diff --git "a/reports/chunks/Yumbe District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Yumbe District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Yumbe District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "Ke \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF YUMBE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30'! JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[], []], "page": 1, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTABLE OF CONTENTS \nList OF ACIORYINIS.......cnconereennenseeaunernnrnsrint \nTEiaaAinexneomsncenemceencenotstey YANESNEYs HUFIREAN CHMEENTASIORTC iii sx Nd OS:", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 1, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "QDIMIONY:", "metadata": {"headings": [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 3, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SAHAIEERONA Aina co comer nrtaarnee sec RAEN ES IATA 1 wsnccevesarsisnsnicisreenernnrnnnennsnenennenvene tess Hiei fi iN \nBasle for ODI TOI \nTEE EREeRLaLn aan nennen nme LEE EEE RATE EN 1 cisiaincnnsnrnnncemcanvcencesrety \nKey Audit Matter sscscisscs.-naceccoensunonsssavsvrstensntannsss rianeiikesiivedstocnsaneractannaeunenesceseventnenseer sha sitSt Een 1 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll........ueeeeeeeeeneeeeeee 8 Dir Miller 10 nn nn ee RAE \n3.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 10 4.0 Other Audit ODServatiOns ..............cccccccosensesnserevsvarsscsneecisisianssacstasenccenvesenseenecnaunenenennnerenyeaness 38 \nOther INonNatleN.enn 40 nehmen \nManagement'\u2019s Responsibility for the Financial Statements..........ueeeneneneeeneneen 40 Auditor\u2019s Responsibility for the Audit of Financial Statements... 41 Other Reporting Responsibilities.................eesreeseeeseneenenseenensensensenennensensenennensnnsnnrneresennensennenn 42 Report on the Audit of Compliance with Legislation..........eeeeeenenseenenseeeseemenseenn 42 \n4.0 \nImplementation of the Parish Development Model (PDM) .........uneeeeee 42 \nAPPENNDDICES \nanna ann nenne EEE 53 14 ma", "metadata": {"headings": [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 3, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee ee el, tienen 7 et E es. AT | : Me \u2014 N", "metadata": {"headings": [{"headings_0": {"content": "ee ee el, tienen 7 et E es. AT | : Me \u2014 N", "page": 4, "level": 4}}, {"headings_1": {"content": "QDIMIONY:", "page": 3, "level": 2}}], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IE \\_ ae", "metadata": {"headings": [{"headings_0": {"content": "ee ee el, tienen 7 et E es. AT | : Me \u2014 N", "page": 4, "level": 4}}, {"headings_1": {"content": "QDIMIONY:", "page": 3, "level": 2}}], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parl en", "metadata": {"headings": [{"headings_0": {"content": "Parl en", "page": 4, "level": 2}}, {"headings_1": {"content": "ee ee el, tienen 7 et E es. 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jeJ8u89 MUsiekS JUBWUDHEUPW] quawebeue| Junoaay uonepossy pun Jediojun 755,", "page": 4, "level": 4}}, {"headings_1": {"content": "_WagsAs aweddns JUBWE4NDO1d MC bi MH 0} |", "page": 4, "level": 1}}, [{"headings_0": {"content": ". ~~ Juawe\u00dfeuen yo tea pue Buluueld jeJ8u89 MUsiekS JUBWUDHEUPW] quawebeue| Junoaay uonepossy pun Jediojun 755,", "page": 4, "level": 4}}, {"headings_1": {"content": "_WagsAs aweddns JUBWE4NDO1d MC bi MH 0} |", "page": 4, "level": 1}}], [{"headings_0": {"content": ". ~~ Juawe\u00dfeuen yo tea pue Buluueld jeJ8u89 MUsiekS JUBWUDHEUPW] quawebeue| Junoaay uonepossy pun Jediojun 755,", "page": 4, "level": 4}}, {"headings_1": {"content": "_WagsAs aweddns JUBWE4NDO1d MC bi MH 0} |", "page": 4, "level": 1}}]], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jeuuosiod \u2018aoueuly \u201copusg NOS ~~ Joypny JUBWAaINIOId K\u0131ea.as ajbuis payeps|osuoD Og", "metadata": 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Aysiui jeuonen Xe Jo Welboig Io", "metadata": {"headings": [{"headings_0": {"content": "demo] AnsiuiW ANsiuiW Ays\u0131un. Aysiui jeuonen Xe Jo Welboig Io", "page": 4, "level": 1}}, {"headings_1": {"content": "\u201aBurueam [2907 UOeWOJUT jeuogeuusgu] peyeiboyuy jeuoneuso2uf 18207 \u2018SOLISIUI jo Jo yo jo au} juawaindelgd| Juaueuuad qns", "page": 4, "level": 4}}], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "L-UON yo \\|josAeg\\| Med SIGN Suqnd Sand", "metadata": {"headings": [{"headings_0": {"content": "demo] AnsiuiW ANsiuiW Ays\u0131un. 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DI SddI|", "metadata": {"headings": [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \n\\| \\| \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF YUMBE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}, [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}], [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}], [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}], [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}]], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "91a. DI SddI|", "page": 4, "level": 1}}], "page": 5, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Yumbe District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Yumbe District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "91a. DI SddI|", "page": 4, "level": 1}}]], "page": 5, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. 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District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a4} s\u0131\u0131eyoq a\u00dfeMm sn204 sn90I AUSWIOJ sn90Q sn90J \u2019\u0131oJem snd04 Jobpnq jeJoL JEJOL", "metadata": {"headings": [{"headings_0": {"content": "a4} s\u0131\u0131eyoq a\u00dfeMm sn204 sn90I AUSWIOJ sn90Q sn90J \u2019\u0131oJem snd04 Jobpnq jeJoL JEJOL", "page": 6, "level": 3}}, {"headings_1": {"content": "jeidueul) Hundaye queundey Jueinday je}0} syndjno/saAqoe 0} pue seedy peoy", "page": 6, "level": 1}}], "page": 6, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Punos sueyew BuLiNg Jo Buying Jo \niT \\|Z [ie \\| JO", "metadata": {"headings": [{"headings_0": {"content": "a4} s\u0131\u0131eyoq a\u00dfeMm sn204 sn90I AUSWIOJ sn90Q sn90J \u2019\u0131oJem snd04 Jobpnq jeJoL JEJOL", "page": 6, "level": 3}}, {"headings_1": {"content": "jeidueul) Hundaye queundey Jueinday je}0} syndjno/saAqoe 0} pue seedy peoy", "page": 6, "level": 1}}], "page": 6, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "metadata": {"headings": [{"headings_0": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}, {"headings_1": {"content": "a4} s\u0131\u0131eyoq a\u00dfeMm sn204 sn90I AUSWIOJ sn90Q sn90J \u2019\u0131oJem snd04 Jobpnq jeJoL JEJOL", "page": 6, "level": 3}}], "page": 6, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ut", "metadata": {"headings": [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}], "page": 6, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e \nOut of the total warrants of UGX.83,089,737,546 in the financial year 2022/2023, UGX.33,409,183,657 (40%) was spent on wage costs. I issued a separate detailed special audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo\\_\\| Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the DLG planned to collect local Officer should carry revenue of UGX.1,086,824,000 however; by the end of the year, out proper local UGX.1,424,996,068 had been collected representing 131 % revenue assessments performance. The summary is in the table below and the details are in in order to have the table below. \nrealistic", "metadata": {"headings": [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}, [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}], [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}], [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}], [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}], [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}]], "page": 6, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgets.", "metadata": {"headings": [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], "page": 7, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved Actual Variance budget Collections (UGX) UGX \nUGX \nRevenues \n\\| \n2 Non-Tax 688,857,000 986,335,677 297,478,677 Revenues \n\\| Total 1,086,824,000 1,424,996,068 338,172,068 \nThe DLG over collected revenue from LST, administrative fees and licenses and other miscellaneous revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1 \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.96,410,414,954 the various The \nAccounting programmes, out of which UGX.78,901,239,042 was warranted Officer should engage resulting in a shortfall of UGX.17,509,175,912 representing 94% \\| the \nrelevant", "metadata": {"headings": [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}, [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}]], "page": 7, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], "page": 7, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "authorities and ensure that all budgeted The performance of warrants for each of the programmes is shown in \nfunds are warranted. the table below; \nProgramme Approved budget Warrants (UGX) % \nPublic Sector 4,331,588,846 4,331,588,846 Transformation \nCommunity 12,340,124 12,340,124 100 Mobilization and \nMind-set \nGovernance and 11,898,938,967 11,898,938,967 100 Security \nDevelopment Plan 741,849,895 741,849,895 100 Implementation \n\\| Total \n[\\| 96,410,414,954 \\| \\_78,901,239,042 \nThe UGX.17,509,175,912 that was not warranted was meant for the following activities which were either partially or not implemented at all as shown in the table below \nNo Programme Amount not Activities Purpose of warranted not the (UGX) implement unimplemen ed ted activity 2 Integrated 17,509,175,912 DRDIP Improving Transport \nprojects and classroom and Infrastructure \nRoad Fund health facilities Projects \nTotal \n17,509,175,912 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \n", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}, [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}]], "page": 7, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. 26 Infrastructural sub Projects under DRDIP\n2. 24 livelihood sub projects under DRDIP.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], "page": 8, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the unimplemented sub projects have been re-planned under phase II of DRDIP. \nPerformance of external assistance \nThe entity had an approved budget for external assistance of The \nAccounting UGX.7,418,562,581 from the various programmes out of which Officer should engage UGX.3,383,266,118 was warranted resulting in a shortfall of the \nrelevant \nUGX.4,035,296,463 representing 45% performance. \ndevelopment partners and ensure that all The performance of warrants for each of the programmes is shown in budgeted funds are the table below; \nwarranted. \nProgramme Approved Warrants (UGX) % budget (UGX) fundi na Agro- Industrialization 105,771,371 105,771,371 Governance and 240,650,000 240,699,539 Securi", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}, [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}]], "page": 8, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.4 Utilization of Warrants \nOut of the total warrants of UGX.83,089,737,688 availed during the The \nAccounting year, UGX.78,459,625,967 was utilized by the entity resulting in un- Officer should engage utilized warrants of UGX.4,630,111,721 representing utilization of 94%. MoFPED to ensure Refer to Appendix 2. \nthat releases are aligned to the districts The warrants that were not utilized were meant for activities detailed work plan. \nin Appendix 3. \nFurthermore, the As a result of failure to utilize warrants; \nAccounting Officer oe Aminiri H/C IV did not open up for services yet Government had should engage PPDA sent funds for its operationalization in the financial year 2023/24 and \nrelevant e Recruitment of staff in key critical sectors was not implemented. ministries \nto discourage the use of The Accounting Officer explained that the warrants were not utilized hybrid procurement. due late release of funds from Ministry of Finance, Planning and \nEconomic Development (MoFPED) and due delayed signing of contracts \nbecause of a length hybrid procurement process. The inconveniences \nof hybrid procurement have been reported to the relevant ministries. \nHowever, the conditionality of world bank has made it largely \nirreversible. \nAppropriate performance indicators and targets in the work", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}, [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}]], "page": 9, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 9, "level": 