341 318 BUKIISE \\_\\| BUSATE KIKONGE  \n13625 Mugamba Kenneth 01/01/1976 Male 785880523 \nBO BUKIISE BUSATE MIVULE > 13620 Bukomba Wilson 01/01/1974 Male 771947210 \\| 320 BUKIISE BUSATE mens: MIVULE 17435 Neumbe Philisi 01/01/1979 Female 771947210 321 BUKIISE BUSATE  \n322 BUKIISE BUSATE MUTUKULA 13621 Lejeje William cama) Male 751757069 \n13618 MAGOMBE WILSON 01/01/1966 Male 783878990 \n77", "metadata": {"headings": [{"headings_0": {"content": "=>", "page": 80, "level": 2}}, {"headings_1": {"content": "nn", "page": 74, "level": 5}}, [{"headings_0": {"content": "=>", "page": 80, "level": 2}}, {"headings_1": {"content": "nn", "page": 74, "level": 5}}], [{"headings_0": {"content": "=>", "page": 80, "level": 2}}, {"headings_1": {"content": "nn", "page": 74, "level": 5}}], [{"headings_0": {"content": "=>", "page": 80, "level": 2}}, {"headings_1": {"content": "nn", "page": 74, "level": 5}}]], "page": 80, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PTT", "metadata": {"headings": [{"headings_0": {"content": "PTT", "page": 82, "level": 5}}, {"headings_1": {"content": "=>", "page": 80, "level": 2}}], "page": 82, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "378 BUKYABO BUKYABO NADOGO  \n25348 kawanga patrick 01/01/1946 Male 786875653 379 BUKYABO BUMUSABIRE \\| BUTAWA \n4209 Mademu Julius 01/01/1974 Male LE 703751947 380 BUKYABO BUMUSABIRE BUTAWA \\| 4212 Bubolo Apoll TI 01/01/1970 Male 785873553 \\| 381 \\| BUKYABO BUMUSABIRE BUTAWA  \n4247 \\| Wasolo Derrick 01/01/1997 Male 701467242 01/01/1995 Male LC 753244593 382 BUKYABO BUMUSABIRE BUTAWA  \n4250 Wolwala Hamulet  \n\\| \n79", "metadata": {"headings": [{"headings_0": {"content": "PTT", "page": 82, "level": 5}}, {"headings_1": {"content": "=>", "page": 80, "level": 2}}, [{"headings_0": {"content": "PTT", "page": 82, "level": 5}}, {"headings_1": {"content": "=>", "page": 80, "level": 2}}], [{"headings_0": {"content": "PTT", "page": 82, "level": 5}}, {"headings_1": {"content": "=>", "page": 80, "level": 2}}]], "page": 82, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I 383 Burvaso BUMUSABIRE BUTAWA  \n01/01/1972 \\| Male \\| 757356295 4916 Nakusi Lornah  \n4920 Muyami Rogers \\| 01/01/1991 Male  \n384 BUKYABO BUMUSABIRE KITATI  \n759501251 385 BUKYABO BUMUSABIRE MANGASA \\| 4923 Masanga Moses 01/01/1962 Male 756090262 \\| 386 BUKYABO BUMUSABIRE TT MANGASA 4927 Magomu Charles 01/01/1970 Male 754012730 4928 Nandeje Constance \\| 01/01/1974 Female LL 753927219 387 BUKYABO BUMUSABIRE wancasa  \n388 BUKYABO BUMUSABIRE MANGASA \\| 4252 Wetaka Charles 01/01/1989 Male 704476109 \\| 389 BUKYABO BUMUSABIRE MANGASA  \n4253 ren Charles 01/01/1989 Male = 704476109 4249 Malilo Zakaria \\| 01/01/1987 Male  \n390 BUKYABO BUMUSABIRE MANGASA  \n702978201 391 BUKYABO BUMUSABIRE MANGASA \\| 4213 Masha Stephen kisinga 01/01/1974 Male  \n706171786 4248 Makoba Manuel 7 01/01/1997 Male I 782269418 392 BUKYABO BUMUSABIRE MUDUKU  \n393 BUKYABO BUMUSABIRE \\| MUDUKU  \n4251 Kikolo Michael 01/01/2001 Male 752788271 394 BUKYABO BUMUSABIRE MUDUKU  \n4207 Wogongoba Patrick \n01/01/1986 Male \u2014 750690923 395 BUKYABO BUMUSABIRE MUDUKU  \n4208 Siduda Charles 01/01/1967 Male 756096625 4924 Wodeya Ivan \u2014T 01/01/1992 Male 7529000i0 396 BUKYABO BUMUSABIRE MUDUKU  \n397 BUKYABO BUMUSABIRE MUDUKU 4925 Nakiyi Michael 01/01/1968 re Male 756643662 398 BUKYABO BUMUSABIRE MUDUKU 4931 Magai Stephen 01/01/1962 786577137 399 BUKYABO BUMUSABIRE MUDUKU  \n400 BUKYABO BUMUSABIRE ZEBUGUBUSI", "metadata": {"headings": [{"headings_0": {"content": "PTT", "page": 82, "level": 5}}, {"headings_1": {"content": "=>", "page": 80, "level": 2}}, [{"headings_0": {"content": "PTT", "page": 82, "level": 5}}, {"headings_1": {"content": "=>", "page": 80, "level": 2}}]], "page": 83, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "785268790 |", "metadata": {"headings": [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}], "page": 85, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "457 BUKYABO GOMBE MASEKYELE 3831 Magomu Wilson 01/01/1992 Male 779648057 458 BUKYABO GOMBE \\| MASEKYELE  \n3829 Magomu Wilson 01/01/1992 Male 779648057 \\| 459 BUKYABO GOMBE \\| MASEKYELE  \n3834 Chabo William 01/01/1987 Male 754878877 He BUKYABO GOMBE \\| MASEKYELE  \n5915 Kimasi Moses 01/01/1978 Male 784499046 461 BUKYABO GOMBE NASINZI", "metadata": {"headings": [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}], "page": 85, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3838 Wambazu Joseph = 01/01/1978 Male 784609172 462 BUKYABO GOMBE NASINZI  \n3832 Mafabi Fred 01/01/1984 Male 774088707 463 BUKYABO GOMBE NASINZI J 3824 Wambazu Joseph \\_\\_01/01/1978 Male 784609172 BUKYABO GOMBE NASINZI 3821 Wambazu Joseph 01/01/1978 Male 784609172 BUKYABO GOMBE NASINZI 3822 Mafabi Fred 01/01/1984 Male 774088707 BUKYABO KYAMBOGO BUMWAULE 22167 Namwandiko Jenepher 01/01/1965 Female 780497478 BUKYABO KYAMBOGO BUMWAULE 22170 Namwandiko Jenepher 01/01/1965 Female 780497478 BUKYABO KYAMBOGO BUMWAULE 22162 Namataka Olivia 01/01/1970 Female 786540415 469 \\| BUKYABO KYAMBOGO BUNABUKONDE 22163 Kisina Stephen 01/01/1973 Male 780275394 BUKYABO KYAMBOGO BUNABUKONDE 22171 Makoba Moses 01/01/1970 Male 758139530 BUKYABO KYAMBOGO BUNABUKONDE 22168 Makoba Moses 01/01/1970 Male \\| 758139530 BUKYABO KYAMBOGO BUNABUKONDE 17426 Googo Stephen 01/01/1959 Male 782261474 \n82 \n473 BUKYABO KYAMBOGO BUNABUKONDE 22646 Makyese Francis 01/01/1962 Male 77811578 \n474 BUKYABO KYAMBOGO BUNABUKONDE 22161 Nadanga Robert sega \\| Male 770363380 3719 Neumbe Joyce \\| 01/01/1975 Female 771620405 475 BUKYABO KYAMBOGO BUNABUKONDE \nL\\_476 BUKYABO KYAMBOGO \\| BUNABUKONDE  \n3859 Mwambu Rogers 01/01/1985 Male tL 772411406 \n477 BUKYABO KYAMBOGO KYAMBOGO T.C 17427 \\| Kiganga Michael 01/01/1976 Male 782558952 \n01/01/1962 Male IT 770811578 478 BUKYABO KYAMBOGO KYAMBOGO T.C  \n22166 MAKYESE FRANCIS \n22172 MAKYESE FRANCIS I. 01/01/1962 Male  \n479 BUKYABO KYAMBOGO KYAMBOGO T.C  \n770811578 \nas0 BUKYABO KYAMBOGO LWANDA 25347 Wamboga Fred 01/01/1993 Male 789049936 \n481 BUKYABO Fanposo NABILIWA  \n22169 Nasanza James  \n01/01/1953 Male Te 780177290 482 BUKYABO ZEBIGI IKYIGO  \n22164 wetaka Peter 7 01/01/1979 Male  \n778543329 \n483 BUKYABO ZEBIGI MIWU \u2014 4926 sats Nanjekye Justine 01/01/1986 Female 705322701 484 BUKYABO ZEBIGI evr MIWU soe Justus 01/01/1986 Male 771396379", "metadata": {"headings": [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}, [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}], [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}], [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}], [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}], [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}], [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}], [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}], [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}], [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}], [{"headings_0": {"content": "785268790 |", "page": 85, "level": 6}}, {"headings_1": {"content": "PTT", "page": 82, "level": 5}}]], "page": 85, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "485 BUKYABO ZEBIGI", "metadata": {"headings": [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], "page": 86, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4919 Kanyerere Everine  \n01/01/1998 \\| Male TS 752913587 486 BUKYABO ZEBIGI MIWU \n487 BUKYABO ZEBIGI SUGUTA iu 17333 ss Mayuya Joseph 01/01/1954 Male 773503696 \n4921 Nafuna Josephine EB 01101/1984 Female 759132357 \n488 BUKYABO ZEBIGI ZEBIGI  \nWoniala Nandira Stephen 01/01/1970 Male  \n792900185 \n489 BUKYAMBI BUKAMA BUKAMA  \n7996 Nakisa Lawrence 01/01/1997 Male 705645318 \n490 BUKYAMBI Tara BUKAMA BUKAMA \n01/01/1958 Male \\| 774010172 7997 Wofuma Charles \n491 BUKYAMBI BUKAMA  \n7998 Kidiya Philimon Misosi 01/01/1965 Male  \n772805948 \n492 BUKYAMBI BUKAMA BUKAMA I 7999 \\| Wetaka Allan 01/01/1986 Male zrassast \\| \\| BUKYAMBI BUKAMA BUKAMA so00 west Brian 01/01/1994 Male 777205598 \n494 BUKYAMBI BUKAMA BUKAMA 7991 Wodenga Samuel 01/01/1997 Male 779202153 01/01/1971 Male Eu 783118319 495 BUKYAMBI BUKAMA BUKAMA  \n7992 Manana Lawrence \n12835 Wanzagiro Enoka \\_ 01/01/1992 Male Zn) 496 BUKYAMBI BUKAMA BUSIRIMA \n497 \\| BUKYAMBI BUKAMA MATOKO 21172 Nagudi Elizabeth 01/01/1985 Female 785771682 \n498 BUKYAMBI BUKYAMBI BUNAMBOZO  \n23263 Luwembo John  \n01/01/1964 m Male \u2014 777437759 499 BUKYAMBI BUKYAMBI BUNAMBOZO 23264 Wodada John T 01/01/1968  \n787011053 \n501 500 BUKYAMBI BUKYAMBI BUNAMBOZO \u2014 23261 Giboni Allan \n01/01/1995 Male \u2014 BUKYAMBI BUKYAMBI BUNGOOLO 23262 Wodeje Ambrose 01/01/1962 Male 774461039 \n502 BUKYAMBI \\_\\_\\| BUKYAMBI BUNGOOLO \n23265 Maduma Patrick 