diff --git "a/reports/chunks/Tororo District Local Government Report of the Auditor General,2023.chunks.json" "b/reports/chunks/Tororo District Local Government Report of the Auditor General,2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Tororo District Local Government Report of the Auditor General,2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF TORORO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGin a; COpy", "metadata": {"headings": [{"headings_0": {"content": "ORIGin a; COpy", "page": 1, "level": 2}}], "page": 1, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL 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General,2023", "type": "paragraph"}}, {"content": "aYL", "metadata": {"headings": [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], "page": 7, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No Observation Recommendation sic \nee \nIntegrated 72,334,000 Mechanized Purpose Transport \nand periodic Maintenance of Infrastruct maintenance district roads ure And of district \nServices \nroads partially Impact maintained Smooth accessibility of citizens to key services affected Governanc 1,914,482,006 Non-payment Purpose \ne and \nof pensioners Payment of Security \npensioners \nImpact \nHard livelihood for retired staff \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nThe administrative block could not be constructed. \ne \nThe Bunya road could not be tarmacked. \ne \nStreet lights could not be installed along the selected roads. \ne \ne Office furniture was not delivered. \ne Roads and bridges were not improved. \nThe Accounting Officer explained that they will continue to engage \nMoFED to always release all the budgeted funds. \n1.3 \nPerformance of External Assistance \nThe entity had an approved budget for external assistance of The \nAccounting UGX.4,843,470,735 from the various programmes out of which Officer should ensure UGX.1,070,339,180 was warranted resulting in a\\_ shortfall of realistic budgeting of UGX.3,771,131,555 representing 41% performance. \nexternal assistance. \nThe performance of warrants for each of the programmes is shown in the table below; \nProgramme Approved Warrants % funding budget (UGX) (UGX) \nHuman Capital 3,817,279,735 877,215,641 2,940,064,094 Development \nCommunity 1,026,191,000 193,123,539 833,067,461 \nMindset \n80 \nNo Observation \nBe Fie & Wleweeie . Recommendation \\| \n\\_\\| Inplemene the following; \nSensitisation of the communities about prevention of malaria. e \nSensitisation of the communities about reproductive health \n\u00b0 \nThe Accounting Officer explained that this is donor funds that the district \nhas no control over but going forward we shall try to be realistic in \nbudgeting for this area. \n+ 1.4 Utilization of Warrants \nOut of the total warrants of UGX.74,471,203,202 availed during the year, \nUGX.67,663,026,930 was utilized by the entity resulting in un-utilized The \nAccounting warrants of UGX.5,662,089,803 representing utilization of 92% as shown should always start in the table below; \nthe procurement process early enough Programme Warrants Utilised warrants Variance %ag to create time for (UGX) (UGX) (UGX) Bn e implementation of perfo \nactivities. In addition, rman \nce all affected activities Agro- 4,437,549,780 & : 2,733,650,038 1,703,899, 742 should be rolled over Industrializatio \nfor implementation in n \nthe subsequent FY. Community 529,426,422 489,193,800 40,232,622 \n; \nMobilization", "metadata": {"headings": [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}, [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}]], "page": 8, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "And Mindset", "metadata": {"headings": [{"headings_0": {"content": "And Mindset", "page": 9, "level": 1}}, {"headings_1": {"content": "aYL", "page": 7, "level": 4}}], "page": 9, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Change \nDevelopment 733,568,951 650,722,418 82,846,533 \nPlan \nImplementatio \nn \nGovernance 15,652,054,215 13,357,940,795 2,294,113,420 And Securi \nHuman Capital 51,142,827,885 48,787,156,648 2,355,671,237 9 5 Development \nIntegrated 1,463,491,802 1,232,770,743 230,721,059 84 Transport \nInfrastructure \nAnd Services \nNatural 442,331,773 345,668,287 96,663,486 78 Resources, \nEnvironment, \nClimate \nChange, Land \nAnd Water \nPrivate Sector 69,952,374 65,924,201 4,028,173 94 Development \n74,471,203,202 67,663,026,930 6,808,176,272 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing activities affected by under-utilization of \nae Observation Recommendation es", "metadata": {"headings": [{"headings_0": {"content": "And Mindset", "page": 9, "level": 1}}, {"headings_1": {"content": "aYL", "page": 7, "level": 4}}, [{"headings_0": {"content": "And Mindset", "page": 9, "level": 1}}, {"headings_1": {"content": "aYL", "page": 7, "level": 4}}], [{"headings_0": {"content": "And Mindset", "page": 9, "level": 1}}, {"headings_1": {"content": "aYL", "page": 7, "level": 4}}], [{"headings_0": {"content": "And Mindset", "page": 9, "level": 1}}, {"headings_1": {"content": "aYL", "page": 7, "level": 4}}]], "page": 9, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nee", "metadata": {"headings": [{"headings_0": {"content": "nee", "page": 10, "level": 1}}, {"headings_1": {"content": "And Mindset", "page": 9, "level": 1}}], "page": 10, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Support micro-scale irrigation equipment supply, installation and", "metadata": {"headings": [{"headings_0": {"content": "nee", "page": 10, "level": 1}}, {"headings_1": {"content": "And Mindset", "page": 9, "level": 1}}], "page": 11, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1.7 Delivery cf Services from Implemented Activities", "metadata": {"headings": [{"headings_0": {"content": "nee", "page": 10, "level": 1}}, {"headings_1": {"content": "And Mindset", "page": 9, "level": 1}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "cae as", "metadata": {"headings": [{"headings_0": {"content": "cae as", "page": 12, "level": 1}}, {"headings_1": {"content": "nee", "page": 10, "level": 1}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I undertook a review of these activities to ascertain the extent of service \nin regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF and DDEG \nI sampled five (5) activities out of seven (7) with a total expenditure of UGX.564,976,261. The significant findings are provided in the table below; Programme Activity Total Pictorial Summary Audit details expenditure evidence of findings conclusio (UGX) \u2018Bns (Time, n", "metadata": {"headings": [{"headings_0": {"content": "cae as", "page": 12, "level": 1}}, {"headings_1": {"content": "nee", "page": 10, "level": 1}}, [{"headings_0": {"content": "cae as", "page": 12, "level": 1}}, {"headings_1": {"content": "nee", "page": 10, "level": 1}}], [{"headings_0": {"content": "cae as", "page": 12, "level": 1}}, {"headings_1": {"content": "nee", "page": 10, "level": 1}}]], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "cae as", "page": 12, "level": 1}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Cost and Functionali", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ty)", "metadata": {"headings": [{"headings_0": {"content": "ty)", "page": 12, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 12, "level": 3}}, {"headings_1": {"content": "ty)", "page": 12, "level": 2}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Refer tothe \\| Atthe time \u2014 Mechanized", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 12, "level": 3}}, {"headings_1": {"content": "ty)", "page": 12, "level": 2}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Completed", "metadata": {"headings": [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Transport maintenance Infrastructure of 143.5 km of And Services district roads \nRoutine Manual \ndetails in the of inspection though body the road roads are works done most of but some them are parts of the impassable roads had \nbeen \ndamaged by \nthe rains \n171,301,000 Refer to the At the time Completed details in the of \nbut bushy maintenance body inspection, \nof 516kms of \nworks were \ndistrict roads substantially completed \nbut roads \nwere bushy. \n16- Renovation of \nRefer to the The works Completed Governance Administration \ndetails in the had been \nbut not of And Security block(White 120,727,261 body completed quality House) and the building was \nbeing used \nbut not of \nquali \n1.7.2 The service deiivery-under focus areas \n\\* \nI sampled nine (09) out of Fifteen (15) activities in Four (4) focus areas with a total expenditure of UGX.3,917,516,000 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \n[Sat [irons Key