3}}, {"headings_1": {"content": "performance.", "page": 7, "level": 3}}], "page": 9, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I commended the Regulation 11 (2) b of the Public Finance Management Regulations, Accounting Officer for 2016 states that the work plan of a vote shall indicate the key ensuring that all performance indicators to be used to gauge the outputs. \nactivities were fully quantified. \nPart A of the performance contract for Accounting Officers outlines the \ncore performance requirements against which their performance should \nbe assessed in regard to achievement of planned results. This requires \nthe Accounting Officer to be assessed on the extent to which annual \nkey performance indicators and targets are achieved for key projects \nand/or programs. \nI reviewed the approved work plan and sampled 12 outputs with a total of 27 activities and noted that there were all fully quantified. \nImplementation of outputs \nI assessed the implementation of Twelve (12) outputs with forty-six The \nAccounting (46) activities worth UGX.28.42Bn and noted that; \nOfficer should explain e Four (4) outputs with seventeen (17) activities and expenditure engage the PPDA to worth UGX.1.86Bn were fully implemented. \nresort to other e Eight (8) outputs with twenty-nine (29) activities worth methods \nof UGX.26.56Bn were partially implemented. Out of the twenty-nine procurement other (29) activities, the entity fully implemented eleven (11) activities; than", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 9, "level": 3}}, {"headings_1": {"content": "performance.", "page": 7, "level": 3}}, [{"headings_0": {"content": "plans", "page": 9, "level": 3}}, {"headings_1": {"content": "performance.", "page": 7, "level": 3}}], [{"headings_0": {"content": "plans", "page": 9, "level": 3}}, {"headings_1": {"content": "performance.", "page": 7, "level": 3}}]], "page": 9, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hybrid", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}], "page": 9, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "twelve (12) activities were partially implemented, while six (6) procurement. Also the \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}, [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}]], "page": 9, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of 2 seed secondary schools and completion of 1 seed school.\n2. Construction of HC and purchase of equipment\n3. Monitoring and supervision of projects at the Health Centres.\n4. Completion of the council hall and installation of equipment at Yumbe Town Council.\n5. Rehabilitation of road at Kuru \u2014 Lobe feeder road.\n6. Construction of bridge along Limuru \u2014 Kechuru village.\n7. Construction of a road to the farmland in Okoi village.\n8. Construction of markets under USMID", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n9 \nConstruction of resource centres under USMID \n. \n1 0. Construction of play fields under USMID \n1 1. Construction and rehabilitation of 3 roads and one bridge under USMID", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}, [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}], [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}]], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12. Installation of solar systems in Gov't institutions under DRDIP\n13. Establishment of 34 activities of irrigation, nursery bed and tree", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "planting.", "metadata": {"headings": [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14. Support community generated sub projects under DRDIP.", "metadata": {"headings": [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that implementation of planned output was seriously affected by; \ne Delays caused by challenges of hybrid procurement \ne Inefficiency of service providers \ne Delayed and non-release of budgeted funds \ne Budget cuts under URF \n1.7 Delivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF, Road Rehabilitation Maintenance Fund and DDEG \nI sampled four (4) out of ten (10) activities with a total expenditure of UGX.109,715,773. The significant findings are provided in the table below. \nProgramme Activity Total Summary of Audit Management \nRomungunga N/A \n\\| At the time of The road was \\| Budget cuts Kuru road", "metadata": {"headings": [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}, [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}]], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspection,", "metadata": {"headings": [{"headings_0": {"content": "inspection,", "page": 11, "level": 3}}, {"headings_1": {"content": "planting.", "page": 10, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in a very bad affected \nunder \nworks had not state implementatio routine been done n of the project mechanized \nroad - 9.4 \nMaintenance \\| 39,839,140 At the time of The \nof Equipment \ninspection the equipment is \nlorries, graders functional at \nand wheel the district \nloaders were headquarters \nserviced and \nrepaired \nHuman Capital Completion \n69,876,633 Furniture, water The facility is Additional Development of Resource \nharvesting and non- resources are Center \nVIP Latrine not functional being implemented and mobilized for therefore the completion delaying of the works. service \ndelivery to \ncommunity \n\\| Total", "metadata": {"headings": [{"headings_0": {"content": "inspection,", "page": 11, "level": 3}}, {"headings_1": {"content": "planting.", "page": 10, "level": 3}}, [{"headings_0": {"content": "inspection,", "page": 11, "level": 3}}, {"headings_1": {"content": "planting.", "page": 10, "level": 3}}]], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "109,715,773", "metadata": {"headings": [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to complete the road and the School leads to failure to achieve service delivery. \nRecommendation \nThe Accounting Officer should liaise with relevant Authorities to ensure that additional resources are secured to complete the affected projects. \n1.7.2 The service delive under focus areas \nIT sampled Sixteen (15) out of Twenty (24) activities in Four (6) focus areas with a total expenditure of UGX.9,689,300,600 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. \nSN Focus Area Key Observation \nImplication", "metadata": {"headings": [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}, [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}], [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}], [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}]], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water \n0 5 \nBoreholes costing e Delayed access to safe water and", "metadata": {"headings": [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 2}}, {"headings_1": {"content": "109,715,773", "page": 11, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.126,591,959 were dry at 5 \nloss of government funds rant different parishes", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 2}}, {"headings_1": {"content": "109,715,773", "page": 11, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Education \ne The Construction of 3 classroom", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 2}}, {"headings_1": {"content": "109,715,773", "page": 11, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "blocks at Goboro, kerwa, midigo \ne No functionality of the classrooms in the absence of furniture", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}]], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. USMID", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nConstruction of Market, resource Delayed access to services to the additional \ncentre and play field at Barakala Sub community", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}]], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county whose contract had expired before the completion of the project \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\u00b0 November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report, and below is a summary of the key findings from the Audit; \nYumbe DLG had a wage budget of UGX.36,770,591,166, out of which UGX.33,497,165,244 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.32,635,489,535, and The \nAccounting obtained supplementary funding of UGX.4,135,101,631 resulting into a should \nengage revised wage budget of UGX.36,770,591,166. UGX.34,659,795,977 (94) was Ministry of Public warranted which was all warranted resulting into unwarranted funds of Service so that the", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.2,110,795,189 (6%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ban can be lifted. Also he should engage Out of the total warrants, UGX.33,497,165,244 was utilized by the DLG MoFPED to ensure resulting in un-utilized warrants of UGX.1,162,630,733 representing that the un spent utilization of 96% as summarized in the table below and further details in balance is revoted so Appendix 4 \nthat the activity is implemented. \nRevise Warran Payment Unspent \nd ts UGX. s UGX. Balance UGX. \nBudget Bn Bn Bn \nUGX. \nBn Bn Bn \n32.635 4.135 36.770 34.659 33.497 1.162", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}, [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}]], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o Kulachara Goat Fattening Group was set up on IFMS with wrong bank account number resulting in failure to receive sub project fund as the unspent funds were swept into the Consolidated Fund as of 30\" June 2023; \noe A new bank account has been secured whose details were submitted to Accountant General for set up on IFMS. Correct account number has been used and the sub project is now setup on IFMS ready to receive the balance of UGX.8,256,010/=; and \no A request for Unspent balance for revoting has been submitted to the PS ST. Managements awaits the transfer of funds from Ministry of Finance Planning & Economic Development. \nRecommendation \nThe Accounting Officer should engage the MoFPED to ensure that all un spent funds are revoted back for the project to be fully implemented. \n3.1.2.3 Selection and funding of non-functional subprojects (Idle Sub projects) Section 3.2(a) of the DRDIP Operation Manual, 2019 provides that only those subprojects which are currently functioning and/or have recurrent budget for staff and materials provided by the respective administration will be supported. This is to ensure the sustainability of the interventions. \nI noted funding totalling UGX.4,094,000,000 to 7 subprojects in health centres whose construction was \nbut were non-functional because \nhad not received \na DRDIP Project Implementation Support Team (PIST) Kampala Office adopted an implementation strategy for infrastructure in health where Medical equipment are centrally procured and supervised by the national council of medicine under Ministry of Health; \nWhereas the construction of the infrastructure sub projects in Health sector were a \ncompleted more than 2 years, the supply and distribution of essential equipment has however delayed due to rigorous processes involved in International bidding;", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}, [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}]], "page": 16, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], "page": 17, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s However, Communication shall be submitted to Ministry of Health to fast track the delivery of the equipment for completed infrastructure in Health Sector. \nRecommendation \nThe Accounting Officer should escalate the matter to the Ministry of Health for the ministry's attention and immediate action. \n3.1.2.4 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; \nI noted that UGX.3,468,694,325 was released by OPM and subsequently disbursed by the respective district to 4 subprojects for implementation. I reviewed progress reports and interviewed the DRDIP desk officer and noted the following; \na) Infrastructure Projects \nOne (1) subproject that received UGX.2,205,541,000 for construction of the piped water scheme at Twajiji had not commenced construction activities for which they were funded by the end of the financial year. \nThe program objective of providing services to the community was not achieved within the financial year for the non/partially implemented infrastructure projects. \nThe Accounting Officer explained that the project was at design stage. \no One (1) subproject that received UGX.1,118,000,000, work was still ongoing and at the foundation stage at the close of the financial year. It was further observed that the project had earlier received UGX.1,010,000,000 in the financial year 2021/22 making the total funding to UGX.2,128,000,000. \nAdditionally, The