01/01/1966 \\| Male \\| 705461920 \n83 \n503 BUKYAMBI BUKYAMBI BUNGOOLO I 5457 Nakisa Fred 01/01/1972 suitor Male 782439288 504 BUKYAMBI BUKYAMBI BUNGOOLO \\| 5458\\_\\| Nakisa Peter Madaya\\_\\_ hoe 774452081 505 BUKYAMBI BUKYAMBI KIBEZU \n506 BUKYAMBI BUKYAMBI LUGULU \n23257 Gutaka Patrick 01/01/1972 Male 783370494 \n12832 Wandega Robert 01/01/1962 Male 785624471 507\\_\\| BUKYAMBI BUKYAMBI LUGULU 7994 Wangoda James 01/01/1975 Male 781407645 508 BUKYAMBI BUKYAMBI LUGULU  \n7995 Magomu Mikolawo 01/01/1984 Male 759826975 509 BUKYAMBI BUKYAMBI MUSHEMBE 7993 Massa James 01/01/1961 Male 775617217 510 BUKYAMBI BUKYAMBI MUSHEMBE \n511 BUKYAMBI BUKYAMBI MUSHEMBE 512 BUKYAMBI BUKYAMBI MUSHEMBE \n513 BUKYAMBI BUKYAMBI SUGUTA \n514 BUKYAMBI BUKYAMBI SUGUTA \n7990 Wobwala Moses 01/01/1984 Male 772348624", "metadata": {"headings": [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}, [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}], [{"headings_0": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, {"headings_1": {"content": "785268790 |", "page": 85, "level": 6}}]], "page": 86, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 88, "level": 3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}], "page": 88, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "552 BUMALIMBA MUTUFU NAMABUNGU 24963 Robert Gidiwi 01/01/1971 Male 789362383 553\\_\\| BUMALIMBA MUTUFU NAMABUNGU \n554 BUMALIMBA NAMBALENZE MANIAKU 555 BUMALIMBA NAMULANDA NAMULANDA \n01/01/1971 Male iu 789362383 24464 Robert Gidiwi  \n8841 Mabiya Joshua L 01/01/1963 Male 772577793 34362 Nafuna Saphina 01/01/1982 Female en 556 BUMALIMBA NANDERE KIKUYU 9132 Nambozo Stella 01/01/1970 Female 773926688 \\| 557 BUMALIMBA NANDERE KISENYI  \n14003 Mafabi Eric Alvin  \n558 BUMASIFWA BUFAKA NAKISHUNGU 12561 gimei juma \u2014 01/01/1960 Male 782903833 \n01/01/1975 Male \u2014 789010700 559 560 BUMASIFWA BUFAKA NAKULU \\| 12556 magomu Vicent 01/01/1990 Male 785369217 561 BUMASIFWA BuLWALA BUYUKI 54255 wegosasa Rosemary oe 700536050 \nBUMASIFWA BUFAKA > NAKULU  \n12571 magomu vicent 01/01/1990 Male a 784971093 12554 \\| gemei Lawrence Banga 5 01/01/1952 Male  \n562 BUMASIFWA BULWALA LOLOBI  \n772499127 \n85 \n563 BUMASIFWA BULWALA LOLOBI  \n12558 manana damascas 01/01/1960 Male 787641224", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 88, "level": 3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}, [{"headings_0": {"content": "\u2014\u2014", "page": 88, "level": 3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014", "page": 88, "level": 3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014", "page": 88, "level": 3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014", "page": 88, "level": 3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014", "page": 88, "level": 3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014", "page": 88, "level": 3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}]], "page": 88, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "metadata": {"headings": [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], "page": 89, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "564 BUMASIFWA BULWALA LULANGASA  \nu  \n565 BUMASIFWA BULWALA NABINYESI 12555 \\| gomei Julius 01/01/1988 Male 789254220 \n566 BUMASIFWA BULWALA NABINYESI  \n12575 musalo Andrew 01/01/1987 Male 778843509 12576 GOmei Julius 01/01/1998 Male \\| 789254220 567 BUMASIFWA BULWALA NABINYESI \n568 BUMASIFWA Seen: BULWALA NABINYESI = 12543 Nambozo Agnes 01/01/1956 Male 782251841 569 BUMASIFWA NABINYESI 12544 Nambozo Agnes 01/01/1956 Male 782251841 \n570 Imem BULWALA NABINYESI \n12549 wesamoyo John \\_\\_\\| 01/01/1970 Male \\_ 7170921 \\| 571 BUMASIFWA BULWALA NABINYESI 12551 magomu Francis 01/01/1961 Male 770673261 \n572\\_\\| BUMASIFWA BULWALA \\_\\| TASAALE 573 BUMASIFWA BUNAMAHANDE JEWA \n574 BUMASIFWA BUNAMAHANDE KONYO \n24448 Rashid Nambale Mafabi \n01/01/1974 Male \\| 772435518 66869 Nadunga Mariam 01/01/1963 Female 702979115 \\| \n67053 kiwungulo James 01/01/1981 Male 787755768 \n575 BUMASIFWA BUNDAGALA BIRALA  \n12577 magomu Moses \nal Male \u2014 773679107 12560 zesiro musitafa 01/01/1982 Male 705253074 576 BUMASIFWA BUNDAGALA BIRALA  \n577 BUMASIFWA BUNDAGALA BUGIBULUNGU \u2014 12572 wosukira Stephen m 01/01/1976 Male  \n750054059 \n578 Bumas\u0131rwA BUNDAGALA BUKAGOSI 12574 Masaba Geofrey 01/01/1965 Male 783894840", "metadata": {"headings": [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}, [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}]], "page": 89, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 579", "metadata": {"headings": [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], "page": 89, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BUMASIFWA BUNDAGALA KITAGALU  \n20932 madanda stephen 01/01/1980 Male a 757036940 \\| 12559 \\| gidudu James el Male 703213805 \\| 580 BUMASIFWA BUNDAGALA NADISI \n581\\_\\| BUMASIFWA BUNDAGALA NADISI  \n70321380 \n582 BUMASIFWA MASAGALA KITANDWE I 12545 Gibuzigani zaverio 01/01/1958 Male 753191835 \n12570 Gidudu James \u2014 01/01/1970 Male  \n583 BUMASIFWA MASAGALA KITANDWE 54387 [an Mugide Giladesy \\_ 01/01/1978 Female 703445568 584 \\| BUMASIFWA MASAGALA MASAGALA 12546 Doris eggo 01/01/1980 Female 779531613 BUMASIFWA MASAGALA MUZOBA 12552 wanyenze Agnes 01/01/1968 Female 787169032 \\| 586 BUMASIFWA MASAGALA SUGUTA  \n12548 wofakale suilaman I 01/01/1954 Male  \n779766510 \n587 BUMULISHA BUMALUDYE BUMALUDYE TI 34353 Wanzagiro Charles \n01/01/1972 Male Eu 771453204 \n588 BUMULISHA BUMALUDYE BUMALUDYE 34351 Mugide Mary\\_ 01/01/1987 Female 779751088 589 BUMULISHA \\| BUMALUDYE NAKWARE \n34360 Siduda Stephen 01/01/1974 Male es 590 BUMULISHA \\| BUMULISHA KIYEMBE T.C  \n01/01/1967 Male \\| 776848835 34363 Gusolo Amos  \n591\\_\\| BUMULISHA forum KIYEMBE T.C 34346 Gidongo Andrew 01/01/1957 \\| Male 779769107 \\| \\|\\_592 BUMULISHA BUMULISHA KIYEMBE T.C 34348 Wodonya James 01/01/1962 Male 784381179 \n86 \n593 BUMULISHA BUMULISHA LUBIDYO 594 BUMULISHA BUMULISHA MAGWAGWE 595 BUMULISHA BUMULISHA NALOOKO 596 BUMULISHA BUMULISHA NALOOKO", "metadata": {"headings": [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}]], "page": 89, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "34368 Nakayenze Rose 01/01/1962 Female 781547881 34350 Nandudu Lorna 01/01/1969 Female 707793838 34355 Namataka scovia 01/01/1985 Female 781622386 34356 Gimono Immaculate 01/01/1971 Female 774894271 597 BUMULISHA BUMULISHA NAMANJE 34370 Siibi Geoffrey 01/01/1972 Male 782707880 598 BUMULISHA \\_ BUWAGAMA BUWAGAMA  \n34358 Wegosasa Scovia 01/01/1984 Female 785392922 34359 Newumbe Esther 01/01/1984 Female I 773902169 599 BUMULISHA BUWAGAMA BUWAGAMA  \n600 BUMULISHA BUWAGAMA BUWAGAMA = 34347 Wodida Francis [ 01/01/1978 Male  \n772152732 34369 Woniala Benard 01/01/1980 Male 782634778 \\| 601 BUMULISHA BUWAGAMA NAFUUTO  \n602 BUMULISHA BUWAGAMA NALOOSI  \n34357 Mafabi Alex 01/01/1994 Male 780510080 34365 Nambuba Beatrice 01/01/1977 Female Eu 775119142 603 BUMULISHA BUWAGAMA SUGUTA  \n604 BUMULISHA MADODO KYITA  \n34361 Namisi Patrick \u2014 01/01/1980 Male  \n785322668 605 BUMULISHA MADODO KYITA Eu 34345 Kayegi Beatrice 01/01/1974 Female 774871256 606 BUMULISHA MADODO MADODO  \n34367 Woniala Simon 01/01/1956 Male 779373259 607 BUMULISHA MADODO NATANYO  \n608 BUMULISHA NAKIDOWA KIBIRA  \n609 BUMULISHA NAKIDOWA KIBIRA", "metadata": {"headings": [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], "page": 90, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "34352 Namasobo Oliva 01/01/1976 Female 781067269 34349 Mudoko Richard 01/01/1945 Male 774853809 34354 Wettaka Kenneth 01/01/1985 Male 778877074 610 BUNYAFWA BUGALABI BUNANGEKE 7477 Masaba Fred 01/01/1975 Male 779750175 611 BUNYAFWA BUGALABI BUNANGEKE \\{\u2014 7478 Madanga Ivan 01/01/1988 Male 777231975 612 on BUNYAFWA BUGALABI BUNANGEKE 1471 Masaba Alex 01/01/1964 Male 782698588 613 BUGALABI BUNANGEKE 1472 Wakwaba Silver 01/01/1952 Male 782528701 614 BUNYAFWA BUGALABI MAYIRA 7476 Magomu Moses 01/01/1996 Male 784009414 615 BUNYAFWA BUGALABI NAKYIDOBO  \n1466 Wobusa Peter John 01/01/1968 Male 786569007 616 BUNYAFWA BUGALABI WOKALA  \n7473 \\_Gomeyi Rogers En 01/01/1983 Male  \n775694988 617 BUNYAFWA BUGALABI WOKALA 7475 Tendon Wokoli Kasimu 01/01/1987 Male 782925948 618 BUNYAFWA BUNANDALO BUNANDALO B  \n10152 Yunus Juma 01/01/1960 Male 773079899 619 BUNYAFWA I BUNANDALO BUNANDALO B  \n10162 Wesamoyo Nalera James 01/01/1972 Male  \n774157173 01/01/1996 Male u 781636003 620 BUNYAFWA BUNANDALO BUNANDALO B  \n10154 Kimasi Hassani  \n621 BUNYAFWA BUNANDALO BUNANDALO B an 10156 Woniala Juma + 01/01/1972 Male  \n785704780 622 BUNYAFWA BUNANDALO NANZEGO  \n10155 Monge Robert Richard 01/01/1964 