Observation", "metadata": {"headings": [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}, [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}], [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}], [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}], [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}]], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 13, "level": 3}}, {"headings_1": {"content": "Completed", "page": 12, "level": 3}}], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Water \nAll the boreholes constructed e This could result in to poor", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 13, "level": 3}}, {"headings_1": {"content": "Completed", "page": 12, "level": 3}}], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Implication", "page": 13, "level": 3}}], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and rehabilitated in the distric do grant \nnot have user committees. \nmaintenance and utilization of the boreholes which can affect Four production Wells were there functionality and drilled but production has not durability. \net started \nEducation \nThe gutters were badly fixed", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Implication", "page": 13, "level": 3}}, [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Implication", "page": 13, "level": 3}}]], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "making water not to enter into Grant \nthe water Tank in St Agnes Mella Primary school. \nThe metal supporting the windows frames are weak in Soni Ogwang primary school \nMicroscale \nThere was delay in the supply of irrigation \nirrigation equipment for the year as no farmer who had co- funded had received any equipment. \nEquipment supplied to BR.Tumwekwase Vianney in Tororo Municipality Eastern Division Benedictine Fathers had not been installed on the farm \nThis can affect the functionality and durability of the classroom blocks renovated \nThis negatively affects the assessment of the impact of the project to the communities. \nThree UGFIT projects of There is a risk of loss of funds SOPSOP Seed secondary invested in the infrastructure in school,Iyolwa Seed Secondary \nSchool and Namwaya HCIII had \nbeen constructed on untitled \ncase the land disputes arise Education and Health service delivery to the beneficiaries have land. been delayed Construction of Iyolwa and \nSOPSOP seed secondary schools \nwere at roofing stage despite \nthe fact that they should have \nbeen at finishing level. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nTororo DLG had a wage budget of UGX.47,299,767,628, out of which UGX.41,808,132,872 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nObservation \nRecommendation \nUtilization of the Wage Budget \nTororo DLG/ had an approved wage budget of UGX.42,023,253,012 The Accounting Officer and obtained supplementary funding of UGX.5,276,514,616 should liaise with MOFPED resulting into a revised wage budget of UGX.47,299,767,628 which to \nensure that \nwas all warranted. \nsupplementary funding is Out of the total warrants, UGX.41,808,132,872 was utilized by available on time \nTororo DLG resulting in un-utilized warrants of UGX.00 representing \nutilization of 100% as summarized in the table below; \nApproved Supple Revised Warran Payment Unspent Budget mentar \ns UGX. Balance \nUGX. Bn y UGX. \nBn UGX. Bn \nBn \nFrom the analysis, I noted that; \ne There was an under absorption of UGX. 5,491,634,756. \ne The supplementary funding of UGX.5,276,514,616 was not utilized \nThe Accounting Officer attributed the under absorption to late release of the supplementary funds.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}, [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}]], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details \nA total of 1,112 employees on the payroll had inconsistencies in The Accounting Officer their names, NINs, gender and dates of birth, captured in the should engage the affected payroll and data captured by NIRA on the National IDs. The staff and ensure that information is critical in the identification of an individual. \nemployee records are duly updated and brought to Inconsistent information undermines the integrity of the District\u2019s the attention of the records and may complicate the employee service history and Ministry of Public Service retirement procedures. Where the errors in dates of birth increase within a specified timeline the length of service, it may lead to the irregular extension of for appropriate action. employee service. \nThe Accounting Officer explained that the dates of birth on the Integrated Personnel and Payroll System take precedence since the right and authority to adjust dates of birth on IPPS falls with the Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}, [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}]], "page": 14, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HCM system should be Capturing of employee records on wrong scale/notches distorted the reviewed by the Ministry of implementation of the wage budget. Underpayment negatively Public Service to automate affects the employees\u2019 livelihood as well as their terminal benefits the increments since they while, over-payments caused a financial loss to the Government. \nare based on individual appointment anniversaries. The Accounting Officer explained that there are a number of \nemployees who are earning the correct salary based on the dates of Furthermore, \noverpaid hire updated against the queried schedule whereas others have amounts should be been confirmed as correctly overpaid and the recoveries to be recovered \nfrom instituted. Additionally, the under payments are being reviewed and beneficiaries, \nwhile salary updates shall be undertaken on the affected employees by underpayments should be November 2023 \nbudgeted for and paid.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 15, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b) Non-payment of salary arrears \nThe Accounting Officer I noted that salary arrears for 37 employees worth should ensure that the UGX.110,204,012 were not paid in the period under review. \nsalary arrears position is verified by the Internal Accumulation of salary arrears is an abuse of employee rights. It Auditor General and a may also create pressure on employees to use unethical means for certificate of arrears is survival. \nobtained before payment of the arrears is made by The Accounting Officer explained that the major cause of salary the MoFPED. \narrears was due to; Staff being off payroll for some months due to \nsystem errors, creation of new positions in the system, records not \ncalculated in some month, delay in deletion from previous", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 15, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 15, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Delayed deletion of employees from the payroll \nI noted that UGX.257,944,833 was paid to 101 staff who had either The Accounting Officer been retired, transferred, absconded or died \nshould initiate a process of Delayed removal of staff from payroll resulted into financial loss to deleting these names from government. \nthe payroll. For staff on transfer of service, the The Accounting Officer explained that the ending of assignments of Accounting Officer should retiring officers is not yet automated for votes still under the initiate a process of Integrated Personnel and Payroll System (IPPS) thereby requiring transfer of salary payment manual ending which is usually affected by system and network to their new duty stations outages however recoveries of any salary paid beyond retirement is \nrecovered during the payment of gratuity. \nd) Management of statutory and non-statutory deductions \nThe Accounting SE I recomputed and compared the total deductions from the payroll should put in place controls registers with the remittances/payments to establish whether allthe \\|to ensure that non- payroll deductions were made to the appropriate beneficiary statutory deductions are institutions. I noted the following; \nalways accurately i. Over and under remittance of UGX.1,974,530 and computed and promptly UGX.1,131,451,810 respectively, over the 4 years\u2019 period. \npaid as the", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}, [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}]], "page": 15, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that efforts are put on funds recovery. \nOTHER MATTER \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n5.