Accounting Officer explained that the first disbursement of funds o \nb) Livelihoods Program \nUGX.148,000,000 was released by OPM and subsequently disbursed to 8 subproject groups for small businesses, skills-based jobs, service enterprises and revolving fund. A review of the progress reports and interviews with the DRDIP desk officer revealed the", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}]], "page": 17, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 18, "level": 1}}, {"headings_1": {"content": "and", "page": 17, "level": 3}}], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o 8 subproject groups that received UGX.148,000,000 were on ongoing as at the close of the financial year", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 18, "level": 1}}, {"headings_1": {"content": "and", "page": 17, "level": 3}}], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure completion of the projects \n3.1.2.5 Review of the Procurement Process. \nSection 6.9 (c)(vi) of the DRDIP Operation Manual, 2019 provides that procurements shall be conducted fully by the community and clearances shall be by the Community Procurement Management Committees (CPMCs) as detailed in the Community Procurement Handbook. \nI reviewed procurement files and noted the following; \no 39 procurements worth UGX.2.958,372,341 were not cleared by the subproject Community Project Management Committees and Community Procurement Committees. These procurements were not undertaken by the communities but rather by OPM. Refer to Appendix 7. \no 1 procurement worth UGX.422,991,055 were awarded to contractors who lacked capacity as required by the procurement selection criteria. subsequentig, the contractor abandoned the works. \nSubsequently, stalled and sub-standard works were visible during field inspections which resulted into failure to achieve service delivery. \nThe Accounting Officer explained that the contractor did shoddy works at foundation stage and the contract had expired prompting the Community Project Management Committee to terminate the contract.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}]], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should re-advertise the project with aim of getting a capable contractor. \n3.1.2.6 Irreqularities arising from introduction of Implementing Partners \nOn the 24\" May 2021, implementing partners; Epi Centre, Gulu University, Agrifarm, Fin \nBy implication, transfer of funds without contracts could result to misappropriation of funds and loss of Government money without compensation, poor quality service delivery and the DRDIP core objective of community participation was undermined. Service delivery was not achieved for the stalled/un implemented sub projects \nRecommendation \nThe Accounting Officer should engage the Implementing Partners with a view of either recovering the funds or having the implementation of the subprojects completed by", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "31/12/2023.", "metadata": {"headings": [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.2 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.3,187,237,537 for implementation of 31 approved projects. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.2.1 Positive observations \no All the 31 approved Projects received timely funding totaling to UGX.3,097,844,244 due to timely transfer of funds to the district by MoFPED in the Second and third quarter of the year. \nalso noted that the data collected and compiled by the DLG was consistent with o \nmy verifications. \n3.2.2 Areas of Improvement \n3.2.2.1 Review of Budget Performance \na) Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nA review of the budget allocations of Education Development grant revealed that (i) \nUnder allocation of funds to Investment service costs such as developing bills of quantities, environment impact assessment, engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer attributed the underfunding of investment service cost to the practices of saving costs through joint supervision and monitoring of projects. However, management has taken note of this guidance and would be incorporated in the next budgeting. It was an over sight in computation and promised to improve in the next", "metadata": {"headings": [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 20, "level": 1}}, {"headings_1": {"content": "31/12/2023.", "page": 19, "level": 1}}], "page": 20, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should always adhere to the set Guidelines. \nb) 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.3,187,237,537, and UGX.3,187,237,537 was received representing 100 % performance. \nOut of UGX.3,187,237,537 released, UGX.3,136,505,834 had been spent by the time of audit, resulting in an under absorption of UGX.50,731,703 as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 20, "level": 1}}, {"headings_1": {"content": "31/12/2023.", "page": 19, "level": 1}}, [{"headings_0": {"content": "budget", "page": 20, "level": 1}}, {"headings_1": {"content": "31/12/2023.", "page": 19, "level": 1}}], [{"headings_0": {"content": "budget", "page": 20, "level": 1}}, {"headings_1": {"content": "31/12/2023.", "page": 19, "level": 1}}], [{"headings_0": {"content": "budget", "page": 20, "level": 1}}, {"headings_1": {"content": "31/12/2023.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], "page": 20, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funds released Expenditure (UGX) Unspent (UGX) % age of funds un UGX \nabsorbed 3,187,237,537 3,136,505,834 50,731,703 \nUnder absorption of released funds due to avoided payment to a contractor who had completed the renovation of a classroom block at Yumbe Primary School. The payment voided by bank of Uganda as a result of wrong accounts details submitted by the contractor. This further implies that assets and liabilities are over stated and understated respectively in the statement of financial position. \n3.2.2.3 Status of Project Implementation /inspection for service delivery \nI sampled five (05) activities with a total expenditure of UGX.819,133,460 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nTable showing the extent of service delivery in focus areas \nNo. Programme Activity details Total \nSummary of Audit conclusion expenditure findings \n(UGX) \u2018Bns (Time, Quality, \nQuantity, Cost \nand \n", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}, [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}]], "page": 20, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Human Capital Construction of Development classroom block at Goboro", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], "page": 21, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Primary School", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], "page": 21, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionali \n0.159 At time of The Facility was inspection, the non-functional due structure \nto the absence of complete but furniture in the without desks classrooms. Construction of 0.181 At time of The Facility was classroom block at \ninspection, the non-functional due Kerwa P/S \nstructure \nto the absence of complete but furniture in the without desks classrooms \n3 \nConstruction of 0.159 At time of The Facility was classroom block at \ninspection, the non-functional due Midigo P/S \nstructure \nto the absence of complete but furniture in the without desks classrooms Construction of 0.159 At time of The Facility was classroom block at \ninspection, the non-functional due Drachia P/S \nstructure \nto the absence of complete but furniture in the without desks classrooms Construction of 0.159 At time of The Facility was classroom block at \ninspection, the non-functional due Limidia Pri Sch \nstructure \nto the absence of complete but furniture in the without desks classrooms \nThe Accounting Officer explained that due to inadequate development funds in the FY 2022/2023, the supply of furniture for all the schools mentioned was deferred to the FY 2023/2024. The respective contracts for supply of furniture have been signed and soon we expect the suppliers to deliver the furniture. \nRecommendation \nCategory", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}, [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}]], "page": 21, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], "page": 22, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital Development (micro Installation of irrigation equipment scale irrigation equipment \nComplementary services Training of farmers \nSetting up demo farms \nI designed audit procedures to assess whether the utilization of Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n3.3.1 Positive observations \ne All the budgeted funds were received. \no All the received funds were effectively absorbed. \n3.3.2 Areas of improvement \n3.3.2.1 Inspections \nBy the time of audit, Yumbe DLG had installed 4 irrigation equipment on four (04) Demonstration farms. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nNo Name of \\| Project Observations \nPictorial Evidence Project Amount(UGX \n1 Micro 16,001,980 The project was abandoned \nirrigation after installation of \nat \nequipment. A section of the Lodonga \nsite was planted with sweet seed \npotatoes which is not a high", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}, [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}]], "page": 22, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "secondary", "metadata": {"headings": [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}], "page": 22, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "value crop as per the school \nguideline. There were no records of site visits by the district on demonstration farm and the equipment was left in bushy gardens exposing it to vandalism and theft. No evidence of site hand over to the school but payment certificate was date on 14 June 2023. \n2 Micro 21,845,340 The project was abandoned irrigation after installation of \nThe District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nYumbe District budgeted to receive UGX.1,550,896,951, and all of it was received as", "metadata": {"headings": [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}, [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}], [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}], [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}], [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}]], "page": 22, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 23, "level": 1}}, {"headings_1": {"content": "secondary", "page": 22, "level": 3}}], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 23, "level": 1}}, {"headings_1": {"content": "secondary", "page": 22, "level": 3}}], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= es)", "metadata": {"headings": [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eee \nBEE \\| RE] a amount(a amount(b D= -C Rural Water and 975,655,173 975,655,173 836,637 194,818,536 Sanitation Sub- \nGrant (traditional \ncomponent \nGrant (UgIFT \ncomponent \n1,550,896,951 1,550,896,951 1,550,896,951\\| o0\\| \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 guidelines. \nThe following were my observations; 3.4.1 Positive observations \no All implemented water projects were eligible as per the water grant guidelines", "metadata": {"headings": [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}, [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}], [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}], [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}], [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}], [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The entity undertook desk and field appraisals for all water projects \no Water sources implemented in the FY 2022/2023 had been equitably distributed throughout the sub counties. \no The water projects had their designs approved by the ministry of water and Environment \nI noted UGX.194,818,536 was reallocated to Piped Water Grant(UgIFT Component) for completion of Kerwa Water Supply System Phase 11 at UGX.129,162,775 and UGX.65,655,761 for co-financing Adibo water supply scheme construction. \nAs result funds available for implementation of DRWSSCG development activities were not sufficient to meet the original activity planned targets. For instance, only was 20 out of 26 boreholes were constructed. \nThe Accounting Officer explained that the completion of kerwa Water supply phase 11 was re-priotised after getting a donor to carry out the distribution network for instant supply of water to the communities. This intervention resulted into creation of 15 public standpipes for community to get water from compared to 6 bore