Male  \n782327419 \n87 \n623 BUNYAFWA sunavonto WOMULILA \u2014  \n10157 Woniala Amani \\| [ron] Manana Gutaka Arnold \n\\|  \n624 BUNYAFWA BUNANDALO WOMULILA 10158 James 01/01/1954 Male 782854669 625 BUNYAFWA BUNANDALO WOMULILA 10159 Gizaza Paul 01/01/1958 Male 774270648 626 BUNYAFWA BUNANDALO WOMULILA  \n627 BUNYAFWA = BUNANDALO WOMULILA  \n628 BUNYAFWA BUNAZAMI MADUWA \n629 BUNYAFWA BUNAZAMI MADUWA \n10160 Namataka Petwa 01/01/1966 Female 783363420 10153 Namugona Stephen 01/01/1961 Male 784882247 7474 Wakwaba Yosamu 01/01/1969 Male 771191116 1467 Mafabi Victor 01/01/1949 Male 772582814 630 BUNYAFWA BUNAZAMI MADUWA  \n1468 \\| Kisesi Paul ui 01/01/1972 Male 774573801 631 BUNYAFWA BUNAZAMI NABANA  \n1265 Wonitos Vicent 01/01/1962 Male 787182427 BUNYAFWA BUWILA BUNAMBASI 7479 Wanzira Moses 01/01/1968 Male reasoaaes 773689952 BUNYAFWA BUWILA BUNAMBASI  \n7480 Walimbwa Andrew  \n01/01/1957 Male  \nBUNYAFWA BUWILA BUWILA", "metadata": {"headings": [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}]], "page": 90, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BUBOLO JAMES 01/01/1976 Male 785580753 Male 775593332 21668 Wanyenze Hamuzata 01/01/1958 Female 776186040 746  \nBUBALINGANGA B 20706 Sasa Henry Patrick 01/01/1972 Male 785076464 747  \nBUBALINGANGA 8 12120 mulelengi Ayati 01/01/1984 Female 773763991 746  \nKAWULUKO  \n21675 wafaka walimbwa Rodgers 01/01/1964 Male 785088423 749  \nNAMADOGODA A 12087 Busima Aronn 01/01/1987 Male 774331602 750 BUBUHULE 12068 Mabuyi George 01/01/1957 Male 772479537 751 BUTEZA BUGWIMBI BUBUHULE 12074 Gidudu Stephen 01/01/1957 Male 783494859 \\| 752 BUTEZA BUGWIMBI BUBUHULE 12066 Bolla Patrick 01/01/1960 779760486 \\| 753 BUTEZA BUGWIMBI BUKISIMAMU A 12065 mudebo David 01/01/1961 Male 771496702 754 BUTEZA BUGWIMBI BUKISIMAMU A  \n12061 mulelengi Ayaati 01/01/1984 Female 772862552 7 55 BUTEZA BUGWIMBI BUKISIMAMU A 12062 mulelengi Ayaati 01/01/1984 Female 772862552 756 BUTEZA BUGWIMBI BUKISIMAMU A  \n12086 Kisesi Martin Peter 01/01/1964 Male  \n782594652 757 BUTEZA BUGWIMBI BUKISIMAMU B 12078 Wabomba Vicent 01/01/1979 Male 782410600 758 BUTEZA BUGWIMBI BUKISIMAMU B 12073\\_\\| Wadendeya James 01/01/1977  \n783016490 BUGWIMBI BUKISIMAMU B  \n12060 AKISOFERI GIBUGONYI 01/01/1977 Male 781492274 BUGWIMBI BUNABIDOKO A 12085 Wesamoyo Alex 01/01/1973 779976421 BUTEZA BUGWIMBI BUNABIDOKO A 12081 Majeme Fred 01/01/1980 Male 774399065 BUGWIMBI BUNABIDOKO A \n782677314 BUGWIMBI BUNABIDOKO A 12076 Manget Andrew 01/01/1992 Male 788439520 764 BUTEZA BUGWIMBI BUNABIDOKO A  \nBUGWIMBI BUNABIDOKO A \nMale 788439520 784965609 BUTEZA BUGWIMBI BUNABIDOKO A 12071 Mugide Sauda 01/01/1983 Female 782904543 BUGWIMBI NABIDOKO B  \n12083 Wadamba Andrew Gidongo 01/01/1964 Male  \n782516336 BUMUKONE BUNAKOLO 12084 Kayegi Rosema 01/01/1957 Female 775996408 769 BUTEZA BUMUKONE BUNAKOLO 12072 01/01/1961 Mal 772538699 \n92 \n770\\_\\| BUTEZA BUMUKONE BUNAKOLO + 12069 Wamanga Michael \\| 01/01/1989 Male 782378991 \\| 771 BUTEZA BUMUKONE BUNAMBOZO 12082 Wandega Muzamiru 01/01/1970 Male 775910284 772 BUTEZA \\| BUMUKONE BUNAMBOZO 12088 Wambede Fred 01/01/1977 Male 773377613 773\\_\\\\ BUTEZA BUMUKONE BUNAMBOZO \n774573768 \\| 12067 \\| Wamasali Edinani Mafabi 01/01/1957 Male  \nu.  \n774 BUTEZA BUMUKONE BUNAMBOZO 26796 Namoma Livingstone 01/01/1949 Male 789112094 775 BUTEZA BUMUKONE BUNAMOLI 26797 Mafabi John 01/01/1972 Male 775934601 \\| 776 BUTEZA \u2014 BUMUKONE BUNAMOLI  \n01/01/1965 Male i 777194818 12090 Makweta Francis \n777 BUTEZA BUMUKONE BUNAMOLI 12079 Mafabi Plus 01/01/1991 Male 785642035 12080 Mayamba Robert 01/01/1974 Male 774074755 778 BUTEZA BUMUKONE MBAYA \n779 BUTEZA NANGOKO BUBBOLA A  \n12123 Mudebo David  \nOULDISEL\\| Male + 771496702 780 BUTEZA NANGOKO BUBBOLA A  \n30321 Wataba Isaac I 01/01/1995 Male  \n771377733 781 BUTEZA NANGOKO BUBBOLA B \\|\\_\\_ 12122 BBola Patrick  \n01/01/1960 Male 779760486 782 BUTEZA NANGOKO KISAFE  \n12089 Wamboya Laston 01/01/1983 Male 770568262 783 BUTEZA 7] NANGOKO KISAFE  \n20707 Kiniale Wobusa Franco 01/01/1962 Male", "metadata": {"headings": [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}]], "page": 95, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "772680038 784 BUWALASI BUMUDU KIYANZA 22179 Muegi Tomasi 01/01/1966 Male 771949830 \\| 785 BUWALASI BUMUDU MATALE 13106 wobuto Samuel 01/01/1971 Male 782989422 786 BUWALASI BUMUDU rer MATALE  \n13107 Wafana James Kadoli 01/01/1944 Male  \n787167462 787 BUWALASI BUMUDU  \n21401 Wobusimba Sulaiman 01/01/1959 Male 702332938 22182 Gudoi Robert \\| 01/01/1986 Male  \n788 BUWALASI BUWIRA NANYINYA  \n700472247 789 700 BUWALASI SUGI BUGWAGI UPPER 34542 \\| Mwambu Patrick 01/01/1956 Male 782371653 BUWASA BUGUSEGE BUGUSEGE Zemei Agnes 01/01/1977 Female 779383160 \\| 791 BUWASA BUGUSEGE ar T/CA  \n17628 Wetaka Abdulkel Hajji 01/01/1939 Male  \n774630917 792 BUWASA BUGUSEGE BUGUSEGE T/C C 13571 Gidudu George 01/01/1967 Male 772886231 793 BUWASA BUGUSEGE BUGUSEGE T/C C 13576 Gidudu George 01/01/1967 Male 772886231 794 BUWASA BUGUSEGE KITOKO A \nLew 795 BUWASA \\| BUGUSEGE KITOKO A 796 BUWASA BUGUSEGE KITOKO B \n797 BUWASA BUGUSEGE KITOKO B \n798 BUWASA BUGUSEGE KITOKO B u 799 BUWASA BUGUSEGE KITOKO B \n9968 Wadikinyi Simon 01/01/1973 Male 776606941 25127 Magomu John 01/01/1952 Male 78258479 \n25126 Nabugwere Fatuma  \n01/01/1990 Female \\| 784052018 25129 Musika Martin in 01/01/1972 Male  \n774125290 \\| 9971 Mude vicent 01/01/1966 Male 782075486 \n17592 Musika MartinCM 01/01/1972 Male 774125290 \n93 \n800 suwasa BUGUSEGE NANGUBO \n801 BUWASA BUGWAGI BUKASAKA \n9970 Wandulu David \\| 01/01/1977 \\| Male  \n778197041 17043 Mutale Richard \\| 01/01/1975 \\| Male  \n782878205 802 BUWASA BUGWAGI BUKASAKA 13585 Namoma Joy \\| 01/01/1983 Female 776930517 803 BUWASA BUGWAGI BUKASAKA 13588 Namoma Jo \\| 01/01/1983 Female 776930517 804 BUWASA BUGWAGI BUKASAKA  \nMassa Musooli musa 01/01/1952 Male 785882741 BUWASA BUGWAGI BUMUTALE Makibwe Akabu 01/01/1968 Male 770379755 806 BUWASA BUGWAGI BUMUTALE \n807 BUWASA BUGWAGI BUMUTALE \nMakibwe Akabu 01/01/1968 Male 770379755 Magwagi Denis 01/01/1987 Male 770332008 808 BUWASA BUGWAGI BUMUTALE Mutale Richard 01/01/1970 Male Male 782878205 809 BUWASA BUGWAGI BUMUTALE Musoba Hen 01/01/1994 784813405 810 BUWASA BUGWAGI BUMUTALE Mafabi Julius 01/01/1985 Male 787745520 811 BUMUTALE 13580 Musanguzi Denis 01/01/1987 Male 770332008 812", "metadata": {"headings": [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}], [{"headings_0": {"content": "| 579", "page": 89, "level": 1}}, {"headings_1": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}]], "page": 96, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "etor\u0131oss", "metadata": {"headings": [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], "page": 100, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "774944236 s\u0131\u0131 BUWERI BUWERI A 27067 woboya Nathan 01/01/1966 Male  \n912 BUYOBO BUWERI BUWERI B 27066 \\| MADOI RICHARD 01/01/1972 Male 787043132 913 BUYOBO BUWERI BUWERI B 23023 Bambaga Wilson Fe Male 779460606 914 BUYOBO BUWERI BUWERI B  \n21886 Charles Wamoni tT 01/01/1976 Male  \n782502428 915 BUYOBO BUWERI BUYI 21577 Pa MANINA 01/01/1950 Male 782393318 916 BUYOBO BUWERI BUYI 21567 joan namataka 01/01/1994 Female 789264397 917 BUYOBO ment \\| BUYI  \n23024 Massa Geoffrey Goligoli 01/01/1970 Male 774939399 918 BUYOBO BUWERI BUYI  \n919 BUYOBO BUWERI BUYI \\| 12297 \\| Macheri James 01/01/1962 Male vaszeasia \n23268 Ahamada Gimei + 01/01/1968 Male  \n787731720 \\| \n97 \n920 eo BUYOBO BUWERI BUYI 12294 Macheri James 01/01/1962 Male 785269514 \\| 922 BUYOBO BUWERI KISHULI 7 21569 Godfrey Musika 01/01/1964 Male 775023068 \n921 BUWERI KISHULI 23266 Wesamoyo David \\|\\_\\_ 01/01/1968 Male 784460299 \n923 BUYOBO BUWERI KISHULI  \n21885 Sarah Nafuna 01/01/1967 Female 789114376 \n924 BUYOBO BUWERI KISHULI  \n21114 Bambaga Gerald \\| 01/01/1986 Male \n21115 aa Godfrey 01/01/1964 Male doo 775023068 925 BUYOBO BUWERI KISOSO  \n774573822 926 BUYOBO BUWERI KISOSO \\| 21568 EMMANUEL Gidaguyi \\_ 01/01/1969 Male 786350901 927 BUYOBO BUWERI KISOSO  \n23050 wegule Rogers \n01/01/1983 soutere Male To 780585588 928 BUYOBO BUWERI KISOSO 12942 Nabandi Robert \\| Male 782395300 \\| 929 BUYOBO BUWERI \\| KISOSO  \n9562 Kissa Michael 01/01/1976 Male 782277601 90 BUYOBO BUWERI WOSITA LOWER \u2014] 23269 Wanzila Godfrey 01/01/1982 Male 773685797 \\| N  \n931 BUYOBO BUWERI WOSITA LOWER  \n21576 Robert Wakubawo = 01/01/1967 Male  \n786609973 \n932\\_\\| BUYOBO BUWERI WOSITA LOWER in 21883 BUDOI HUSSEIN 01/01/1969 Male 779883447 WANGODE 01/01/1975 Male u 786609973 933 BUYOBO BUWERI WOSITA LOWER  \n934 BUYOBO BUWERI WOSITA LOWER 21116 Hussein Budoi unzonzasen Male 779883447 \n935 