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}, [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}], [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}]], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 17, "level": 1}}], "page": 17, "document_name": "Tororo 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": 17, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 17, "level": 1}}], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5.1 DISTRICT WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 17, "document_name": "Tororo 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 \nPiped Water Sub-Grant Extension of piped water scheme 2km . \n(UgIFT component) \nat to Kisoko Sub county \nConstruction of production wells \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": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], "page": 18, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; 5.1.1 Positive observations \nAll the five (5) budgeted projects in the water grant work plan were provided for oe \nin the approved five-year development plan. \nAll the projects in the approved work plan and those included on the indicative oe \nlist of capital investments were eligible. \noe The entity undertook desk and field appraisals for all the five (5) projects as evidenced by activity reports, analysis sheets, environmental and\\_ social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \noe The district complied with the procurement procedures. \nThe extension of piped water project had their designs approved by the Ministry oe \nof Water and Environment. \noe All the 19 new boreholes, pipes used in the extension of piped water and 25 rehabilitated boreholes, pipes bought for works were stainless steel. \nAll the expenditure was accounted for at the close of the financial year. \ne \nAll the expenditure was incurred on item code for which they were budgeted on. oe \nAll the five (5) activities that were supposed to have been implemented during oe \nthe Financial Year under review were fully implemented. \nI noted that all the projects had been recorded in the asset register. e \nI noted that all the water sources tested were found to be suitable for human e", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}]], "page": 18, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "consumption.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.1.2.1 Fairness in the distribution of projects \nSec 5.1 of the Grant Guidelines (2022/2023) stated that; during the allocation of the water grant, LGs should prioritize water supply investments for sub-counties that \nsources, shared between community'members and such institutions- schools, health", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "centers).", "metadata": {"headings": [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], "page": 19, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always allocate these boreholes in fair way. \n5.1.2.2 \nSpecial Consideration of Seed Schools and Health Centres \nSec 5.2 of the Grant Guidelines (2022/2023) requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that no ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. \nAs a result, UGIFT projects had water constraints or surrounding communities didn\u2019t get to benefit from water sources that were supposed to accompany the projects. \nManagement did not provide a response for the finding. \nI advised the Accounting Officer to always give Seed schools and the health centres priority when allocating these water facilities. \n5.1.2.3 Timeliness of procurements \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files revealed the following; \na) No project had their procurement adverts published by 30\" June 2022. \nb) No project had their procurement contracts awarded by 31\u00b0 October 2022. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}, [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}], "page": 19, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the District budget was approved late resulting into late initiation of procurements. \nThe Accounting Officer should ensure that procurements are initiated early to leave ample time for implementation of projects. \nQuarter One \u00bb 1.10 October, 2022 Q \n10\" January, 2023 \n10\" February, 2023 Delayed 10\" February, 2023 Delayed Quarter Three 10\" April, 2023 17\" April, 2023 Delayed 10\" July, 2023 10\" July, 2023 Delayed \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}]], "page": 19, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 20, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}], "page": 20, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the delays in submission of progress reports. The Accounting Officer should observe reporting timelines. \n5.1.2.5 Functionality of projects \nAfter document review and interviews, I carried out physical inspections on a sample of three (3) implemented projects on 23/10/23. These projects had a total of twenty five (25) sites, out of which I sampled six (6). \nI noted the following; \na) I considered 1 out of 3 (33%) of the projects as being fully functional since the drilling and installations were complete with reasonably good yields and being used by the community. \nb) I considered 2 out of 3 (67%) of the projects as being partially functional. Of the installations in all of the visited sites of these projects, only 1 out of 2 was complete with not reasonably good yields and not being used by the", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 20, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 20, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 20, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community;", "metadata": {"headings": [{"headings_0": {"content": "community;", "page": 20, "level": 1}}, {"headings_1": {"content": "quality.", "page": 20, "level": 1}}], "page": 20, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}], "page": 22, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 480,582,745 3,220,189,596 \n\\_\\_\\_\\_\\_\\_\\| 2,149,163,416 \\_ \nOut of UGX.3,220,189,596 released, UGX.2,305,186,111 (72%) had been spent by the time of audit, resulting in an under absorption of UGX.915,003,485, as indicated in the table below; \nFunds released (UGX) Expenditure (UGX) Unspent (UGX) \n% age of funds absorbed \"3,220,189,596 \\| 2,305,186,111\u00b0 \\| 915,003,485 \\| \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are not or partially implemented. \nThe Accounting Officer explained the UGIFT projects affected have been rolled over, funds revoted and are ongoing. \nI advised the Accounting Officer to roll over the affected activities for subsequent", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}]], "page": 22, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], "page": 22, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5.2.2.2 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], "page": 22, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}], "page": 22, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A review of the budget allocations of the Health-development activities revealed that \\* = = there were under budget allocations for upgrade and new construction activities as \nshown in the table below; \nActivity Identifier Budget %age Standard %age \nBudget Amount budget %age budget \nAmounts allocation budget Variance allocation \nas \nper \nMonitoring and (As per Budget 21,000,000 2.3 2.5% -0.002 supervision \nDocument \nUpgrade and new B (60% of 899,000,000 97.7 \n37.7 construction Total Health \nincluding", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}]], "page": 23, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Geotechnical", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget)", "metadata": {"headings": [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], "page": 23, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Investigation on the selected sites Maintenance of buildings \nCompletion of unfinished \nstructures \nProvision of auxiliary structures \nfor support services \n= i 920,000,000\\| (sid Sd TC \nOver budget allocations negatively affect achievement of the intended health services. \nThe Accounting Officer acknowledged the finding and promised to follow the guidelines in the subsequent \n. year. \nThe Accounting Officer should observe the issued guidelines. \n5.2.2.3 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04'\u00b0 November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nThere is a risk of toss-of funds invested in the infrastructure in case the land disputes: ~ - arise. In addition, intended education/Health service delivery will be disrupted in case of disputes arising over land ownership. \nThe Accounting Officer explained that for Namwaya HCII, Mwello Seed School and Sopsop SEED