holes. \nRecommendation \nThe Accounting Officer should rollover the budget for bore holes in the subsequent budget so that the intended beneficiaries receive the service. \nb) Absorption of DRWSSCG \u2014 Development grant \nOut of the total program receipts of UGX.1,550,896,951, UGX.1,463,681,098 was spent by the entity resulting in an un-utilized balance of UGX.87,215,853 representing a utilization level of 94.4%. \nDetails of quarterly releases and expenditures are shown in the table below; \nCategory APP EST (A) RELEASE (B) Expenditure \n% \n(UGX) (C) (UGX) Absorption \nRural Water 975,655,173 975,655,173 975,655,173 0 and Sanitation \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}, [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}]], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}], "page": 24, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Piped Water 575,241,778 575,241,778 488,025,925 87,215,853 Sub-Grant \n(UgIFT \n1,550,896,951 1,550,896,951 1,463,681,098 87,215,853 \nUnderutilization of released funds delays implementation of planned activities and limits service delivery. \nHowever, review of the district budget and departmental work plans revealed variances between the budgeted amount and the required percentage allocation for piped water sub-grant (PWSG) (UgIFT component) leading to over budgeting of New capital developments that includes water and sanitation facilities by 25% (UGX.192,515,079) and no allocation of Investment servicing costs respectively as shown in the table below; \nS Categor Des Appr Ideal Actua Varianc Expe Expen Varianc N. y crip oved alloc \\| e (%) diture e(%) tio budg ation budg \nallocat n et (%) et ion", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}, [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}], [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}], [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}], [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}], [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}]], "page": 24, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 25, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 24, "level": 3}}], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alloc ) \nation", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 25, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 24, "level": 3}}, [{"headings_0": {"content": "(UGX", "page": 25, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 24, "level": 3}}]], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%)", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 25, "level": 3}}], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee eg TEE", "metadata": {"headings": [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "B/A) -D G/F H \nKT \\| N \\| \nN a New \n782,6 Min. 80.2 -15.2 587, 75.3 10.3 Allocate Funds capital 13,09 65% 794,5 das reallocate developm 2 \n56 \nper d to more ents that guidelin critical includes es areas water and \nsanitation \nfacilities \nRehabilita 122,0 Max. 12.5 12.5 122, 12.5 12.5 Allocate Funds tion of 00,00 25% 000,0 das reallocate water \n00 \nper d to more facilities guidelin critical es \nareas \nInvestme 71,04 Max. 7.3 2.7 71,0 7.3 2.7 Allocate nt 2,081 10% 42,08 das servicing 1 per costs", "metadata": {"headings": [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}, [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}]], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelin", "metadata": {"headings": [{"headings_0": {"content": "guidelin", "page": 25, "level": 3}}, {"headings_1": {"content": "ee eg TEE", "page": 25, "level": 3}}], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "es \n975,6 100 100 55,17 \n3", "metadata": {"headings": [{"headings_0": {"content": "guidelin", "page": 25, "level": 3}}, {"headings_1": {"content": "ee eg TEE", "page": 25, "level": 3}}, [{"headings_0": {"content": "guidelin", "page": 25, "level": 3}}, {"headings_1": {"content": "ee eg TEE", "page": 25, "level": 3}}]], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bere", "metadata": {"headings": [{"headings_0": {"content": "Bere", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelin", "page": 25, "level": 3}}], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "New 575, Min. 100 25 770, 100 25 Over Expenditur capital 241,7 85% 060,3 allocate edueto developm 78 14 the \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended program", "metadata": {"headings": [{"headings_0": {"content": "Bere", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelin", "page": 25, "level": 3}}, [{"headings_0": {"content": "Bere", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelin", "page": 25, "level": 3}}]], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 26, "level": 1}}, {"headings_1": {"content": "Bere", "page": 25, "level": 3}}], "page": 26, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the district considered to allocate more funds to address the more critical issue of increasing access to safe water supply as the access to safe water supply is still very low, that is 49% as opposed to 69% national coverage.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 26, "level": 1}}, {"headings_1": {"content": "Bere", "page": 25, "level": 3}}], "page": 26, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], "page": 26, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \nd) Regularity of the Planning and Budgeting Process \nUnfairness 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 prioritise water supply investments for sub-counties that have water coverage rates below the district average. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received UGX.1,550,897,000. I noted the following, as further detailed in appendix 8. \no The sub-counties that got the most allocation was number 1 (Kuru) and 6 (Kochi) out of the 6 in the ranking based on need yet Kuru already had a wider water \ncoverage. \nThe sub-county that got the least allocation was number 3 (Ariwa) out of the 6 in o \nthe ranking based on need, \no The deprived sub-counties were number 2 (Midigo) ,4 (kululu) and 5 (Romogi) out of the 6 in the ranking based on allocation received, and \nThe least needy sub-county was number 2,4 and 5 out of the 6 in the ranking based o \non allocation received. \nI further observed the number of sub counties in the district are currently 26 against 13 in the Ministry of Water and Environment Water Supply Data base. \nAllocation of funds to sub counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that the district is committed to ensuring that resources are equitably distributed across the district and will continue to prioritize the sub \nwhich have safe water coverage below the district average. \nT noted that only 2 out 5 ( 40%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. As detailed below. \n[ S/N UGIFT Project Water Community Audit Conclusion source \nplace and (name) and \nstatus accessibility to \nwater s status \\| 1 Lodonga \nSeed In Place and Lodonga Seed SS Both Accesible by the Secondary School Functional Water Supply S School and the System", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 27, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Construction of Kerwa In Place and Kerwa Rural Accesible only to the Seed Secondary School Functional \nGrowth Centre community because the Piped Water school is still under Supply System construction. \\| 3 Construction of Drajini No piped Water N/A \nSchool under construction Seed School \n4 Construction of Nyori No piped Water N/A \nH/C under Construction H/C 111 \nConstruction of Aminiri No piped Water N/A \nH/C under construction IV H/C \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. \nThe Accounting Officer attributed the non- alignment of water projects to UGIFT projects to low funding from the Ministry of Finance, Planning and Economic Development. Additionally, the Accounting Officer indicated that the district will continue to advocate for more resources from MoFPED to ensure that the funding is increased in order to provide piped water supply systems to the above mentioned facilities for their efficient", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 27, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "Community", "page": 27, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "Community", "page": 27, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "Community", "page": 27, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 27, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operations.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}], "page": 27, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should continue lobbying for more funding. \n3.4.2.1 Project completion \nRegulation 18(3) of the LGFAR, 2007 states that budget estimates shall 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 the programme of the council. \nA review of the annual work plan revealed that seven (7) activities were supposed to have been implemented during the Financial Year under review. However only 6 activities \n5 Bore holes were d \n0", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}, [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}]], "page": 27, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,659,045", "metadata": {"headings": [{"headings_0": {"content": "50,659,045", "page": 28, "level": 3}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Well \nPiped Water Fully Implemented Grant Adibo \n- \nRehabilitation 20 20 0 122,000,000 Fully Implemented 3% Source 20 20 0 22,794,556 Fully Implemented Protection \nInvestment 63 58 5 71,042,081 Fully Implemented Servicing Cost \nFailure to implement all planned activities negatively affects service delivery. The Accounting Officer explained that out of 20 bore holes 5 were dry.", "metadata": {"headings": [{"headings_0": {"content": "50,659,045", "page": 28, "level": 3}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}, [{"headings_0": {"content": "50,659,045", "page": 28, "level": 3}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "50,659,045", "page": 28, "level": 3}}], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that proper preliminary assessment is undertaken by water engineers and contractors to avoid the occurrence of dry boreholes. \n3.4.2.2 Fixed assets management (Maintenance of the asset register) \nSec 4.1.8 of the Grant Guidelines (2022/2023) requires LGs to maintain an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the district asset register against the implemented projects and noted that all the 4 projects had not been recorded in the asset register. As a result, UGX.1,243,897,756 was invested in assets that haven\u2019t been documented. Table below shows the projects not recorded. \nNo \\_\\_\\| Water Projects/facilities \nActual Expenditure (UGX Construction of Kerwa Water Supply Scheme \nPhase 11 \nDrilling of 20 Bore holes", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "50,659,045", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "50,659,045", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "50,659,045", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "50,659,045", "page": 28, "level": 3}}]], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,243,897,756", "metadata": {"headings": [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This affects the tracking of the existing District water investments worth and the functionality of water sources. \nRecommendation \nI noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nDeadline for submission Actual date of submission Comment 10\u2018 October, 2022 \n22th November, 2022 \n10%\" January, 2023 \n13%\" Feb. 2023 \nQuarter Three 10% April, 2023 \nQuarter Four 10\" July, 2023 \n18th May, 2023 \n17% August, 2023 Delayed \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. The Accounting Officer attributed the delayed submission of quarterly reports to conflicting priorities at the district. \nRecommendation \nThe Accounting Officer should prioritize timely preparation and submission of quarterly", "metadata": {"headings": [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], "page": 29, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Use and sustainability of projects \n3.4.2.4 Functionality of projects \na) Newly constructed water facilities \nPhysical inspections carried out on the 09/09/23 on a sample of 4 out of 15 sites of 4 implemented projects revealed the following. \na) I considered 3 out of 4 (75%) of the projects as being fully functional since the installations in all 3 of the visited sites were complete with reasonably good yields and being used by the community; \nb) I considered 1 out of 4 (25%) of the projects as being non-functional since the installations was incomplete. \nThis is shown in the table below. \nNo Water Projects/ Actual Number Number No of Audit facilities Expenditure of Sites of Sites Functional Conclusion \n1 Construction of 129,162,775 15 Kerwa Water \nVisited Sites \nAll Functional as per 4th Supply Scheme Quarter Phase 11 report 2 Drilling of 20 Bore 506,367,836 20 \n15 Functional holes as per \nRecommendation \nThe Accounting Officer should ensure that the functionality of the production well is prioritized in the next financial year. \n3.1.5.2 Minimum Quality Standards \nWater quality \nSection 4.1.4 of the Grant Guidelines (2022/2023) require DLGs to test atleast 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nReview of reports submitted to MWE revealed that only 36 out of 1,200 (3%) of the existing water sources, and 15 (100%) of the new sources were tested. \nOf the 51 tests carried (100%) of the water sources were found to be suitable for human consumption. This is shown in the table below. \nS/N Category Number of Percentage Percentage Percentage Percentage water required to be actually untested of sources tested tested successful tests. \nprojects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained the non-testing of the all the water sources was due to inadequate funding.