BUYOBO BUWERI WOSITA LOWER  \n25509 Harriet Muduwa = 01/01/1984 Female  \n787201954 \n936 BUYOBO BUWERI WOSITA LOWER 25512 Harriet muduwa 01/01/1984 Female 787201954 BUYOBO BUWERI WOSITA LOWER 25513 Mathias womuzumbu 01/01/1988 Male 783969888 BUYOBO BUYOOLA BUGIBUNI \n939 BUYOBO BUYOOLA BUGIBUNI \n9550 Wogumala David  \n01/01/1967 Male \\| 78085567 \n7340 Wamondo Charles 01/01/1988 Male 780750218 \n940 BUYOBO BUYOOLA BUGIBUNI  \n7341 Mabyale James \u2014 01/01/1980 Male  \n786736821 \n941 BUYOBO BUYOOLA BUGIBUNI  \n7355 Wetaka Benard 01/01/1983 Male 789627442 \n942 BUYOBO BUYOOLA BUGIBUNI  \n7356 Wodeya Xaverio 01/01/1953 Male \\| 781784806 943 BUYOBO BUYOOLA BUGIBUNI 5789 Wakyese Nabugosi Rogers 01/01/1967 Male 781779358 944 BUYOBO BUYOOLA BUGIBUNI \\| 5781 Wojaya Steven 01/01/1956 Male 783503287", "metadata": {"headings": [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}, [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}]], "page": 100, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 945 BUYOBO BUYOOLA BUGIBUNI \\| 5744 Wamboza Charles 01/01/1968 Male 774475692 946 BUYOBO BUYOOLA BUGIBUNI  \n5776 WANZALA KENNETH", "metadata": {"headings": [{"headings_0": {"content": "etor\u0131oss", "page": 100, "level": 1}}, {"headings_1": {"content": "| 579", "page": 89, "level": 1}}], "page": 101, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "IT", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], "page": 103, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1100 MASABA BUKINYALE LUSHA 22956 Wanzala Joseph 01/01/1984 Male 750978742 1101 MASABA BUKINYALE LUSHA  \n22954 Wosubire Charles 01/01/1978 Male 701923060 1102 MASABA BUKINYALE MASABA \\| 9099 Kimasi Moses 01/01/1980 Tie Male 758873727 Taos 1103 MASABA BUKINYALE NAKISINDI \\| 9101 Gambwa Moses 01/01/1981 752755983 MASABA BUKINYALE NAMUSUTU 9096 Manana Richard 01/01/1970 Male 773900653 \\| 1105 MASABA BUKINYALE NEKUMBYA  \n9935 Kiwuswo Kennedy 01/01/1990 Male 756416268 1106 MASABA BUKINYALE NEKUMBYA 9936 Kiwuswo Kennedy 01/01/1990 Male 756416268 1107 MASABA BUKINYALE SHANA 23930 Nagwega Stephen 01/01/1980 Male 754203113 1108 MASABA BUMULUWE LUGONGO  \nWowuya Robert \u2014 01/01/1979 Male  \n788148936 1109 MASABA BUMULUWE LUGONGO  \ngimeyi robert 01/01/1968 Male 700111964 MASABA BUMULUWE LUGONGO gimeyi robert 01/01/1968 Male 700111964 MASABA BUMULUWE MASABASI 9094 Nangumba Simon 01/01/1992 Male 758390935 \\| 1112 MASABA BUMULUWE MULUWE A  \n9095 Wolimbwa Moses 01/01/1976 Male 706675140 9092 we chenga ambrose 01/01/1982 Male pars \\| MASABA BUMULUWE MULUWE A  \n1114 MASABA BUMULUWE MULUWE A 9090 mainza jovan 01/01/1970 Male 773183576 MASABA BUMULUWE MULUWE B \n1116 MASABA ZESUI MADUWA \n9098 muduku bonifance 01/01/1974 \\| Male 705479656 Mafabi Michael 01/01/1992 \\| Male 754203153 1117 NALUSALA BUGAINZA NAMABASA 22099 Wangoda Stephen 01/01/1960 \\| Male 778006597 l 1118 NALUSALA BUGAINZA NATTOLI B  \n1119 NALUSALA BUGWAGI BUWANYAMA \n1120 NALUSALA BUGWAGI GENGO \n22097 Nangai Ben 01/01/1988 Male 779037275 Wafula Charles \\| 01/01/1962 Male 780808356 \nKimayo Cornelius 01/01/1954 Male 705079093 NALUSALA BUKIRYA BUKIRYA B 44687 Wabusa John 01/01/1975 Male 773876898 NALUSALA BUKIRYA BUKIRYA B 44059 Wadikinyi Akhab 01/01/1962 783294500 NALUSALA BUMAUSI BUWOZOKI B  \n44057 Masolo Isaac Wayiya 01/01/1986 Male  \n776224606 \nNALUSALA BUMAUSI BUWOZOKI B 34561 Musika Jonathan 01/01/1986 Male 774932320 NALUSALA BUMAUSI BUWOZOKI B 34585 Wobudeya Samwiri 01/01/1973 775496818 NALUSALA BUMAUSI BUWOZOKI B 22098 Madolo Isaac Wayiiya 01/01/1986 776224606 1127 NALUSALA BUMAUSI BUWOZOKI B  \n22101 Nabubolo James William 01/01/1968 Male  \n788958628 1128 NALUSALA BUMAUSI MAKONGE 22100 Madasi Asadi 01/01/1960 Male 789167771 1129 NALUSALA NABUBOLO MADUWA  \nGonyi issa 01/01/1967 Male 774506226 \n104", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}, [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}]], "page": 107, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1248 COUNCIL WARD WEST INN 10869 Wananga James 01/01/1960 Male 779664326 1249 ZESUI BUKIBOOLI NAMAIGA 13013 Wettaka Willy 01/01/1955 Male 782553344 1250 ZESUI BUKIBOOLI NAMAIGA 23118 Kabiri Michael 01/01/1963 Male 751259036 1251 ZESUI BUKIBOOLI NAMAIGA 17128 Wettaka Loy 01/01/1956 Female 779191371 1252 ZESUI BUKIBOOLI NAMAIGA 17129 Wettaka Loy 01/01/1956 Female 779191371 1253 ZESUI BUKIBOOLI NAMAIGA 17096 Wettaka Loy 01/01/1956 Female a 1254 ZESUI BUKIBOOLI NAMAIGA 17097 Wettaka Loy 01/01/1956 Female 779191371 1255 ZESUI BUKIBOOLI NAMAIGA 17098 Wettaka Loy 01/01/1956 Female 779191371 1256 ZESUI BUMUMULO BUBULEJE  \n22915 Wachemba Stanily masaya 01/01/1956 Male  \n771486248 1257 ZESUI BUMUMULO KYEBUGUNGA 10242 Wemesa Richard Wozisi 01/01/1968 Male 754801063 1258 ZESUI MAJENGA BUDOGI  \n10345 Masaba Zaverio 01/01/1953 Male 750997500 1259 ZESUI MAJENGA BUDOGI 10349 Wanyaka John 01/01/1955 Male 750632282 \\| 1260 ZESUI MAJENGA BUDOGI  \n10347 Muduku Simon 01/01/1958 Male 753361033 1261 ZESUI MAJENGA BUDOGI  \n\\| 1262 ZESUI MAJENGA KIDODO \n22931 Muduku Simon 01/01/1958 Male 775553058 22917 Giboyi Robert 01/01/1969 Male 751326355 \n109 \n1263 ZESUI MAJENGA KIDODO = 10346 Madanda Moses 01/01/1977 Male 780648833 1264 ZESUI MAJENGA KIDODO 8855 Masiriwa Appolo 01/01/1956 Male 756718370 \n1265 ZESUI MAJENGA KILAZA \n1266 ZESUI MAJENGA KILAZA \n10341 Wadada Fred 01/01/1974 Male 701467530 \n22916 Wadada Fred 01/01/1974 Male 701467530 \n1267 ZESUI MAJENGA KILAZA 23123 Mugonyi Silagi 01/01/1974 Male 753662305 \\| 1268 ZESUI MAJENGA KIYEMBE 23160 Nagami Philis 01/01/1998 Female 770701202", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}, [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}], [{"headings_0": {"content": "IT", "page": 103, "level": 4}}, {"headings_1": {"content": "etor\u0131oss", "page": 100, "level": 1}}]], "page": 112, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1269 ZESUI | MAJENGA rasueu", "metadata": {"headings": [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], "page": 113, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "01/01/1976 Male \\| 751814005 10342 Mabusi Robert \nMAJENGA NABUGU 10350 Kololo Michael 01/01/1974 Male 703354952 \\| MAJENGA NABUGU  \n10351 Kololo Michael  \n01/01/1974 Male ob 703354952 ZESUI MAJENGA NABUKYI 23036 Woril Woniala Hassan 01/01/1977 Male 705985452 1273 ZESUI MAJENGA NABUKYI 72038 Hassan 01/01/1977 Male 705985452 1274 ZESUI \\| MAJENGA NABUKYI  \n23007 Woniala Hassan \n01/01/1977 Male I 705985452 \\| 1275 ZESUI \\| NABODI BUWONAJEWA 23196 Mazune William 01/01/1992 Male 701633639 1276 ZESUI \\| NABODI BUWONAJEWA 22913 Wogogo Asuman 01/01/1991 Male 751456959 1277 ZESUI \\| NABODI KISIMBO  \n22911 Wettaka Juma 01/01/1952 Male 777681066 \n1278 ZESUI NABODI MASERE  \n22912 Giboi John  \n1279 ZESUI NABODI MASERE \\| 23004 Wegosasa Beatrice 01/01/1962 \\| Female 756726594 \n01/01/1962 Male lr 705201524 1280 ZESUI NABODI MASERE \\| 23035 Wegosasa Beatrice Female 756726594 \n1281 ZESUI NABODI MASERE  \n23159 Muduwa Beatrice Munyaki 01/01/1973 Female 770701202 \n1282 ZESUI NABODI MASERE 23067 wagonda rogers 01/01/1985 Male 775553905 \n1283 ZESUI NABODI MASERE 30441 Mugonyi Charles 01/01/1971 Male 702688070 \\| 1284 ZESUI NABODI MASERE  \n30442 Mugonyi Charles 01/01/1971 Male 702688070 \n1285 ZESUI NABODI MASERE 30443 Mugonyi Charles 01/01/1971 Male 702688070 \nbr 1286 ZESUI NABODI MASERE \n30444 \\| Mugonyi Charles [- 01/01/1971 Male 702688070 1287 ZESUI NABODI NABUFUMBO 23194 \\| Bigala Beatrice 01/01/1959 Female 757959512 1288 ZESUI NABODI NABUFUMBO 22914 Bigala Moses sur [a 757959512 1289 ZESUI SHIMUMA BUDOGI  \n9451 Madanda Moses 01/01/1977 Male 780648833 \n1290 ZESUI SHIMUMA GONYI 9448 Nagudi Toppy 01/01/1974 Female 757365236 1291 ZESUI SHIMUMA \\| MAKELELE  \n9449 Magomu Wilson \\| 01/01/1958 \\| Male  \n751800564 129 ZESUI SHIMUMA MAKELELE tL 9450 Masaba Lawrence 01/01/1950 \\| Male 751802804 \n110 \n1223 ZESUI SHIMUMA MAKELELE \\| 9447 Nabugodi Milton \\| 01/01/1968 Male  \n752611885 1294 ZESUI SHIMUMA MAKELELE 9452 Muduku John 01/01/1962 Male 757365401 1295 ZESUI SHIMUMA MAKELELE 9453 Muduku John 01/01/1962 Male 757365401 1296 ZESUI SHIMUMA MAKELELE 9466 Masongo Sulayi\\_ 01/01/1987 Male 751982979 1297 ZESUI SHIMUMA MAKELELE  \n1298 zesur SHIMUMA MAKELELE 8856 Mabusu Robert 01/01/1976 Male enananns \n9474 Masongo Sulayi \u2014 01/01/1987 Male 751982979 \n1299 ZESUI SHIMUMA MAKELELE  \n8857 Magomu Wilson 01/01/1958 Male 751800564 1300 ZESUI SHIMUMA MAKELELE 8858 Masongo Sulayi nn 01/01/1987 Male 751982979 1301 ZESUI SHIMUMA NAMAKYELE 9475 Wadada Fred  \nMale 701467530 1302 a ZESUI SHIMUMA NAMAKYELE 9476 Masiriwa Apollo 01/01/1956 Male 756718370 SHIMUMA NAMAKYELE 9477 Masaba Zaverio 