School a MoU was entered between the District and Tororo Archdiocese to have the land titled, however the Archdiocese is yet to sign. \nThe Accounting Officer should expedite the process of having the MOU signed with Tororo Archdiocese to ensure that the process of securing land titles. \n5.2.2.4 Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that four (4) UGIFT projects that received funding of UGX.3,331,419,329 were partially implemented as shown in the table below; \nProject Contract Start date End date Percentag", "metadata": {"headings": [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}, [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}]], "page": 23, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], "page": 24, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e of remarks \nworks \ndone as at 30% \nJune \nIyolwa 2,920,072,868 14/09/2022 14/08/2024 40% \n\u201a4 During \nSeed \n&\\| inspection time school \n720,256,900 30/04/2023 17/06/2023 \nnal the percentage \\|\\|", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}, [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}]], "page": 24, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EN was 40", "metadata": {"headings": [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}], "page": 24, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Windows and \\| \nX doors not fixed. Le \nRa \\| The floor is not fe S\\|] worked on \nAs a result, intended\u2019Education and Health service delivery was delayed. \nThe Accounting Officer explained that these projects were procured jointly between the Ministries of MoE&S and MOH through the hybrid system and they were multiyear projects that could not be finished within the FY however, going forward management will ensure that all projects are finished on time \nThe Accounting Officer should ensure that these projects are completed on time. \n5.2.2.5 Status of implementation of UGIFT activities for Financial year 2021/22 \nA review and physical inspection of UGIFT activities not implemented in the financial year 2021/22 revealed works were still on going and remained incomplete. \nDetails are in the table below; \nProject Contract End date Inspection remarks", "metadata": {"headings": [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}, [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}], [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}], [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}], [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}], [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}]], "page": 24, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Amount_", "metadata": {"headings": [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], "page": 25, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "date \nFtyolwa \\_\\| 2,920,072,868 \\| \nsi \nare ne on-going zl Works \n022 \nand are at roofing secondary \nstage \nschool \nSop Sop 2,908,977,858 14/09/2 14/08/2024 seed 022 secondary \nschool \n5,829,050,726 \n~~ \nWorks are on-going and are at roofing \\| \nstage \nThe implementation period for the above projects had expired which delays service delivery to the expected beneficiaries and also puts the on-going works risk of lack of a legal contractual obligations in case ant any dispute. \nThe Accounting Officer stated that close monitoring and supervision of the projects is being undertaken. \nThe Accounting Officer should closely monitor and supervise these projects for \nI designed audit procedures to assess whether-the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following; \n5.3.1 Positive observations \noe I noted that the District did not budget nor spend any funds on any ineligible", "metadata": {"headings": [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}, [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}]], "page": 25, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "activity.", "metadata": {"headings": [{"headings_0": {"content": "activity.", "page": 26, "level": 1}}, {"headings_1": {"content": "Amount_", "page": 25, "level": 2}}], "page": 26, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe I noted that there was no diversion of funds to activities outside approved Education Development grant work plan. \noe I noted that all the payment certificates were reviewed and certified by the Internal Auditor. \n3.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "activity.", "page": 26, "level": 1}}, {"headings_1": {"content": "Amount_", "page": 25, "level": 2}}, [{"headings_0": {"content": "activity.", "page": 26, "level": 1}}, {"headings_1": {"content": "Amount_", "page": 25, "level": 2}}]], "page": 26, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3.2.1 Selection of schools/ projects for Education Development grant \nGuideline 6.2.1.2 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that priority should be given to ensure that schools meet Minimum Quality Standards and District Averages, select the schools and infrastructure, which are furthest below the LG average, Completion of on-going secondary and primary infrastructure from the previous financial years, Expansion of existing schools with the highest pupil to classroom ratios and highest pupil to latrine stance, Rehabilitation of schools affected by natural disasters. \nIn addition, Local Governments need to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the", "metadata": {"headings": [{"headings_0": {"content": "activity.", "page": 26, "level": 1}}, {"headings_1": {"content": "Amount_", "page": 25, "level": 2}}], "page": 26, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], "page": 26, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that the District does 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. \nFailure to maintain education facilities asset register to guide on the selection of projects/schools for works affect the quality of education of pupils/students in the unselected disadvantaged schools. \nAlthough the Accounting Officer stated that the Education department Assets Register was available, the register was not availed for verification. \nservice costs not considered) or (ii) less than 95% of the: grant was allocated to the capital development works as shown in the table below; \nCategory Budget Standard %age \nAmount %age budget \nbudget \nallocation \nallocation (C) \nas \nper \n100 Allocation inconsistent with expenditure(A \nguidelines \nInvestment More than Allocation inconsistent with service zero but up guidelines \ncosts(B to 5% \n541,691,288 DD 1100 pO \nNon-allocation of funds to Investment service costs such as developing bills of quantities, environment impact assessment, and engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer acknowledged the finding and promised that going forward the grant guidelines shall be followed during budgeting. \nI advised the Accounting Officer to always follow the issued guidelines. \n5.3.2.3 Funding and absorption of Education Development grant \nSection 15(2) of the PFMA 2015 states that the annual cash flow plan issued after approval of the annual budget by Parliament shall be the basis for release of funds by the Accountant General to the Accounting Officers. \nThe entity budgeted to receive UGX.541,691,288 and UGX.541,691,288 was received as detailed below; \nBudgeted amount (UGX) Funds released (UGX)", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "541,691,288 \u2014 -", "metadata": {"headings": [{"headings_0": {"content": "541,691,288 \u2014 -", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}], "page": 27, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "541,691,288 \nOut of UGX.541,691,288 released, UGX.508, 944,052 had been spent by the time of audit, resulting in an under absorption of UGX.32, 747,236 as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "541,691,288 \u2014 -", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}, [{"headings_0": {"content": "541,691,288 \u2014 -", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}]], "page": 27, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 27, "level": 1}}, {"headings_1": {"content": "541,691,288 \u2014 -", "page": 27, "level": 3}}], "page": 27, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should roll over the affected activities for subsequent", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 27, "level": 1}}, {"headings_1": {"content": "541,691,288 \u2014 -", "page": 27, "level": 3}}], "page": 28, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 28, "level": 1}}, {"headings_1": {"content": "below;", "page": 27, "level": 1}}], "page": 28, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee ame", "metadata": {"headings": [{"headings_0": {"content": "ee