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}, [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}]], "page": 29, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], "page": 30, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage relevant Ministries and development partners and lobby for more funding. \n3.5 Implementation Of Uganda Intergovernmental Fiscal Transfers (UGiFT) \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs GoU introduced the UGiFT \nas a mechanism of \nIGFTRP for \n3.5.1 Positive observation \no A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that 5 UGIFT activities worth UGX.7,431,375,067 were planned and budgeted in the financial year 2022/23. \n3.5.2 Areas of Improvement \na) Funding and absorption of UGIFT funds. \nThe entity budgeted to receive UGX.7,431,375,067 and UGX.7,381,375,067 as detailed", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}]], "page": 30, "document_name": "Yumbe 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": "Recommendation", "page": 30, "level": 3}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budgeted amount (UGX) Funds released (UGX Variance (UGX 7,431,375,067 ak 7,381,375,067 50,000,000 \nOut of UGX.7,381,375,067 released, UGX.3,612,309,784 (50%) had been spent by the time of audit, resulting in an under absorption of UGX.3,769,065,284, as indicated in the table below; \nFunds released Expenditure Unspent (UGX) Yage of funds UGX UGX absorbed 7,381,375,067 3,612,309, 784 3,769,065, 283 \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are not or partially implemented. The following activities were affected as shown in the table below; \nOut Put Activity \nAmount Unspent per \nNon -\u2014\\_ Residential Construction of OPD at Aminiri H/C IV", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}, [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}]], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "871,690,571", "metadata": {"headings": [{"headings_0": {"content": "871,690,571", "page": 31, "level": 2}}, {"headings_1": {"content": "below;", "page": 31, "level": 1}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Building \nNon -\u2014\\_ Residential Construction of Staff, General Ward at", "metadata": {"headings": [{"headings_0": {"content": "871,690,571", "page": 31, "level": 2}}, {"headings_1": {"content": "below;", "page": 31, "level": 1}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "604,551,772", "metadata": {"headings": [{"headings_0": {"content": "604,551,772", "page": 31, "level": 8}}, {"headings_1": {"content": "871,690,571", "page": 31, "level": 2}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Building \nNyori HC IV \nNon - Residential Construction of Seed Schools in Drajine", "metadata": {"headings": [{"headings_0": {"content": "604,551,772", "page": 31, "level": 8}}, {"headings_1": {"content": "871,690,571", "page": 31, "level": 2}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,921,822,941", "metadata": {"headings": [{"headings_0": {"content": "1,921,822,941", "page": 31, "level": 2}}, {"headings_1": {"content": "604,551,772", "page": 31, "level": 8}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Building and Kerwa \nNon - Residential Lodonga Seed Secondary Completion", "metadata": {"headings": [{"headings_0": {"content": "1,921,822,941", "page": 31, "level": 2}}, {"headings_1": {"content": "604,551,772", "page": 31, "level": 8}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "371,000,000", "metadata": {"headings": [{"headings_0": {"content": "371,000,000", "page": 31, "level": 8}}, {"headings_1": {"content": "1,921,822,941", "page": 31, "level": 2}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buidling Total", "metadata": {"headings": [{"headings_0": {"content": "371,000,000", "page": 31, "level": 8}}, {"headings_1": {"content": "1,921,822,941", "page": 31, "level": 2}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,769,065,284", "metadata": {"headings": [{"headings_0": {"content": "3,769,065,284", "page": 31, "level": 8}}, {"headings_1": {"content": "371,000,000", "page": 31, "level": 8}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the funds for the construction of Aminiri H/C IV were received on 20% June, 2022 towards the closure of the financial year which was late for processing of payments. He further explained that the contract for completion of \nhad not been \nthe end of the financial \nI noted that the entity did not obtain a no-objection of planned investments from MOH. There is a risk that the planned investments implemented are not in line with the minimum requirements. \nThe Accounting Officer explained that he had submitted the work plan and budget but did get the letter of no object from the Ministry of Health.", "metadata": {"headings": [{"headings_0": {"content": "3,769,065,284", "page": 31, "level": 8}}, {"headings_1": {"content": "371,000,000", "page": 31, "level": 8}}, [{"headings_0": {"content": "3,769,065,284", "page": 31, "level": 8}}, {"headings_1": {"content": "371,000,000", "page": 31, "level": 8}}], [{"headings_0": {"content": "3,769,065,284", "page": 31, "level": 8}}, {"headings_1": {"content": "371,000,000", "page": 31, "level": 8}}]], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], "page": 32, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always make a follow up on the submissions to the MoH so that they can get the letters of no objection. \nc) 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 below; \nActivity Standard %age budget \nRepair of medical equipment \nReplacement of small medical equipment and medical furniture. \nUpgrade and new construction including Geotechnical Investigation on the selected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for support services \nallocation as per guidelines \nA review of the budget allocations of the Health development activities revealed that there were under budget allocations for 2 activities as shown in the table below; \nBudget %age Standard %age %age Amount (UGX) budget budget budget allocation allocation as Variance per guidelines \nbudget \nCompletion of unfinished \nstructures \nProvision \nof", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}]], "page": 32, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "auxiliary", "metadata": {"headings": [{"headings_0": {"content": "auxiliary", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "structures for \nsupport services", "metadata": {"headings": [{"headings_0": {"content": "auxiliary", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "auxiliary", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,083,244,334", "metadata": {"headings": [{"headings_0": {"content": "2,083,244,334", "page": 33, "level": 8}}, {"headings_1": {"content": "auxiliary", "page": 33, "level": 2}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under budget allocations negatively affect achievement of the intended health services The Accounting Officer explained that the budget allocation for equipment for repair of medical equipment, replacement of small medical equipment and furniture was used to purchase new equipment worth UGX.321,463,831 for a new health Centre for which was still under construction at walling stage by the time of audit on 09 September", "metadata": {"headings": [{"headings_0": {"content": "2,083,244,334", "page": 33, "level": 8}}, {"headings_1": {"content": "auxiliary", "page": 33, "level": 2}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. Supplying equipment to an uncompleted structure exposes the entity to a risky of the warranty period ending before the equipment is tested and installed.", "metadata": {"headings": [{"headings_0": {"content": "2,083,244,334", "page": 33, "level": 8}}, {"headings_1": {"content": "auxiliary", "page": 33, "level": 2}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "2,083,244,334", "page": 33, "level": 8}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow guidelines while implementing UGFIT projects. \nd) UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" 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. \nI observed that the district council did not have land titles for UGIFT projects worth UGX.2,026,198,333 implemented as shown in the table below; \nLand Contract Payments Amount (UGX", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "2,083,244,334", "page": 33, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "2,083,244,334", "page": 33, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "2,083,244,334", "page": 33, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "2,083,244,334", "page": 33, "level": 8}}]], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "240,983,600", "metadata": {"headings": [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "III \u2014 Land Agreement \nCoun \nKuru Sub County Un 1,228,692,562 939,839,184 H/IV \nSeed Seconda Coun \nCompletion of Lodonga Lodonga Sub Un \nSeed Secondary School Coun ascertained \n2,255,925,976 845,375,549 371,614,950 0 \nnas cee 4,710,385,260 2,026,198,333 \nyear 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 4 UGIFT projects that received funding of UGX.5,978,657,27 were not/partially implemented as shown in the table below; \nContract Start End Percenta Inspection Amount date date ge of remarks", "metadata": {"headings": [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}, [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}]], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], "page": 34, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "works done as at 30% June \nConstruction 2,997,830,415 19/02/ 19/02 of Drajini 2023 /2024 \n2023 \n\\| All the two sites were abandoned by the seed S contractor at school \nfoundation level by the time of inspection. The audit noted that kerwa Seed Secondary School \\| \n\u2018\\| constructed in was \na wet land. The foundations and VIP latrines was full of water \nfrom underground. The audit team was not given geo-technical reports to confirm the design of the structure catered for water. Completion 371,000,000 N/A N/A 0% N/A Contract not yet signed of Lodonga \nby 9\" Sept 2023 Seed \nSeconda \nConstruction 1,755,275,088 02/05/ 2/12/ 64% \nWork at walling stage, of Aminii H/C 2022 2022 contract expired, IV performance security expired on 2/12/2022 us) 2 yr 5 2 bl \nConstruction 854,551,772 05/03/ 05/10 10% of Nyori H/C \n2023 2023 III \n5797876577275 Dan monate Be \na \nie Site at foundation \\* \nPAR! level, Contractor site has started walling of \\| the maternity ward. \noe i \nProject Contract Start date End date Photo Inspection remarks Amount \nSupply of 321,463,831 14/06/2023 15/08/2023 Medical order and Medical \nsupplied, kept in stores,", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}]], "page": 34, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 35, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 34, "level": 3}}], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warranty period running for Amaniri \nbefore utilization. The H/C IV \nproject is at 64% level of completion. Training and installation component paid to the contractor before the work done. Supply of 153,930,000 20/06/2022 mE 30/06/2022 \nComputers delivered on", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 35, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 34, "level": 3}}], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Computers", "metadata": {"headings": [{"headings_0": {"content": "Computers", "page": 35, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 35, "level": 2}}], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\" July 2022. Still at the to Lodonga \ndistrict stores, not yet Seed \ntested and installed.", "metadata": {"headings": [{"headings_0": {"content": "Computers", "page": 35, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 35, "level": 2}}], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secondary", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Warranty period expired School \nb time of audit. 