01/01/1953 Male 750997500 1304 ZESUI SHIMUMA NAMAKYELE 9478 Muduku Simon 01/01/1958 Male 753361033 1305 SHIMUMA NAMAKYELE 9479 Wanyaka John 01/01/1955 Male 750632242 1306 ZESUI SHIMUMA NAMAKYELE", "metadata": {"headings": [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}, [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}]], "page": 113, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9480 Kololo Michael \u2014 01/01/1974 Male  \n703354952 1307 ZESUI SHIMUMA NAMAKYELE 9481 Mabusi Robert 01/01/1976 Male 751814005 1308 ZESUI \\| SHIMUMA NAMAKYELE  \n9482 Wadada Fred 01/01/1974 Male 701467530 1309 ZESUI \\| SHIMUMA NAMAKYELE 9483 Masiriwa Apollo 01/01/1956 Male 756718370 1310 ZESUI \\| SHIMUMA NAMAKYELE  \n9467 Muduku Simon 01/01/1958 Male 753361033 1311 ZESUI SHIMUMA NAMAKYELE 9468 Wanyaka John 01/01/1955 Male 750632242 1312 SHIMUMA NAMAKYELE 9469 Masiriwa Apollo 01/01/1956 Male 756718370 SHIMUMA NAMAKYELE 9470 Masaba Zaverio 01/01/1953 Male 750997500 SHIMUMA \\| NAMAKYELE nn 9471 Kololo Michael  \n01/01/1974 Male 703354952 SHIMUMA \\| NAMAKYELE  \n9472 Wadada Fred 01/01/1974 Male 701467530 9473 Mabusi Robert \\| sss 01/01/1976 Male 751814005 1316 ZESUI SHIMUMA NAMAKYELE  \n1317 ZESUI SHIMUMA NAMANZALALA 23119 Wogogo Henery t\u2014 Male 750484656 1318 ZESUI SHIMUMA NAMANZALALA 17127 Wabudeya Stephen 01/01/1975 Male 755325084 \nAppendix 5. Licensing of SACCOs under the Microfinance Institutions Money Lenders Act \\| SN \\| NAME OF PDM SACCO  \n[per received in FY 2022/23 \\| \n111 \nWhere the PDM SACCOs Licensed Under the Microfinance Institutions Money \ncrL \nON  \nIIVS nad !weyeg Ang zz \n000\u00b0000\u00b0001 7  \nON Pe iffewng ODDVS Wdd lweyed  \nTz", "metadata": {"headings": [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}, [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}], [{"headings_0": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, {"headings_1": {"content": "IT", "page": 103, "level": 4}}]], "page": 114, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 000\u2019000\u2019001 |", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u2019001 |", "page": 115, "level": 3}}, {"headings_1": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oN \n000\u2019000\u201900T ON \n000 000007 oN", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u2019001 |", "page": 115, "level": 3}}, {"headings_1": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}, [{"headings_0": {"content": "| 000\u2019000\u2019001 |", "page": 115, "level": 3}}, {"headings_1": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}], [{"headings_0": {"content": "| 000\u2019000\u2019001 |", "page": 115, "level": 3}}, {"headings_1": {"content": "| 1269 ZESUI | MAJENGA rasueu", "page": 113, "level": 1}}]], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u201900T", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T", "page": 115, "level": 3}}, {"headings_1": {"content": "| 000\u2019000\u2019001 |", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T", "page": 115, "level": 3}}, {"headings_1": {"content": "| 000\u2019000\u2019001 |", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u201800T", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201800T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \n000\u2018000\u201800T ON", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201800T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 115, "level": 3}}, [{"headings_0": {"content": "000\u2019000\u201800T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 115, "level": 3}}]], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u2019007", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201800T", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oN \n000\u00b0000\u00b0007 ON \n000\u00b0000\u201800T ON \n000\u2019000'007 oN", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201800T", "page": 115, "level": 3}}, [{"headings_0": {"content": "000\u2019000\u2019007", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201800T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u2019000\u2019007", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201800T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u2019000\u2019007", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201800T", "page": 115, "level": 3}}]], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000'000'00T", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \n\\}", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}, [{"headings_0": {"content": "000'000'00T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}]], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000\u00b000T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u00b000T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \n000\u00b0000\u00b0007 ON \u2014", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u00b000T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}, [{"headings_0": {"content": "000\u00b0000\u00b000T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 115, "level": 3}}]], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\"00T", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u00b000T", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u00b000T", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000\u2019001", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oN \n000\u00b0000\u00b0007 ON \n0007000 \u201900T ON \npy Ssiepuey \nODDWS Wdd weyeq Iweyeq 07 \noozes wipd teyecr mer 6t \\| \nOJIVS Wad TAN VOVHVWNA 81 \\| ODDVS Wd IADING ODNSWYN ZT ODDVS WAd IAMNa VMAANISVN 9T OD0VS WGd IADING OsVIVOLING I ST OOOWS Wd IADING OTVOYMIN FT ODDWS Wd IADINE VONVdWWN ET ODDS Wd IADING WSVIWy ZT OD9vS Wad npnyew npnyew TI OdOVS Wad npnjew eGepung OT ODDVS Wad NPryeW ojowlyseung 6 ODDVS Wd Npryew uemBung g OODVS Wad OINHANg ONNOAIS Z ODDS Wdd OINHNG OINHNE 9 OD0WS Wdd OINHYNA 3awom S ODDS Wdd OINHN 3ASL3aN\u00a2 + ODIVS WAd OINHANg ODOdW \u20ac ODdvS Wdd OTNHYNE vioos \\| z \nOIIVS WAd OINHANE a I \n100,000,000 \n23 Kaduwa Dahami PDM SACCO 100,000,000  \nNo \n24 Nabudisiru Dahami PDM SACCO 100,000,000  \nNo \n25 Bugwagi Dahami PDM SACCO 100,000,000  \nNo \n26 Bumiriyu Dahami PDM SACCO 100,000,000  \nNo \n27 Bunabuka Bubbeza pdm saccoo 100,000,000 -  \nNo \n28 Lyamusabasi Bubbeza pdm sacco 100,000,000  \nNo \n29 Buwakooli Bebbeza pdm sacco 100,000,000  \nNo \n30 Bubbeza Bubbeza pdm sacco 100,000,000  \nNo \n31 Bumugembe Bubbeza pdm sacco 100,000,000  \nNo \n32 BUNAGAMI BUWASA PDM SACCO 100,000,000  \nNo \n33 BUGWAGI BUWASA PDM SACCO 100,000,000  \nNo \n34 BUMASABA BUWASA PDM SACCO 100,000,000  \nNo \n35 BUKIMALI BUWASA PDM SACCO 100,000,000  \nNo \n36 BUNANDALO BUNYAFWA PDM SACCO \\| 100,000,000  \nNo \n37 BUGALABI BUNYAFWA PDM SACCO \\| 100,000,000  \nNo \n38 BUWILA BUNYAFWA PDM SACCO 100,000,000  \nNo \n39 BUNAZAMI BUNYAFWA PDM SACCO 100,000,000  \nNo \n40 KIGULYA BUNYAFWA PDM SACCO 100,000,000  \nNo \n41 MAGGA BUNYAFWA PDM SACCO 100,000,000  \nNo \n42 Bukimenya Buyobo PDM Sacco 100,000,000  \nNo \n43 Bumayamba Buyobo PDM Sacco 100,000,000 \u2014  \nNo \n44 Buyoola Buyobo PDM sacco  \nNo \n113 \nvIT", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}, [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}, {"headings_1": {"content": "000\u2019000\"00T", "page": 115, "level": 3}}]], "page": 115, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "> { ON", "metadata": {"headings": [{"headings_0": {"content": "> { ON", "page": 117, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON on ON ON ON ON ON ON", "metadata": {"headings": [{"headings_0": {"content": "> { ON", "page": 117, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u2019001", "page": 115, "level": 2}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= ON", "metadata": {"headings": [{"headings_0": {"content": "= ON", "page": 117, "level": 5}}, {"headings_1": {"content": "> { ON", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON oN ON ON ON ON ON \n000\u201d000\u2019007 \\|", "metadata": {"headings": [{"headings_0": {"content": "= ON", "page": 117, "level": 5}}, {"headings_1": {"content": "> { ON", "page": 117, "level": 3}}, [{"headings_0": {"content": "= ON", "page": 117, "level": 5}}, {"headings_1": {"content": "> { ON", "page": 117, "level": 3}}]], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u00b0007", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u00b0007", "page": 117, "level": 2}}, {"headings_1": {"content": "= ON", "page": 117, "level": 5}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a 000 000007", "metadata": {"headings": [{"headings_0": {"content": "a 000 000007", "page": 117, "level": 3}}, {"headings_1": {"content": "000\u2019000\u00b0007", "page": 117, "level": 