ame", "page": 30, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 28, "level": 1}}], "page": 30, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Setting up demo farms \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": "ee ame", "page": 30, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 28, "level": 1}}, [{"headings_0": {"content": "ee ame", "page": 30, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 28, "level": 1}}]], "page": 30, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], "page": 30, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], "page": 30, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.4.1 Positive observations \ne [noted that the district did not spend any funds on ineligible activities. \noe I noted that the monthly program activity reports to the Accounting Officer were prepared as required \noe I noted that a total of UGX.51, 642,823 had been collected from 17 farmers as co-funding at the time of audit. \noe I noted that the district complied with the selection criteria for the lowest priced technically responsive bid. \noe I noted that the supplier did offer training and technical support to the farmer during the warranty period. \noe I noted that all the payments for the program related activities were accounted for. \n5.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n194,275,885 \n452,234,673 \nSe eee ae a eae three \n1,224,468,367 \nponer eee Tina \\| 253,224,176 \nTotal 3,516,547,121 1,939,531,675 516,052,811 \n1,423,478,864 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the under absorption of released funds resulted from very low response of eligible farmers to co-funding for micro-scale irrigation equipment reportedly due to a high rate of co-funding that is not affordable to most of them, difficulty for farmers to get the reliable source of water. \nThe Accounting Officer should sensitize the farmers on the relevance of co-funding, carry out feasibility study on water sources during selection of farmers and ensure that the affected activities are rolled over for implementation in the subsequent FY. \n5.4.2.2 Allocation of program expenditure by category \nParagraph 3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation 2020 states that the Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%) \nReview of the district budget and departmental work plans revealed variances between the budgeted amount and the required program percentage allocation for capital development and complementary category respectively as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}]], "page": 30, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 30, "level": 1}}], "page": 31, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Initial budget Supplementary Revised % Variance Allocation \nof the \ntotal \nCapital 1,454,648,756 1,577,015,446 3,031,664,202", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 30, "level": 1}}, [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 30, "level": 1}}]], "page": 31, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "below;", "page": 31, "level": 1}}], "page": 31, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "findings;", "metadata": {"headings": [{"headings_0": {"content": "findings;", "page": 33, "level": 3}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], "page": 33, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Name of Location Equipmen Value of Photos beneficiary (Village, t supplier equipmen \nParish and t(UGX) \nand sub- procurem \ncounty ent", "metadata": {"headings": [{"headings_0": {"content": "findings;", "page": 33, "level": 3}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], "page": 33, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_reference", "metadata": {"headings": [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], "page": 33, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "M/S GROW \nStephen Town MORE supplied Council SEEDS AND \ninstalled and Asinge \u201cA\u201d CHEMICALS \nworking very Village LTD \nwell at the farm \nWater connected to the garden and watering the intended crops. \n", "metadata": {"headings": [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}, [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}]], "page": 33, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Othiono Paya sub \\|-M/S GROW 9,019,200\n- that JOREME county MORE", "metadata": {"headings": [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], "page": 34, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "were supplied Emmanuel \u201aPaya SEEDS AND \n\\| were not parish,Kan CHEMICALS \ninstalled and \\|\\| \ngori Village LTD \n\u201a\\| are lying idle \\|\\| in the farmers \\| house as shown in the photos \nThe Accounting Officer explained that the farmer of Tororo municipality, Mr. Tumwakwase Vianey, already had irrigation system in place and was expanding that is why some delivered equipment are not installed by the time of audit and the farmer of Paya, Othieno Jerome Emmanuel doesn't have reliable source of water. \nThe Accounting Officer should ensure that the procured equipment are installed and undertake comprehensive assessment of the water sources during selection of beneficiaries. \n5.5 \nSERVICE DELIVERY UNDER URF AND DDEG \n5.5.1 IMPLEMENTATION OF UGANDA ROAD FUND \nA total of UGX.530,105,000 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several district roads using Road gangs and the force Account mechanism. However, the district received UGX.434,289,000 (82%) resulting into a deficit of UGX.95,816,000 (18%) \nThis leads to failure to implement planned for road activities on time. \nThe Accounting Officer attributed this shortfall to constrain in amount released by ministry of finance during the financial year, however in the current financial year, cabinet directed ministry of finance and economic development to allocate to each district UGX.1,000,000,000 to supplement the road fund budget and so far the district has received UGX.500,000,000. \nThe Accounting Officer to continue engaging MOFPED and URF to ensure the required amount is released for proper implementation of road activities. \n5.5.2 of \n\u201cRoad was fairly worked \nbut it \nappeared very \\_ on \nbushy and with no side drainage. See picture. = \nkirewa- siwa road 14.6km \nThe Accounting Officer stated that at the time of audit, the roads were found to be bushy because the district could not engage the road gang workers due to budget shortfall experienced during the year, however road gang workers have been recruited and will work on the roads. \nThe Accounting Officer should engage road gangs to ensure maintenance of roads in order to avoid further destruction. \nMechanized Maintenance \n143.5 142.9kms were done at a \nkms at an \nDuring inspection, I noted that all the planned estimated cost of cost of UGX.262,988,000 roads were worked on but the increase in the", "metadata": {"headings": [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}, [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}]], "page": 34, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.225,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.225,000,000", "page": 35, "level": 3}}, {"headings_1": {"content": "_reference", "page": 33, "level": 2}}], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cost was attributed to the increase in operational costs as a result of high break down of road equipment and increase in fuel prices. \nInspection of selected roads that were maintained through mechanised, revealed the", "metadata": {"headings": [{"headings_0": {"content": "UGX.225,000,000", "page": 35, "level": 3}}, {"headings_1": {"content": "_reference", "page": 33, "level": 2}}, [{"headings_0": {"content": "UGX.225,000,000", "page": 35, "level": 3}}, {"headings_1": {"content": "_reference", "page": 33, "level": 2}}]], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "UGX.225,000,000", "page": 35, "level": 3}}], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Observations Pictures", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Side drains at various points of the road \n, had been eroded. \nRunning water had destroyed the culvert area due to absence of the side drains. \nSee picture. \nWide gullies had developed on various Totokidwe", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- sections of the road making the road nearly Kalachai \u2014 un-motorable.", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kochoge See picture. \n5.5.3 Rehabilitation of -Administrative/ White House Block \nDuring the year, the district contracted M/s Whimsy (U) Ltd to carry out the rehabilitation of Administrative/White House at a contract