475,393,831\\| \\|] \nNon-utilisation of infrastructure and supplies implies that programs objectives of improving health and education services were not achieved. The Accounting Officer explained that the procurement was done by the Ministry of Health and Education before the completion of the projects. \nRecommendation \nThe Accounting Officer should expedite the process of completion so that supplies can be used. \n3.6 Uganda Support to Municipal Infrastructure Development - Additional Financing (USMID-AF \nUganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is; \no To leverage institutional strengthening at the municipal LGs \no TO improve municipal urban infrastructure \noe Support to selected district LGs hosting refugees to improve planning, land tenure security, and small-scale infrastructure investments. \nThe district had ESMPs for the running projects o \nMLHUD approved the technical specifications of procured tooling 3.6.2 Areas of improvement \nI noted the following areas where the District needs improvementBelow is a breakdown of the planned and actual activities that were implemented using the grant. \na) Planning, Budgeting & Funding \nDistrict\u2019s plan for the USMID-AF Program Activities \nArticle 4 (a) of the Program Participating Agreement requires the Accounting Officer to prepare work plans and budgets as required under the Local Governments Act (LGA) Cap 243, 2007 Public Finance Management Act (PFMA), 2015, Public Procurement and Disposal of Public Assets (PPDA), 2006, and other applicable laws and regulations. \nI observed that Nine (09) USMID projects/subprojects worth UGX.28,520,301,448 were partially implemented and captured in the entity work plans and budgets for the financial years under review. Refer to Appendix 9. \nIn addition, I observed that six (06) critical sub \u2014 projects worth UGX.20,991,293,861 selected and prioritized were not included in the district budgets table below refers. \nTable showing USMID critical projects identified but not included in the district work plans/budgets \nProjects/Subprojects. Planned Expenditure Grant \nSRHD \nUnder 5 markets Restaurants and non-food item lockups \n1,157,354,000 \u2014 \nwere scoped out from the BOQS \nResource Canters \u2014 external works scoped out(Chain link) \n1,181,283,000 from the BOQS \nLot 2 Yoyo \u2014 Imvepi road \u2014 16.05km", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}, [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}]], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9,230,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}], "page": 36, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Locomgo \u2014 Kale Road \u2014 20km and Construction of Kochi \n7,661,000,000 bridge \nBarakala \u2014 \nKoka Road \u2014 20km \nb) Failure to meet the minimum access conditions for the grant \nArticle 4 (b) of the Program Participating Agreement requires the local government to meet the minimum access conditions for the grant as set out in the performance assessment tool. \nI observed that the district did not meet the minimum access conditions for the grant as indicated in the table below; \nSn Condition Assessment \\| Remarks 1 All Heads of Department to be substantive. \n2 Head of Finance to be a Certified Public", "metadata": {"headings": [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}, [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}], [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}], [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}], [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}], [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}]], "page": 36, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accountant (CPA).", "metadata": {"headings": [{"headings_0": {"content": "Accountant (CPA).", "page": 37, "level": 8}}, {"headings_1": {"content": "9,230,000,000", "page": 36, "level": 2}}], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Head of Internal Audit to be CPA. \nNo Head of Engineering, Planning, Health and Finance are actin Yes \nNo \n4 The District Engineer to be a registered No Not registered", "metadata": {"headings": [{"headings_0": {"content": "Accountant (CPA).", "page": 37, "level": 8}}, {"headings_1": {"content": "9,230,000,000", "page": 36, "level": 2}}, [{"headings_0": {"content": "Accountant (CPA).", "page": 37, "level": 8}}, {"headings_1": {"content": "9,230,000,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Accountant (CPA).", "page": 37, "level": 8}}, {"headings_1": {"content": "9,230,000,000", "page": 36, "level": 2}}]], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineer.", "metadata": {"headings": [{"headings_0": {"content": "Engineer.", "page": 37, "level": 8}}, {"headings_1": {"content": "Accountant (CPA).", "page": 37, "level": 8}}], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Submission of responses to Auditor General's \nYes report to PSST within the prescribed period. \nThe funds were released based on yearly performance results conducted by OPM. \nFailure to meet the minimum access conditions for the grant affects program implementation and delays delivery of services to the intended beneficiaries. \nThe Accounting Officer attributed the failure to meet the minimum access conditions to lack of attractions for the qualified people to work in Yumbe and the ban on recruitment by the Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "Engineer.", "page": 37, "level": 8}}, {"headings_1": {"content": "Accountant (CPA).", "page": 37, "level": 8}}, [{"headings_0": {"content": "Engineer.", "page": 37, "level": 8}}, {"headings_1": {"content": "Accountant (CPA).", "page": 37, "level": 8}}], [{"headings_0": {"content": "Engineer.", "page": 37, "level": 8}}, {"headings_1": {"content": "Accountant (CPA).", "page": 37, "level": 8}}], [{"headings_0": {"content": "Engineer.", "page": 37, "level": 8}}, {"headings_1": {"content": "Accountant (CPA).", "page": 37, "level": 8}}]], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineer.", "page": 37, "level": 8}}], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always seek clearance from the Ministry of Public Service in order to advertise for vacant positions. \nc) Funding of the Program \nOut of the approved budget of UGX.30,291,709,484 as per the MOU for USMID AF activities, UGX.17,623,065,069 was released/availed to the entity during the period under review representing 58 % performance. The table below shows the details for releases for funds. \nFinancial Budget (UGX) Release/warrant Funds Swept Actual Budget Variance (UGX) Year (a) (UGX)(b) Back end of F/Y (B-C) UGX) (C)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineer.", "page": 37, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineer.", "page": 37, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineer.", "page": 37, "level": 8}}]], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the relevant stakeholders to ensure that all the funds allocation for USMID-AF activities are realized in its entirety. \nd) Absorption of funds \nOut of the availed amount of UGX.17,623,065,069 for USMID-AF activities, UGX.17,623,065,069 was spent by the entity during the period under review. \nTable 3: showing variations between Actual release and expenditure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}]], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ki Year Absorption", "metadata": {"headings": [{"headings_0": {"content": "Ki Year Absorption", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Released (UGX) (a Expenditure (UGX) (b) \\| Variance (UGX) (a-b) 2018/2019 \\| \n2019/2020 5,100,428,130 0 5,100,428,130 2020/2021 14,082,741,012 0 14,082,741,012 2021/2022 9,348,398,410 2,819,181,296 \\| 6,453,392,786 2022/2023 14,803,883,773 14,803,883,773 0 Total 43,335,451,325 17,623,065,069 25,636,561,928 \nFailure to absorb funds adversely affects service delivery. \nThe Accounting Officer explained that the under absorption was caused by the delayed release of the designs and BOQS from the Ministry of Lands and Urban Development.", "metadata": {"headings": [{"headings_0": {"content": "Ki Year Absorption", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Ki Year Absorption", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Ki Year Absorption", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that all funds availed are absorbed and spent for the planned purpose. \ne) Failure to revote unspent project funds \nSection 7.3.1 of POM 2019 requires that the funds committed (not yet utilized) funds by end of each current FY shall be utilized in the ensuing FY by the Local Governments. \nHowever, it was observed that out of UGX.25,636,561,928 (cumulative figure for all the years) unspent by the entity UGX.11,553,820,916 representing 45 % was revoted by MOFPED. See table below \nFinancial Unspent balance (UGX) Amount revoted (obtained in Variance UGX year proceeding year) (UGX) a-b) (UGX \\| 2018/2019 \n2019/2020 5,100,428,130 0 \\| 0 2020/2021 \\| 14,082,741,012 5,100,428,130 8,982,312,882 2021/2022 6,453,392,786 6,453,392,786 0 0 \n0 \nf) Implementation of program activities", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}]], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 39, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 7.3.2 of the POM requires Program funds to be used to finance investments stipulated in the work plans submitted to MLHUD. \nI reviewed the contract management files and observed the following irregularities; \no One (01) recommendation to CMD investments Ltd raised by contract managers was not addressed. The recommendation was in respect of the company to have on site the technical people as indicated in the Bid documents. The technical people that were on site during the project implementation included a sociologist, Foreman, Environment Officer, Contract Managers, Electrical Technician, Quantity surveyor and land surveyor. In the absence of the key personnel the intended objective of the project may not be achieved;", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 39, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o I noted 5 contracts worth UGX.12,498,649,660 whose contracts and performance securities expired on 11\" May 2023 had not completed work and the Accounting Officer had not charged the companies liquidated damages as per the special conditions of contract. Inspection Details in Appendix 9. \n\u00a9 Jalso noted four (04) subprojects worth UGX.16,021,651,788 in Phase 11 under the program that were behind schedule as per the program of works. Details in Appendix 1. \no It was further observed the works were not covered as per GCC18.1 of the special conditions of contracts that required the minimum insurance cover to be as follows; \na) The minimum cover for insurance of the works, plant and materials to be at 110% of the contract value \nb) The minimum cover for personal injury or death insurance at 50% of the contract value. \nRecommendation \nThe Accounting Officer should terminate the expired contracts and re-advertise the works. \n", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 39, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Monitoring of Program Activities \nFailure Implement Monitoring and Evaluation Recommendations \nSection 2.7 requires the implementing LGs to prepare a monitoring report following the M&E reporting formats on planning and implementation.", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 39, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that all worth \ndid not the \nthe roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. \n3.7.1 Funding for road activities under URF \nThe district received UGX.932,724,596 from Uganda Road Fund and transferred UGX.280,638,664 to its Town council and UGX.257,349,470 to its sub counties. The balance of UGX.394,736,462 was to be utilized on District Roads. \nA review of the district work plans revealed that UGX.454,938,213 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below. \nI noted that the district did not receive all its budget funds. Out of the total budget, only UGX.394,736,462 (87%) was received resulting into a shortfall of UGX.60,201,751 (13%) as indicated in the table below. \nCategory \nPlanned Annual Actual \nExpenditure Expenditure Expenditure Routine Manual Maintenance \nRoutine Mechanized Maintenance 134,915,200 134,915,200 0 Periodic Maintenance \\| 0 0 0 Bridges 0 0 0 Other Structures (Culvert Installation) 12,055,000 12,055,000 Bridges (bridge rehabilitation \nSensitization meeting on environment, 0 0 0 HIV/AIDS \nAdrics \n8,598,000 \\| 8,598,000 0 0 0 0 Equipment repairs 53,730,000 0 District road committee operations 13,945,000 6,500,000 7,445,000 Supervision/Administration costs 27,758,000 26,275,000 1,483,000 Total 454,938,213 180,283,005 60,201,751 \nThe failure to fully fund the budget resulted into failure to implement planned activities such as Lomunga \u2014 Kuru (9.4km), Rodo \u2014 Kaya(16.3km), Kulikulinga \u2014 Kuru (11km), \nMechanized Maintenance Road works totalling to 332.9 km at cost of UGX.338,852,213, however, only 232.7 km (69.75%) were undertaken at a cost UGX.299,633,462 (30.25%) as indicated in the table below; \nCategory Planned Planned \nAnnual length Expenditure KM Expenditure KM", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 39, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Maintenance. 