2}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "a 000 000007", "page": 117, "level": 3}}, {"headings_1": {"content": "000\u2019000\u00b0007", "page": 117, "level": 2}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000'000'00T", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 117, "level": 3}}, {"headings_1": {"content": "a 000 000007", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000'000'00T", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 117, "level": 3}}, {"headings_1": {"content": "a 000 000007", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u2019001", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019001", "page": 117, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u00b0000\"001", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019001", "page": 117, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "me", "metadata": {"headings": [{"headings_0": {"content": "me", "page": 117, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019001", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tr", "metadata": {"headings": [{"headings_0": {"content": "Tr", "page": 117, "level": 2}}, {"headings_1": {"content": "me", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u2019000\u2019007", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007", "page": 117, "level": 3}}, {"headings_1": {"content": "Tr", "page": 117, "level": 2}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000 00'007 000000 007", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007", "page": 117, "level": 3}}, {"headings_1": {"content": "Tr", "page": 117, "level": 2}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IB", "metadata": {"headings": [{"headings_0": {"content": "IB", "page": 117, "level": 4}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 117, "level": 3}}, {"headings_1": {"content": "IB", "page": 117, "level": 4}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000000'00T \\|  \n000\u00b0000\u00b000T Ez 000'000 007 ON \n0998S Wdd D/L Wamng piem Wamng 99 0098S Wd D/L Wamng p\u0131em ojo\u00dfuemng 59 OIIVS Wad 3035non8 TIvWINNg +9 Oo0vS Wad 393snona  \noon \u00a29 ODSWS Wad 393sn9na 3Adoyvy z9 OD2VS Wad 393sn9na so3snone 19 OD0VS dd vOYWvSng INOZVNNg 09 ODDVS Wad VOvWSna vAIaDing 6s ODDVS Wdd VOVWYSNaVIVINYWYMna 85 ODd\u00a5S Wad VOYWYSNa a9asnone zs ODDVS Wad VOVWWSNa voWWYSna IE OOd0VS Wd IaWvond avon \\| ss ODYS Wdd IaWvona aWorns +s 020VS Wdd Iawvang vann\u0131vnva \u20acs ODDVS Wad SMEVONWYN vaaLvWing zs ODDVS Wad SMEYONWYN O1OONvMna TS ODDVS Wad SMEYONWN WNVEWN OS O20VS Wd AMaVONWWN 3MSVONWVN 6b I  \nON  \nON  \nT  \nON  \noN", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 117, "level": 3}}, {"headings_1": {"content": "IB", "page": 117, "level": 4}}, [{"headings_0": {"content": "000\u00b0000'00T", "page": 117, "level": 3}}, {"headings_1": {"content": "IB", "page": 117, "level": 4}}]], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cc", "metadata": {"headings": [{"headings_0": {"content": "Cc", "page": 117, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u00b0000\"00T \\| ODOVS Wdd AMEYONWN 3139NaHvAng  \nBb", "metadata": {"headings": [{"headings_0": {"content": "Cc", "page": 117, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000\u00b0007", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u00b0007", "page": 117, "level": 3}}, {"headings_1": {"content": "Cc", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OODvS Wad aMavOnWN vsruWne zb", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u00b0007", "page": 117, "level": 3}}, {"headings_1": {"content": "Cc", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000\u201900T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u201900T", "page": 117, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u00b0007", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0298S Wd Ogodng Isnuing 9b", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u201900T", "page": 117, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u00b0007", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\"000\u00b000T", "metadata": {"headings": [{"headings_0": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u201900T", "page": 117, "level": 3}}], "page": 117, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], "page": 120, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "111 SIMU-PONDO KIKOBERO PDM SACCO 100,000,000  \nNo \n112 NGWELE KIKOBERO PDM SACCO 00 000.00  \nNo \n5 113 KIKOBERO KIKOBERO PDM SACCO \\| 100,000,000  \nNo \n114 BUKIRINDYA-BUKIISE PDM SACCO 100,000,000  \nNo \n115 NANDAGO BUKIISE PDM SACCO 100,000,000 +  \nNo \n116 BUSIU BUKIISE PDM SACCO \\|  \nNo 100 000,00 \n117 BUKIISE BUKIISE PDM SACCO 100,000,000  \nNo \n\\| \n118 KILULU BUKIISE PDM SACCO 100,000,000  \nNo \n119 BUSATE BUKIISE PDM SACCO 100,000,000  \nNo \n120 NALUGUGU BUKIISE PDM SACCO 100,000,000  \nNo \n121 BUMULISHA BUMULISHA PDM SACCO 100,000,000  \nNo \n122 BUWAGAMA BUMULISHA PDM SASCO 100,000,000  \nNo \n123 BUMALUDYE BUMULISHA PDM SACCO \\| 100,000,000  \nNo \n124 KIGUNYUNYU BUMULISHA PDM SACCO \\| 100,000,000  \nNo \n125 NAKYDOWA BUMULISHA PDM SACCO 100,000,000  \nNo \n126 MADODO BUMULISHA PDM SACCO 100,000,000  \nNo \na -Bumalimba PDM SACCO 100,000,000  \nNo \n128 Bumudoma -Bumalimba PDM SACCO \\| 100,000,000  \nNo \n129 Musene -Bumalimba PDM SACCO \\| 100,000,000  \nNo \n130 Nambalenze- Bumalimba PDM SACCO 100,000,000  \nNo \n131 Namulanda-Bumalimba PDM SACCO 100,000,000  \nNo \n132 Bumatofu buhugu pdm Sacco  \nNo \n117 \n100,000,000 \n133 Budindi Buhugu pdm Sacco 100,000,000  \nNo \n134 Bukitemu Buhugu pdm Sacco 100,000,000  \nNo \n135 Miwu buhugu Pdm Sacco 100,000,000 \\|  \nNo \n136 Rote buhugu pdm Sacco 100,000,000  \nNo \n137 KYAMBOGO BUKYABO PDM SACCO 100,000,000  \nNo \n138 BUKYABO BUKYABO PDM SACCO 100,000,000  \nNo \n139 BUSAHE BUKYABO PDM SACCO 100,000,000  \nNo \n140 BUWOBUDEYAI BUKYABO PDM SACCO 100,000,000  \nNo \n141 GOMBEI BUKYABO PDM SACCO 100,000,000  \nNo \n142 ZEMBIGI BUKYABO PDM SACCO 100,000,000  \nNo \nBUMUSABIRE BUKYABO PDM SACCO 100,000,000  \nNo \n144 Bugiboni Gombe Gasawa PDM SACCO 100,000,000  \nNo \n145 Gombe Gombe Gasawa PDM SACCO \\| 100,000,000  \nNo \n146 Kisali Gombe Gasawa PDM SACC \\| 100,000,000.  \nNo \n147 Buwetye Gombe Gasawa PDM SACCO \\| 100,000,000  \nNo \n148 BUMULEGI BUGITIMWA PDM SACCO 100,000,000  \nNo \n= KISALI BUGITIMWA PDM SACCO 100,000,000  \nNo \n150 ELGON BUGITIMWA PDM SACCO 100,000,000  \nNo \n151 LUSAGALI BUGITIMWA PDM SACCO 100,000,000  \nNo \n152 BUGIBUGI BUSIITA PDM SACCO 100,000,000 153 \\| BUMUGWEDI BUSIITA PDM SACCO Zn \n154 \\| BUGWA BUSIITA PDM SACCO \nNo \nNo No \n118 \n6IT \nON I 09V Wdd vmaIsvung wuvang 921 000000007  \nON  \nODYS WAd VMIISVWNg WIVOVSVW SZT 000000 007  \nON  \nODDVS Wdd VMaISVWNg 3aNVHYWVNng bZT -000\u00b0000\u00b000t  \nON  \nOOOWS Wdd !ueinsng- ewueung \u00a2zt 000\u00b0000 007 \\| oN  \nODDVS Wad lueinsng- eAomeBeung z/T", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}, [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 120, "level": 3}}, {"headings_1": {"content": "000\"000\u00b000T", "page": 117, "level": 3}}]], "page": 120, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "| 000\u00b0000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 120, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "| 000\u00b0000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 120, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "| 000\u00b0000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "| 000\u00b0000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON  \n000 000\u00b0001 \\| ON", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000\u00b000T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u00b000T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u00b000T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000'000'00T", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u00b000T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON  \n000\u00b0000'00T ON", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u00b000T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 122, "level": 1}}, {"headings_1": {"content": "000'000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 122, "level": 1}}, {"headings_1": {"content": "000'000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I 000\u00b0000\u2019007", "metadata": {"headings": [{"headings_0": {"content": "I 000\u00b0000\u2019007", "page": 122, "level": 1}}, {"headings_1": {"content": "oe", "page": 122, "level": 1}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "I 000\u00b0000\u2019007", "page": 122, "level": 1}}, {"headings_1": {"content": "oe", "page": 122, "level": 