price of UGX.492, 471,872. The works commenced on 21\u00b0 October, 2023 with a planned completion date of 28\" February, 2023. By the close of the financial year a total of UGX.462,776,267 had been paid to the contractor. Documentation review and inspection of civil works revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Irregular award of the contract \nA review of the procurement file for the project revealed the following. \no Evaluation by the contracts committee to select the best evaluated bidder was completed on 17/5/2022 and the best evaluated bidder notice was displayed on the 11/5/2022 which implies that the bidder was selected before the evaluation process was completed. \ne One of the fundamental requirements in the criteria of selection of the best bidder was that the prospective providers executes a bid security in form of bank guarantee of UGX.15,000,000,however the district writes to the bank on 20/6/2022 to verify the bid security of the best evaluated bidder after evaluation and yet it was one of the requirements during evaluation.", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 36, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b) Unaccounted for transfer to Rubongi Sub County. \nA review of the payment vouchers and bank statements revealed that the district transferred UGX.395,310,000 at the close of financial year 2021/22 to Rubongi sub county for the rehabilitation of the Administration block/White house, however audit revealed the following. \no By close of the financial year the contractor had received a total sum of UGX.462, 776,267 out of which UGX.342, 049,006 was from Rubongi sub county and UGX.120,727,261 was DDEG from the district. \noe Review of the bank statements and payment vouchers of Rubongi Sub County revealed that out of the UGX.395,310,000 that was transferred to the sub county for the rehabilitation of the Administration block/White House only UGX.342,049,006 had been accounted for leaving UGX.53,260,994 not accounted for and yet the contractor only demands the district UGX.29,695,605 of the total Contract sum. \nAlthough the Accounting Officer stated that the excess of UGX.23,565,389 on Rubongi sub county Account is to be remitted to the District and budgeted for, no evidence of remitting the district was provided as proof that it was transferred to the", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 36, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Unfinished outside works Administration\u2019 block -_", "metadata": {"headings": [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], "page": 37, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Damaged floor \non first floor \\| \nConsequently, the Tororo Community was deprived of the intended services. \nThe Accounting Officer stated that management will ensure that all works are completed and defects corrected, including placement of the billboard before retention is paid to the contractor. \nThe Accounting Officer should undertake measures to ensure that completion of works. \nOTHER INFORMATION \nThe 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", "metadata": {"headings": [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}, [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}]], "page": 37, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], "page": 38, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}], "page": 40, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The training of local experts was carried out and was attended by Parish Chief, CDOs, Commercial Officers, and Extension officers. \nAll the 10 Parishes that I sampled, training of households and enterprise group leaders was carried out.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}], "page": 40, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No PRF funds were transferred to SACCOs that were not registered under the Cooperative Societies Act. \nAll the 10 sampled SACCOs had financing agreements that were signed. \nAll the 10 sampled SACCOs; attestation forms were submitted to the Secretariat All the 10 sampled PDM SACCOs included the bank account opening resolution in the minutes and no PDM SAACO received funds before the first general meeting. All the parishes did select flagship projects according to the guidelines. \nAll the Enterprise groups in the 10 PDM SACCOs sampled were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \nAll the 10 PDM SACCOs sampled carried out wealth ranking during identification of subsistence households. \nUGX.155,088,000 meant for PDM coordination activities was used for the", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}]], "page": 40, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the NDP I-End-of-Term Evaluation and the NDP II Mid-Term Review, recommended = = + the adoption of the PDM. The evaluations identified the strategic role of a Parish in improving service delivery, and strengthening production, productivity and value \naddition for social economic transformation and realization of NDP results. In line \nwith this, the NDP III (Section 10, page 10 and 11) adopted the PDM as a vehicle for increasing household income and welfare. Furthermore, the comprehensive evaluation of the decentralization policy commissioned by the National Planning Authority (NPA) in 2019 also recommended action of Government by deepening Decentralisation and Devolution to support planning and development at Parish level. \nPara. 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development. \nI noted that MoFPED maintained a parish database of 10,594 as a basis for funding PDM SACCOs. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 10,717 parishes, indicating a variance of 123 parishes. \nMy review of the Budget Estimates of Revenue and Expenditure for FY 2023/24 Volume II: Local Government Votes revealed that Government had allocated UGX. 1,059.9Bn under MoFPED for PDM as revolving funds, with each Parish being allocated UGX.100 million. This implies that there was an increment in the provision of only 5 parishes in the FY 2023/2024, above the 10,594 that was used as a base number of beneficiary \nparishes for the PDM in FY 2021/2022. \nParishes as Parishes as\\_ per Possible exclusion from PDM \nper MoLG budget allocation", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}]], "page": 41, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2021720222 | Fr", "metadata": {"headings": [{"headings_0": {"content": "2021720222 | Fr", "page": 41, "level": 4}}, {"headings_1": {"content": "Coordinator.", "page": 40, "level": 3}}], "page": 41, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "|10,59980", "metadata": {"headings": [{"headings_0": {"content": "|10,59980", "page": 41, "level": 4}}, {"headings_1": {"content": "2021720222 | Fr", "page": 41, "level": 4}}], "page": 41, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "110,594", "metadata": {"headings": [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], "page": 41, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6.1.8 Non functionality of SACCO committees and sub committees \nPara 91 of the Parish Development Model, Guide 2 guides that; the executive Committee is the decision making body for the SACCO and has 7 members, the Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans, Production subcommittee is comprised 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. \nSACEO 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 \nIT noted that all the 10 PDM SACCOs sampled did not have a PDM member registers/ updated PDM member registers contrary to the guidelines. \nFailure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar objectives. \nAlthough the Accounting officer stated that the PDM Sacco member registers are in place, these registers were not availed for verification. \nI advised the Accounting Officer to put in place PDM member registers in place. \n6.1.10Failure to obtain an insurance policy \nParagraph 3.7 of the Parish Development model users\u2019 handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI noted that 27 PRF beneficiaries\u2019 sampled who carried out farming enterprises in 9 PDM SACCOs did not obtain agricultural insurance policies from UAIS as shown in", "metadata": {"headings": [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}, [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}]], "page": 43, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix (6).", "metadata": {"headings": [{"headings_0": {"content": "Appendix (6).", "page": 44, "level": 2}}, {"headings_1": {"content": "110,594", "page": 41, "level": 1}}], "page": 44, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that the Centre did not advise the District