0s", "metadata": {"headings": [{"headings_0": {"content": "Maintenance. 0s", "page": 41, "level": 1}}, {"headings_1": {"content": "Projects", "page": 39, "level": 2}}], "page": 41, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eee ar eo", "metadata": {"headings": [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}], "page": 41, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[Totaldistance 332.9 294,537,888 232.7 299,633,462 Source: URF work plan and quarterly performance reports \nAccording to my inspection carried out in September 2023 and progressive performance reports, I have observed the following;", "metadata": {"headings": [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}, [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}]], "page": 41, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The district planned to maintain 282.8 km under routine manual maintenance at a o \ncost of UGX.203,937,013. I noted that the district maintained only 182.6 km at cost UGX.164,718,262. This implies 100.2km are in bushy and in bad state. \no The district also planned to maintain 50.1 km under routine mechanised maintenance at a cost of UGX.134,915,200. However, all the 50.1 km were maintained at a cost of UGX.134,915,200. The Accounting Officer attributed the underperformance due to budget cuts. \no The District did not budget for periodic maintenance of roads despite the destruction of a number of roads by the rainy seasons. There is a risk that the roads will further deteriorate given the meagre resources. Access to service delivery centres like Schools, Hospitals and Markets is hindered. \nThe Accounting Officer should ensure that the roads are routinely maintained to avoid further deterioration and to also liaise with the Uganda Road Fund for increased funding to the sector. \n3.7.3 Inspection of roads \nThe district also planned to construct head walls on culverts installed on 2 roads that is; Lodoga-Adibo, and Aliodranyusi-Kali and improvement of approaches in financial year 2022/2023 at an estimated cost of UGX.12,055,000. I noted that due to budget cut which resulted to non-construction of the head walls, Absence of headwalls to secure the culverts lead to culvert being washed away on all the headwalls roads above by running water especial from August update. The physical inspection carried out on the \nCulvert that was washed away due to non- construction of head wall on Road \nThe Accounting Officer explained that the funds were inadequate to have structures/headwalls constructed on the two roads. Due to connectivity demand by communities along the feeder roads, the first phase was to install the culverts. It\u2019s unfortunate that the top material was washed away; however, this will be rectified going forward. The construction of headwalls and wing walls was carried over to the FY", "metadata": {"headings": [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}, [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}], [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}], [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}], [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}]], "page": 41, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023/24.", "metadata": {"headings": [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], "page": 42, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Furthermore, the District Engineer revealed that, the roads in poor condition required intervention of periodic maintenance. \nTable 6a of the URF Budgeting Guidelines for FY 2020-2021 for DUCAR provides unit cost ranges for various road interventions and constructions where 1 km of Periodic Maintenance taking into consideration the rise in costs on input materials is UGX.15,650,000. This implies that in order to restore these roads to a good motor able condition; the district would require UGX.5,209,885,000 as presented in the table below. \nPoor condition roads \nUnit cost as per URF budgeting Total ideal amount required (Km) A guidelines (UGX) B (UGX) C=(A\\*B) 332,9] 15,650,000 5,209,885,000 \nSource: URF Budgeting Guidelines for FY 2020-21 \nGiven the current funding of UGX.299,633,462, towards roads maintenance it will take the district many years to restore poor roads to a good motor able condition. \nThere is a risk of implementation of sub-standard works with a limited lifespan in a bid to work on more kilometres than budgeted given the limited resources which may affect service delivery. \nThe Accounting Officer explained that it is at the discretion of URF to send a particular \nIt was noted that during the year under review Yumbe DLG failed to dispose of a number of assets that had been recommended for disposal by the board of survey report of 2021/2022 neither was there evidence that the disposal process had been initiated by the Procurement and Disposal Unit. \nIt was further observed that some vehicles were in private garages for over 8 years as shown in the table below: \nCHASSIS NO. MAKE LOCATION \nTIME/Y EARS \n71630 up enterprise Arua SADUJ840000E0155025 Nissan Arua Diocese \n1930930 Hard body \n3 UAA687N 1HZ4164 CHJITERRB71X000196 Toyota Oscar 3 Land rendezvous Arua \ncruiser \n4 UAA451N 5L6616930 AHCK22G903000865 Hilux Arua Noah \nEnterprise Garage \nhard bod \n\u00ae] UG0460z WLAT12506 WO8/MON/15/11MUNB Ford Meckatronic 03 97 \\_\\| garage \nAs such, the assets are prone to vandalism and deterioration and the storage charges could escalate higher than disposal price. \nThe Accounting Officer explained that they could not dispose of the assets because the valuer from the Ministry of Works did not come to value the assets.", "metadata": {"headings": [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}, [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}]], "page": 42, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "2023/24.", "page": 42, "level": 1}}], "page": 43, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow up valuation and ensure that assets due for board off are disposed. \n4.2 Limited recovery of YLP and UWEP Revolving Funds \nThe Youth Livelihood Programme (YLP) and Uganda Women Entrepreneur Programme (UWEP) are Government Programs implemented under the Ministry of Gender, Labour and Social Development (MoGLSD), aimed at responding to the existing challenge of unemployment among the Youth and women marginalization. \n5% Interest Total Amount Amount Amount Balance outstanding", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "2023/24.", "page": 42, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "2023/24.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "2023/24.", "page": 42, "level": 1}}]], "page": 43, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financial", "metadata": {"headings": [{"headings_0": {"content": "Financial", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Disbursed Recovered (Interest Year \nInclusive 15801575 \\|\\_\\_331,833,075 170,372,213", "metadata": {"headings": [{"headings_0": {"content": "Financial", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "316,031,500", "metadata": {"headings": [{"headings_0": {"content": "316,031,500", "page": 44, "level": 2}}, {"headings_1": {"content": "Financial", "page": 44, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[2014/72015", "metadata": {"headings": [{"headings_0": {"content": "[2014/72015", "page": 44, "level": 5}}, {"headings_1": {"content": "316,031,500", "page": 44, "level": 2}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a [212,700,000", "metadata": {"headings": [{"headings_0": {"content": "a [212,700,000", "page": 44, "level": 2}}, {"headings_1": {"content": "[2014/72015", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "418,771 900 50,440,750 16225020. 8,112,963 8 112,963", "metadata": {"headings": [{"headings_0": {"content": "a [212,700,000", "page": 44, "level": 2}}, {"headings_1": {"content": "[2014/72015", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "102,740,400", "metadata": {"headings": [{"headings_0": {"content": "102,740,400", "page": 44, "level": 2}}, {"headings_1": {"content": "a [212,700,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eae", "metadata": {"headings": [{"headings_0": {"content": "eae", "page": 44, "level": 5}}, {"headings_1": {"content": "102,740,400", "page": 44, "level": 2}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sn er ee 17,124,075 359,605,575", "metadata": {"headings": [{"headings_0": {"content": "eae", "page": 44, "level": 5}}, {"headings_1": {"content": "102,740,400", "page": 44, "level": 2}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 44, "level": 5}}, {"headings_1": {"content": "eae", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17,558,500", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 44, "level": 5}}, {"headings_1": {"content": "eae", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "51.153.000. 342,481,500", "metadata": {"headings": [{"headings_0": {"content": "51.153.000. 342,481,500", "page": 44, "level": 4}}, {"headings_1": {"content": "ee", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "37,557,650 788,710,650", "metadata": {"headings": [{"headings_0": {"content": "37,557,650 788,710,650", "page": 44, "level": 5}}, {"headings_1": {"content": "51.153.000. 342,481,500", "page": 44, "level": 4}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "37,267,000", "metadata": {"headings": [{"headings_0": {"content": "37,267,000", "page": 44, "level": 3}}, {"headings_1": {"content": "37,557,650 788,710,650", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "report made by the focal person on the UWEP Relatedly, I noted from the summarised \nfunded from 2016/2017 to 2020/21 were programme have repaid a total amount of \nthat whereas the groups that were UGX.794,457,949(Exclusive of Interest) by expected to \n2021/2022, only UGX.95,879,094 had been \nrecovered leaving close of the financial year UGX.698,587,855. I was not provided with the detailed an outstanding balance of \naging analysis to ascertain which of the funds disbursement", "metadata": {"headings": [{"headings_0": {"content": "37,267,000", "page": 44, "level": 3}}, {"headings_1": {"content": "37,557,650 788,710,650", "page": 44, "level": 5}}, [{"headings_0": {"content": "37,267,000", "page": 44, "level": 3}}, {"headings_1": {"content": "37,557,650 788,710,650", "page": 44, "level": 5}}], [{"headings_0": {"content": "37,267,000", "page": 44, "level": 3}}, {"headings_1": {"content": "37,557,650 788,710,650", "page": 44, "level": 5}}]], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "schedule", "metadata": {"headings": [{"headings_0": {"content": "schedule", "page": 44, "level": 1}}, {"headings_1": {"content": "37,267,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "schedule", "page": 44, "level": 1}}, {"headings_1": {"content": "37,267,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "breakdown", "metadata": {"headings": [{"headings_0": {"content": "breakdown", "page": 44, "level": 2}}, {"headings_1": {"content": "schedule", "page": 44, "level": 1}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in order to calculate the interest due per group. \ngroups were over due \nthat other eligible groups would be unable Failure to repay in a timely manner implies \nthe funds since this is a revolving fund. \nto access", "metadata": {"headings": [{"headings_0": {"content": "breakdown", "page": 44, "level": 2}}, {"headings_1": {"content": "schedule", "page": 44, "level": 1}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "both YLP and UWEP beneficiary groups to The without further