1}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000'000'00T", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "I 000\u00b0000\u2019007", "page": 122, "level": 1}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "I 000\u00b0000\u2019007", "page": 122, "level": 1}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000'000 007", "metadata": {"headings": [{"headings_0": {"content": "000'000 007", "page": 122, "level": 2}}, {"headings_1": {"content": "000'000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "000'000 007", "page": 122, "level": 2}}, {"headings_1": {"content": "000'000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "000'000 007", "page": 122, "level": 2}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "000'000 007", "page": 122, "level": 2}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON  \n000\u00b0000'00t ON", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON  \n000\u00b0000'00T ON", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u2019007", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007", "page": 122, "level": 3}}, {"headings_1": {"content": "ee", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007", "page": 122, "level": 3}}, {"headings_1": {"content": "ee", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2018000\u201800T", "metadata": {"headings": [{"headings_0": {"content": "000\u2018000\u201800T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 122, "level": 3}}], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODDWS Wd weinsng- esomewng 171 \nOODVS Wad !ueinsng- ejemzning 07T ODOWS Wd !ueinsng- sqn\u00f6ng 69T OODVS WAd !ueinsng- \u00bbAunwi\u00dfng 891 ODOVS Wd Wueinsng - alfemwen Zor ODDVS Wdd VANS937-IWWOWNNS 99T \nODOWS Wd WAN3931 vmaIsvwng Sot OOOWS Wd VAN937-INNaWNalS vor \\| ODIVS WAd VAN39F1-080SVWNE \u00a39T OOOVSWdd VAN3931-093a0mng \\| z91 OD0VS Wad VAN3937-OTNanwwNng \\| T9T \nODDVS WGd VANS9S7-3aNgav9 09T ODDVS Wd VAN3937-4znovWng 6ST \nOD0\u00a5S Wad vANaoaTaNNHNWne \\| 8ST OD0vS Wad Witisne NWaAavwng zs1 \nOOOWS Wd vung witisne ost \nOOOWS Wd WLIIsna Mvur sst", "metadata": {"headings": [{"headings_0": {"content": "000\u2018000\u201800T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 122, "level": 3}}, [{"headings_0": {"content": "000\u2018000\u201800T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 122, "level": 3}}], [{"headings_0": {"content": "000\u2018000\u201800T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 122, "level": 3}}], [{"headings_0": {"content": "000\u2018000\u201800T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 122, "level": 3}}], [{"headings_0": {"content": "000\u2018000\u201800T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 122, "level": 3}}], [{"headings_0": {"content": "000\u2018000\u201800T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 122, "level": 3}}], [{"headings_0": {"content": "000\u2018000\u201800T", "page": 122, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 122, "level": 3}}]], "page": 122, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nr ON", "metadata": {"headings": [{"headings_0": {"content": "nr ON", "page": 123, "level": 2}}, {"headings_1": {"content": "000\u2018000\u201800T", "page": 122, "level": 3}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OCT", "metadata": {"headings": [{"headings_0": {"content": "OCT", "page": 123, "level": 2}}, {"headings_1": {"content": "nr ON", "page": 123, "level": 2}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODOVS dd eueini sumem 861 \\| : oN 000 000 001 eAeAng 02985 Ad eualn]  \nz61T \nON ON ON ON on ON ON ON on \noN \\|  \nON \nON ON ON \noN .  \n;  \nON \nON \nON \n000\u00b0000\"00T  \nTIONNOONMOL VW - 8 vww 96T \nROO DU DO  \nJIONNOONMOL WW\u00bb -\u00a5 WW S6T \n000\u2019 000\u00b000T  \nOD9VS nad vn MINOW PET", "metadata": {"headings": [{"headings_0": {"content": "OCT", "page": 123, "level": 2}}, {"headings_1": {"content": "nr ON", "page": 123, "level": 2}}, [{"headings_0": {"content": "OCT", "page": 123, "level": 2}}, {"headings_1": {"content": "nr ON", "page": 123, "level": 2}}], [{"headings_0": {"content": "OCT", "page": 123, "level": 2}}, {"headings_1": {"content": "nr ON", "page": 123, "level": 2}}], [{"headings_0": {"content": "OCT", "page": 123, "level": 2}}, {"headings_1": {"content": "nr ON", "page": 123, "level": 2}}], [{"headings_0": {"content": "OCT", "page": 123, "level": 2}}, {"headings_1": {"content": "nr ON", "page": 123, "level": 2}}], [{"headings_0": {"content": "OCT", "page": 123, "level": 2}}, {"headings_1": {"content": "nr ON", "page": 123, "level": 2}}], [{"headings_0": {"content": "OCT", "page": 123, "level": 2}}, {"headings_1": {"content": "nr ON", "page": 123, "level": 2}}], [{"headings_0": {"content": "OCT", "page": 123, "level": 2}}, {"headings_1": {"content": "nr ON", "page": 123, "level": 2}}], [{"headings_0": {"content": "OCT", "page": 123, "level": 2}}, {"headings_1": {"content": "nr ON", "page": 123, "level": 2}}], [{"headings_0": {"content": "OCT", "page": 123, "level": 2}}, {"headings_1": {"content": "nr ON", "page": 123, "level": 2}}]], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "OCT", "page": 123, "level": 2}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODDVS WGd TIONNOONMOL WWW -D vis E6T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "OCT", "page": 123, "level": 2}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 123, "level": 3}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODYS Wdd vzana VONVONIIvane z6T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 123, "level": 3}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000'000'00T", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 123, "level": 3}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODDVS Ad VZALNG-INONNWNE T6T \nBUS  \nODOVS Wad vzaLng- vovmang 061 \ncon oor gay  \nOD0VS Wd VZ3LNd IANOAGIONG 68T 000000\u00b0007  \nOD0VS Wdd vavsvW-wdnana 881 \nDAN RAN OS  \nODDVS WAd vavsvw-InsaZ 281 000\u2019000\u2019007  \nO90vS Wad vavsvn-3Mmnnnng 987", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 123, "level": 3}}, [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 123, "level": 3}}]], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00t", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00t", "page": 123, "level": 2}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODYS Wad VavSWW-3TVANDINg Ser", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00t", "page": 123, "level": 2}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000'000'00T", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00t", "page": 123, "level": 2}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODvS Wad VavS\u00a5W O100ENA +8T \n000'000'00T  \nOd0VS Wad INsaz OINWAWna Est", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00t", "page": 123, "level": 2}}, [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00t", "page": 123, "level": 2}}]], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000\"00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\"00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODDVS Wd INSaz IdOavN zsT", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\"00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000'000'00T", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000\"00T", "page": 123, "level": 3}}], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODDvS Wad Insaz MoogDing T8T \n000\u00b0000'00t  \nODDS Wad INS3Z VONACWW 081 \n000000007  \nOD0VS Wad INSAZ WWAWIHS 621 \nOT \\| \nTer \nON", "metadata": {"headings": [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000\"00T", "page": 123, "level": 3}}, [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000\"00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000\"00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000\"00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000\"00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "000'000'00T", "page": 123, "level": 3}}, {"headings_1": {"content": "000\u00b0000\"00T", "page": 123, "level": 3}}]], "page": 123, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "zu", "metadata": {"headings": [{"headings_0": {"content": "zu", "page": 124, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \nON ON \nON \nI ON \nON \nON \n\\| ON \nON  \n\u2014 ON \nON", "metadata": {"headings": [{"headings_0": {"content": "zu", "page": 124, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}, [{"headings_0": {"content": "zu", "page": 124, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "zu", "page": 124, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "zu", "page": 124, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "zu", "page": 124, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "zu", "page": 124, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "zu", "page": 124, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "zu", "page": 124, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}], [{"headings_0": {"content": "zu", "page": 124, "level": 3}}, {"headings_1": {"content": "000'000'00T", "page": 123, "level": 3}}]], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-_", "metadata": {"headings": [{"headings_0": {"content": "-_", "page": 124, "level": 4}}, {"headings_1": {"content": "zu", "page": 124, "level": 3}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \nODDVS Wd ebipueyng equ ozz", "metadata": {"headings": [{"headings_0": {"content": "-_", "page": 124, "level": 4}}, {"headings_1": {"content": "zu", "page": 124, "level": 3}}, [{"headings_0": {"content": "-_", "page": 124, "level": 4}}, {"headings_1": {"content": "zu", "page": 124, "level": 3}}]], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u00b0007", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u00b0007", "page": 124, "level": 3}}, {"headings_1": {"content": "-_", "page": 124, "level": 4}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "020VS Wad NODTa VAISWWWN 612", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u00b0007", "page": 124, "level": 3}}, {"headings_1": {"content": "-_", "page": 124, "level": 4}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000\u00b000T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u00b000T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u00b0007", "page": 124, "level": 3}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODDVS Wdd NOOT3 MvLDIWN 8Tz \n000\u2019000\u2019001  \nO2VS nad NO913 O1OND zrz", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u00b000T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u00b0007", "page": 124, "level": 3}}, [{"headings_0": {"content": "000\u00b0000\u00b000T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u00b0007", "page": 124, "level": 3}}]], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u00b000T", "page": 124, "level": 3}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODO\u00a5S Wad D/L Taravana auvm Innmiong  \n9rz \n000'000'00T  \nGoovs wad D/L ruravana auvm amanompwn tz", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u00b000T", "page": 124, "level": 3}}, [{"headings_0": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000\u00b000T", "page": 124, "level": 3}}]], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Od0vS Wad >/L Talavang auvm vmyIWI E 000000007 ODDS Wad D/L Tulavang auvm Jaoanna  \n\\| etz \n000'000\u2019007  \nODYS nad TINDWNYN WHSSAX z1z 000\u00b0000'00F \\|  \nDOWS Wad IINDVWYN VAIMaYN TIZ", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, [{"headings_0": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}]], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u201900T", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODYS nad IInovwvn ou\u0131gaoana \\| oTz \n000'000'00T  \nOo2vs Wad TindvWWN vmacmina \\| coz", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, [{"headings_0": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}]], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u2019007", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OD0VS Wdd IaWWANNa-nananwnna goz \nON 00'000 007 202 ODYS Wad IAnVANNg-IawvANng  \nON u BUCK  \nO3DvS nad Tanvaung-vanng 902 \nON 000\u00b0000'00 \\| OOVvS nad Ianvanne-vwvana soz \nON \nON  \n\\| ON \nON ON \nON \n\\|", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}, [{"headings_0": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}], [{"headings_0": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}], [{"headings_0": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}], [{"headings_0": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}], [{"headings_0": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}], [{"headings_0": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}], [{"headings_0": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T", "page": 124, "level": 3}}]], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000'00T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODDVS Wadd euain\\| ayasny yoz \n000\u00b0000\"00r  \nOD9v5 Wad euain\u0131 e\u00dfue\u00dfuewung  \n&02", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}, [{"headings_0": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 124, "level": 3}}]], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u00b0007", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u00b0007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODDS Wad euainj aquaqy z0z \n\\|  \nODDVS Wad euain\\| euain; toz \\|", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u00b0007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}, [{"headings_0": {"content": "000\u2019000\u00b0007", "page": 124, "level": 3}}, {"headings_1": {"content": "000\u00b0000'00T", "page": 124, "level": 3}}]], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000\u00b000T", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u00b000T", "page": 124, "level": 2}}, {"headings_1": {"content": "000\u2019000\u00b0007", "page": 124, "level": 3}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODDVS Wad euain\\| ajequinyng 002 \n000\u00b0000\u201900T  \nODDS WOd EUSITEIESMIEN  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u00b000T", "page": 124, "level": 2}}, {"headings_1": {"content": "000\u2019000\u00b0007", "page": 124, "level": 3}}, [{"headings_0": {"content": "000\u00b0000\u00b000T", "page": 124, "level": 2}}, {"headings_1": {"content": "000\u2019000\u00b0007", "page": 124, "level": 3}}]], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2018000\u201800T", "metadata": {"headings": [{"headings_0": {"content": "000\u2018000\u201800T", "page": 124, "level": 2}}, {"headings_1": {"content": "000\u00b0000\u00b000T", "page": 124, "level": 2}}], "page": 124, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bunamahe Butandiga PDM SACCO  \nNo", "metadata": {"headings": [{"headings_0": {"content": "000\u2018000\u201800T", "page": 124, "level": 2}}, {"headings_1": {"content": "000\u00b0000\u00b000T", "page": 124, "level": 2}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "000\u2018000\u201800T", "page": 124, "level": 2}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jewa Butandiga PDM SACCO  \n223 Sigwa Butandiga PDM SACCO  \n224 BUMAGABULA BUGITIMWA PDM SACCO \nTotal \nNo 100,000,000 \nNo", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "000\u2018000\u201800T", "page": 124, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "000\u2018000\u201800T", "page": 124, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "000\u2018000\u201800T", "page": 124, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "000\u2018000\u201800T", "page": 124, "level": 2}}]], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22,400,000,000", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 6. Implementation of PDM projects \nSN. Parish Name Name of Project Number of Loan Amount as per Total  \nImplementation status Remark SACCO funded PRF SACCO records Amount of the project", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}, [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}]], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Bukisimamu Bukisimamu Coffee, Diary, Ward Buteza Food crops Town Council", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nbeneficiaries \nLoan beneficiaries received 24,100,000 All households started All funded enterprises had amounts ranging between  \nimplantation of the funded started. Diary projects need UGX.1,000,000 to enterprises veterinary attention PDM SACCO UGX.500,000 \n", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}, [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}]], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Bunamudulo Bunamudulo- Piggery, Legenya PDM coffee, Diary SACCO", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Loan beneficiaries received 30,008,000 amounts ranging between UGX.1,000,000 to UGX.500,000 \nAll funded enterprises had All funded enterprises had started started. Piggery projects need veterinary attention as most of them were affected by swine flu 3; Simu-Pondo Simu-Pondo Piggery, 48  \nLoan beneficiaries received 32,900,000  \nAll funded enterprises had All funded enterprises had Kikobero PDM coffee, Diary, amounts ranging between started started  \nSACCO poultry, food UGX.1,000,000 to  \nUGX.400,000 \nTotal  \n87,008,000 \n122", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}, [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}]], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file