on which Insurance firms the farmers are to partner with and the terms of reference therein. \nI advised the Accounting Officer to always follow the guidelines as issued. \n6.1.11 Irregularities in project implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Appendix (6).", "page": 44, "level": 2}}, {"headings_1": {"content": "110,594", "page": 41, "level": 1}}, [{"headings_0": {"content": "Appendix (6).", "page": 44, "level": 2}}, {"headings_1": {"content": "110,594", "page": 41, "level": 1}}], [{"headings_0": {"content": "Appendix (6).", "page": 44, "level": 2}}, {"headings_1": {"content": "110,594", "page": 41, "level": 1}}], [{"headings_0": {"content": "Appendix (6).", "page": 44, "level": 2}}, {"headings_1": {"content": "110,594", "page": 41, "level": 1}}]], "page": 44, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], "page": 44, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Maliri Malinga - 1,000,000 1,000,000 Cassava \n1 Though the Merikit PDM Patrick \ngrowing cassava is growing but the type of soils do not favour the enterprise \nNyakesi Nyakesi 1,000,000 1,000,000 Piggery \nThe pigs are Nyagole peter healthy PDM \nBira Bira Otwani 1,000,000 1,000,000 Groundnut The Pajwenda Simon s growing groundnuts PDM are growing \nAtapara Atapara Owandi 1,000,000 1,000,000 Rice \nThe rice is Nabwire Patrick growing growing the farmer expects a good yield \nBira Okoth 1,000,000 1,000,000 Maize \nThe maize is ut \n=\\| \nPajwenda Manjeri \ngrowing =) ok and the : \nPDM a farmer N \nSI =! expects a \n\u201e= Co ORI Dy GINAL AUDITOR GENERAL \n28\" December, 2023 \nta good yield", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}, [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}]], "page": 45, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "following;", "page": 44, "level": 1}}], "page": 45, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A endix 1: Performance of Local Revenu e \nS/N \nBudget Actual collected Variance \nSOURCE \n30 June 2023 \n30 June 2023 30 June 2023 \n(Shs) (Shs) (Shs) \nLocal Services Tax \n112,394,000 158,941,843 46,547,843 \nLand fees \n19,052,480 (81,852,520) \nBusiness Licenses (98,961,000) \n4 4 Other tax revenues \n(215,610,000) \nma Non-Tax Revenues 177,994,323 (349,875,677) = 1 Investment income", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}]], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= 2 Dividends", "metadata": {"headings": [{"headings_0": {"content": "= 2 Dividends", "page": 46, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 2}}], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Rent \n1,098,831,000 488,010,132 (610,820,868) v", "metadata": {"headings": [{"headings_0": {"content": "= 2 Dividends", "page": 46, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 2}}], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mei", "metadata": {"headings": [{"headings_0": {"content": "mei", "page": 46, "level": 4}}, {"headings_1": {"content": "= 2 Dividends", "page": 46, "level": 4}}], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i 5", "metadata": {"headings": [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PI 480,545,000 338,771,825 (141,773,175) = \nOther fines I and Penalties \nMiscellaneous Revenue \nTotal Revenue \n2,107,246,000 1,004,776,280 (1,102,469,720) \n\u2018 \nAppendix 2: Lack of appropriate performance indicators and targets in the work plans \nProgram Budget Output Activities \n\u201c12-Human 320157-Primary \\| Renovation 7 Classroom block \nat St. Mella P/S. \nCapital Education Services materials renovated Development \nprocured to ensure that each primary school \nachieves a pupil \nto textbook ratio not exceeding 3 to 1 by 2025 \nPurchase of 66:- \nNumber of textbooks and other instructional \nNumber of desks procured 33 desks for Pawanga P/S \nmaterials \n33 desks for Bishop Okile P/S \nprocured to ensure that each primary school \nachieves a pupil \nConstruction of 2 Classroom block @ at:-", "metadata": {"headings": [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}, [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}]], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "to textbook ratio not exceeding 3 to 1 by 2025 \nNumber of textbooks and other instructional \nNumber of classrooms \n\u00ab Bishop Okile materials constructed \u00ab Paragang \nprocured to ensure that each primary school \n\\+ Pawanga achieves a pupil \n\\} \u00a2 Soni Ogwang P/S \nto textbook ratio not exceeding 3 to 1 by 2025 \nConstruction of 5 stance VIP lined pit latrine @ at \nNumber of textbooks and other instructional Number of pitlatrines i \\+ UTRO materials constructed \u00ab Kisoko Boys\u2019 \nprocured to ensure that each primary school \n\u00ab Morukebu \nachieves a pupil \ne Barinyanga \nto textbook ratio not exceeding 3 to 1 by 2025 \n\u00ab Poyameri P/S \n320016-Management Emptying of 25 lined pit latrine in schools with need \nof Education Services \n12-Human \n320165-Primary Health Upgrading of Namwaya HC II to HC III at Namwaya Capital care services Parish in Nagongera Sub county. \nDevelopment", "metadata": {"headings": [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}, [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}]], "page": 47, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partially Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], "page": 49, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2-Basic Managem grant - lined pit latrine in \nimplemented implemented Requireme ent of Formerly schools with need \nnts and Education SFG \nMinimum Services \nstandards \nmet by \nschools \nand \ntraining \ninstitutions \n01-Agro- 01- 01041101- 010015- Micro Support micro-scale 1,939,532 3,516,547 1,939,532 516,053 \nPartially Partially Industria Institution Extension Extension Scale irrigation \nimplemented implemented lization al workers services Irrigation complementary \nStrengthe trained in \nactivities at district \nning and entire and sub-county \nCoordinati value chain \nlevel \non focused Support micro-scale Not skills irrigation implemented equipment supply, \ninstallation and \ntraining of farmers \non their operation \nand maintenance in \nall the 40 sub- \ncounties \n46 Draft Audit Report of Tororo DLG 2023 \n01-Agro- 01- 01041202 010016- Parish Support operations 155,088 155,088 155,088 155,088 100% 154 Fully Fully Industria Institution Farmers Farmer Developm of parish \nimplemented implemented lization al \nsensitised mobilisati ent Model development model \nStrengthe on on and \nactivities at district \nning and productivit sensitisati and sub-county \nCoordinati y on level \non \nenhancem ent technologi es", "metadata": {"headings": [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}, [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}]], "page": 49, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12- 02- 120301050 320165- UGIFT Upgrading of 920,000 920,000 920,000 444,261 45% 55 Partially Partially Human Population 1-Basket of Primary (Infrastruc Namwaya HC II to \nimplemented implemented Capital Health, 41 Health ture) HC III at Namwaya \n? Develop Safety essential care \nParish in \nment and medicines services Nagongera \nManagem availed. Subcounty. \nent \nUGIFT Assesment of 2,411,419 4,560,583 2,411,419 1,980,66 40% 1.6 Partially \n(Infrastruc Environmental 9 implemented ture) Impact Assessment \nand advertising \nAdvertising, Award \nof \ncontract,commissio \nning of project and \nhandover of the \nproject to district \n01- 120201010 000034- UGIFT Construction of a \nPartially Partially Education, 1- Education (Infrastruc fully flagged Seed \nimplemented implemented Sports Strengthen and Skills ture) Secondary School \nand skills Competenc Developm at:- \ne based ent \nSopsop and Iyolwa \ntraining Sub county \nUGIFT Construction of a \nPartially (Infrastruc fully flagged Seed \nimplemented ture) Secondary School \nat:- \n12- 02- 120301051 000006- Water Construction of 951,533 951,533 951,533 951,533 100% Fully Fully Human Population 3 Service Planning developme Piped Water Supply \nimplemented implemented Capital Health, Delivery and nt grant System (Borehole \nDevelop Safety Standards Budgetin (Piped Pumped), \nment and disseminat g services water, and Production wells. \n\\#47 Draft Audit Report of Tororo DLG 2023 \nManagem ed and Rural (Katajula-2, kirewa- ent implement water and 1,Nabuyoga-1) ed \nSanitation \ngrant \nWater Deep Boreholes developme drilling (Hand \nnt grant pump) \n(Piped \nwater, and \nRural \nwater and \nSanitation \ngrant)", "metadata": {"headings": [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}, [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}]], "page": 50, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Osukuru-1,kwapa-", "metadata": {"headings": [{"headings_0": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}, {"headings_1": {"content": "Partially Partially", "page": 49, "level": 3}}], "page": 51, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,Akadot-1,kisoko- 2,nagongera- 1,Kalait-1,Mwello- 1,Mujuju-1,mella- 1,Magola- 1,Nabuyoga- 1,Iyolwa- 1,Mulanda-", "metadata": {"headings": [{"headings_0": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}, {"headings_1": {"content": "Partially Partially", "page": 49, "level": 3}}], "page": 51, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,Morikatipe-1", "metadata": {"headings": [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], "page": 51, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Water Construction of \ndevelopme Public latrines in \nnt grant RGCs implemented (Piped (Petta-1, Apokori \nwater, and TC-1,Mella-1) \nRural \nwater and \nSanitation \nDraft Audit Report of Tororo DLG 2023 \ngrant) \n48 \nWater Supply of assorted \nFully \ndevelopme borehole parts \nimplemented \nnt grant (Across the district) \n(Piped \nwater, and \nRural \nwater and \nSanitation \ngrant) \n16- 01- 16060502- 000014- \nRehabilitation of 124,677 124,677 124,677 124,677 100% u Fully Fully Governan \\| Institution Administrat Administr one Administration \nimplemented implemented ce And al ive support ative and \nblock at District \nSecurity Coordinati services Support level \non enhanced Services \nProcurement of an Fully Office Chair and 5 \nimplemented small Flags and 3 \nbig flags at District \nlevel \n16060509 000011- Procurement of 2 6,000 6,000 6,000 6,000 100% Fully Fully Public Communi laptops at District \nimplemented implemented Relations cation level \nManaged and \nPublic \nRelations \n09- 04- 09040106 260002- URF Maintenance of 534,105 534,105 461,771 461,771 50% 1 Partially Partially Integrate Transport Community District , district roads \nimplemented implemented d Asset access & Urban \nTranspor Managem feeder and \nt ent roads Communi \nInfrastru constructe ty Access \ncture d& Road \nAnd maintained Maintena \nServices to facilitate \nmarket \naccess \n5,148,9 96 \n49 Draft Audit Report of Tororo DLG 2023 \nAppendix 4: Failure by PDM SACCOs to hold General Meetings. \nVote Parish Name of Date \nDate GM Wasa Was the Was Was Name Name SACCO certificate was held leadership vetting there a training of (Should be vetting criterion Bank (topical registratio within one committee following Account subjects) n was \nmonth from elected and the PDM opening of the PDM issued \nthe date of inaugurated SACCO resolution SACCO issue of (Yes/No) byelaws (Yes/No) members certificate established? undertaken of during the registration) \nmeeting \nTORORO Gwaragwara Gwaragwara 02/05/2022 YES 20/06/2022 NO NO \nNO DLG Kisoko PDM \nTORORO Maliri Maliri Merikit 02/05/2022 yes 20/06/2022 NO NO NO NO DLG \nPDM \nTORORO Osukuru Osukuru 02/05/2022 yes 20/06/2022 NO NO NO NO DLG Osukuru PDM \nTORORO \\| Bira Bira Pajwenda 02/05/2022 yes 20/06/2022 NO NO NO NO DLG \nPDM \nyes NO alll \nDLG Nyagole PDM", "metadata": {"headings": [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}, [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}]], "page": 51, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. TORORO Rubongi Rubongi \\| yes 18/06/2022 DLG Rubongi PDM \nAtapara Atapara 02/05/2022 yes 20/06/2022 NO Nabwire PDM \n\\|\n7. TORORO Station Station DLG Magodesi PDM", "metadata": {"headings": [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], "page": 53, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "DLG Malaba PDM DLG mulanda PDM \nDraft Audi\u00e9 Report of Tororo DLG 2023", "metadata": {"headings": [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}, [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}]], "page": 53, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 20/06/2022", "metadata": {"headings": [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}], "page": 53, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pe yes pepe NO ee yes \noO \n50 \nAppendix 5Non Functionality of SACCO Committees and Sub Committees \nName of SACCO Supervisory Executive Loan Sub Production sub Marketing sub Business \nFinance and investment committee Committee committee Committee Committee Development sub Committee services sub \nCommittee", "metadata": {"headings": [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}]], "page": 53, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- er \u2014e Wasit \\| Isthe \nWas it Was Is th com mittee.", "metadata": {"headings": [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Isthe |", "metadata": {"headings": [{"headings_0": {"content": "Isthe |", "page": 54, "level": 2}}, {"headings_1": {"content": "| 20/06/2022", "page": 53, "level": 3}}], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "it \\| Was it lIsthe \nConstit committ Constitut committ Constitut committ Constitut committ Constitut committ Constitut committe Constitu operational? uted? ee ed? ee ed? ee ed? ee ed? ee ed? e ted? (operational or (yes/N operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operation (yes/No Not operational)", "metadata": {"headings": [{"headings_0": {"content": "Isthe |", "page": 54, "level": 2}}, {"headings_1": {"content": "| 20/06/2022", "page": 53, "level": 3}}], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. nal? nal? nal? nal? nal? al? \\} (operatio (operatio (operati (operati (operati (operatio \nnal or nal or onal or onal or onal or nal or \nNot Not Not Not Not Not operatio operatio operatio operatio operatio operation \nna nal) nal) nal a al) \nPDM \nMaliri Merikit PDM\\_\\_\\| YES AS = \nES", "metadata": {"headings": [{"headings_0": {"content": "Isthe |", "page": 54, "level": 2}}, {"headings_1": {"content": "| 20/06/2022", "page": 53, "level": 3}}], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM tee", "metadata": {"headings": [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PDM \nPDM \nPDM \nStation Magodesi NO YES NO PDM \nAkolodong Malaba YES YES PDM \nChawolo mulanda NO YES YES PDM \n51 Draft Audit Report of Tororo DLG 2023 \nAppendix 6: Failure to Obtain an Insurance policy. \nName of SACCO Name of PRF \nLoan Amount beneficiary \nGwaragwara Kisoko PDM Nabusiu Catherine Cassava growers", "metadata": {"headings": [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}, [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}]], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 55, "level": 3}}, {"headings_1": {"content": "PDM tee", "page": 54, "level": 3}}], "page": 55, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ojwali Joseph Cassava growers 1,000,000 Obo mercy Cassava growers 1,000,000 Maliri Merikit PDM Naigino Lucy \n1,000,000 Osilo Simon Peter \n1,000,000 Malinga Patrick 1,000,000 Osukuru Osukuru PDM Okumu Alex 1,000,000 \nIf the loan is for a farming operation, did the borrower obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)? \nNO OJAKA godfrey 1,000,000 NO Emuron James 1,000,000 NO Bira Pajwenda PDM Odugo Moses 1,000,000 \nzZ \noO Nyalusi Paul 1,000,000 NO Ocheng Robert 1,000,000 NO Nyakesi Nyagole PDM Obo charles 1,000,000 \nNO Nyawere Jane 1,000,000 NO Olweny patrick 1,000,000 NO Rubongi Rubongi PDM Asele Agnes 1,000,000 \nNO Anyokorat Mary 1,000,000 Zz Nyadoin Zipola 1,000,000 \nAtapara Nabwire PDM Awino Jane 1,000,000 \nZz Onyango Vicent 1,000,000 Z. oO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 55, "level": 3}}, {"headings_1": {"content": "PDM tee", "page": 54, "level": 3}}, [{"headings_0": {"content": "1,000,000", "page": 55, "level": 3}}, {"headings_1": {"content": "PDM tee", "page": 54, "level": 3}}], [{"headings_0": {"content": "1,000,000", "page": 55, "level": 3}}, {"headings_1": {"content": "PDM tee", "page": 54, "level": 3}}], [{"headings_0": {"content": "1,000,000", "page": 55, "level": 3}}, {"headings_1": {"content": "PDM tee", "page": 54, "level": 3}}]], "page": 55, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "bias", "metadata": {"headings": [{"headings_0": {"content": "bias", "page": 55, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 55, "level": 3}}], "page": 55, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Owandi patric 1,000,000 Z\\|. Oo eo Akolodong Malaba PDM Emojong Bruno 1,000,000 \nZ \noO; \n32 Draft Audit Report of Tororo DLG 2023", "metadata": {"headings": [{"headings_0": {"content": "bias", "page": 55, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 55, "level": 3}}, [{"headings_0": {"content": "bias", "page": 55, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 55, "level": 3}}]], "page": 55, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file