delay. \nAccounting Officer should follow up on recover the amounts \nOther Information \nthe Other Information. The Other Information Accounting Officer is responsible for \nThe of responsibilities of the Accounting information. \nOfficer and the commentaries comprises the statement \nAccounting Officer, and other supplementary \nby the Head of Accounts and the \nfinancial statements and my auditors\u2019 report Other Information does not include the \nthe Other Information and I", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}]], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the financial statements does not cover thereon. My opinion on \ndo not express an audit opinion or any form \nof assurance conclusion thereon. \nstatements, My responsibility is to read the Other In connection with my audit of the financial \nInformation is materially consistent and, doing so, consider whether the Other \notherwise appears to \npreparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}, [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}]], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could 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 ISSAT's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], "page": 45, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parishes.", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], "page": 48, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.4 Review of Governance Structures \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar \nAPDM SACCO shall hold a General meeting to; pass byelaws, admit new members, o \nelect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Executive Committee shall be the decision making body for the SACCO and o \nhave 7 members, 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. \neo The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \no The Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have aPDM SACCO and a PRF designated bank account for that o \nPDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Management Response structure", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}, [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}]], "page": 48, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG \nCore e The HLG Core Implementation The Accounting Officer explained", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], "page": 49, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], "page": 49, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}], "page": 49, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "team was not fully constituted as that the District Core Team has Teams \nper the guideline. \nbeen fully instituted and trained, o The District/MC/City Council did the team conducted PDM roll out not prepare quarterly across the District, sensitized performance reports/ 2 out 4 stakeholders at District and sub quarterly performance reports county level Sub county/Town were prepared as evidence of Council teams (SACAO/TCs, CDOs functionality. \nand Extension staff). Further e There was no evidence of; cascaded the training to Mobilization and sensitization of Parish/Ward Level training the various stakeholders at all Enterprise group leaders, Parish levels including communities, Development Committee Members Support for the continuous and PDM Executives on their roles formation of PDM enterprise and responsibilities, Farming as a groups, Training of the PDM business, Wealth ranking, enterprise groups and SACCOs, Household visioning and and Continuous data collection Enterprise selections and Good at household and community Agricultural practices on levels. \nEnterprises selected PRF Access and loan processing and approvals as well as business plan \ne Did not prepare / prepared 2 out PDCs has been developed and 4 quarterly performance reports. shared to guide on records to maintain and data sources for monitoring and evaluation. \nGeneral Meetings by e 10 SACCOs held their first The Accounting Officer explained PDM SACCOs \ngeneral meeting more than 1 that Yumbe district had 196 PDM SACCOs established. To hold ist month after their registration. \nand 2nd General meetings eIn 10 SACCOs, a leadership required the \npresence \nof District vetting committee was not Commercial Officer, being alone in elected and inaugurated \nthe department he took time to e In 10 PDM SACCOs, the vetting cover all SACCOs, this resulted in criterion following the PDM meetings being held more than SACCO byelaws was not one month late. \napproved/not included in the The Districts was cleared and guided on PDM roll out between", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}]], "page": 49, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "minutes/agenda", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda", "page": 50, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], "page": 50, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25th May 2022 and 27th May e 10 PDM SACCOs did not have 2023. This was a tight schedule training of the PDM SACCO given the processes to follow, members during the meeting \navailable staff and the number of e 10 PDM SACCOs did not include parishes/wards to cover. \nthe bank account opening Subsequent meetings were Special General Meetings held to replace resolution in the minutes \nBoard members who stepped aside by the time of the first general for one reason or another. And sat e \nas \nand when matter required the a \nmeeting,10 PDM SACCOs had \ngeneral Assembly. The day-to-day already received funds \nmatters are handled by the SACCO Executives", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda", "page": 50, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}, [{"headings_0": {"content": "minutes/agenda", "page": 50, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}]], "page": 50, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM SACCO Board", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda", "page": 50, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], "page": 50, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}], "page": 51, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Teams at HLG level \nTraining of Local e The training of local experts was carried out onO", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}]], "page": 51, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations Management Response registration \nRegistration of e 10 SACCOs were registered \nPDM SACCOs under the Cooperative \nUnder the Societies Act.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}]], "page": 52, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cooperative", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 52, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 3}}], "page": 52, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approval", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}], "page": 54, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "accessed loans before 5\" June 2023 that all beneficiaries were selected were not selected through the during the wealth ranking conducted Process \nwhen PDM was first rolled out. These PDMIS. \nwere then formed into Enterprise e 24 beneficiaries in 7 Parishes who groups of 10-30 beneficiaries, who accessed loans after 5 June 2023, elected their Leaders who in turn there was no evidence that they had \nwent to Elect the interim PDM SACCO been vetted by a village meeting Executives. \nconvened by the enterprise groups as \nlad inne table Below. \nEnterprise groups formed in this way vetted and recommended members PDM SACCO Loans Committee (Executive Committee) to access PRF Loan Application forms).", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}, [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}]], "page": 54, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Insurance Policy for e All 24 sampled PRF beneficiaries who The Accounting Officer indicated Farming", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}], "page": 54, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "carried out farming enterprises in that they had not received any Enterprises \nPDM SACCOs did not obtain guideline from the line ministries agricultural insurance policies from and UAIS in this regard. Relevant UAIS. \nstakeholders MoLG, MoFPED, MAAIF, PDM Secretariat would be engaged so that beneficiaries are cushioned against unforeseen factors. \nFailure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. While, 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.", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}, [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}], [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}], [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}]], "page": 54, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 54, "level": 3}}, {"headings_1": {"content": "Approval", "page": 54, "level": 2}}], "page": 54, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) Confirmation of PRF Loan Disbursements to Households \nI noted that all beneficiaries sampled received what they expected to receive. \nb) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 54, "level": 3}}, {"headings_1": {"content": "Approval", "page": 54, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 54, "level": 3}}, {"headings_1": {"content": "Approval", "page": 54, "level": 2}}]], "page": 55, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}], "page": 55, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 beneficiary in 10 PDM SACCOs had implemented a different project \u00b0 \nName of Loan Loan \nStatus of PRF Amoun Amount the beneficiar tas per as per \nY SACCO househol \nrecords d \nevidence \nprovided \nRenda Jamila \n% -24) Beneficiar ~ \nParish Alodriku \n.\u00bb S31) y used the re. money to buy sheep instead of goats \n6 beneficiaries in 10 PDM SACCOs had non-existent projects. Details in the table oe", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}, [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}], [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}], [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}], [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}]], "page": 55, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below,", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 55, "level": 2}}, {"headings_1": {"content": "following;", "page": 55, "level": 1}}], "page": 55, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN. Loan Loan Name \nAmount Amount as per \nSACCO household records evidence provided \nKowonga Kowonga Etoga 1,000,000 1,000,000 Project is DLG Parish Aria PDM Wahab \nnon- SACCO Dalausi existent. Kowonga Kowonga\\_\\| Iitiru Aisa 1,000,000 1,000,000 Project is Parish Aria PDM \nnon- SACCO \nexistent. Kowonga Kowonga\\_ Indru Alli 1,000,000 1,000,000 Project is Parish Aria PDM \nnon- SACCO \nexistent.", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 55, "level": 2}}, {"headings_1": {"content": "following;", "page": 55, "level": 1}}, [{"headings_0": {"content": "below,", "page": 55, "level": 2}}, {"headings_1": {"content": "following;", "page": 55, "level": 1}}]], "page": 55, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 56, "level": 3}}, {"headings_1": {"content": "below,", "page": 55, "level": 2}}], "page": 56, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow up on the beneficiaries of non-existent projects and arrangements made to recover the funds as per the provisions in the PRF Agreements signed with the beneficiaries. \nJafar \nJohn F.S. Muwanga AUDITOR GENERAL \n28 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 56, "level": 3}}, {"headings_1": {"content": "below,", "page": 55, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 56, "level": 3}}, {"headings_1": {"content": "below,", "page": 55, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 56, "level": 3}}, {"headings_1": {"content": "below,", "page": 55, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 56, "level": 3}}, {"headings_1": {"content": "below,", "page": 55, "level": 2}}]], "page": 56, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 56, "level": 3}}], "page": 56, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "APPENDICES \nppendix Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 56, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 56, "level": 3}}]], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No", "metadata": {"headings": [{"headings_0": {"content": "[No", "page": 57, "level": 1}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Collections Variance", "metadata": {"headings": [{"headings_0": {"content": "[No", "page": 57, "level": 1}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "[No", "page": 57, "level": 1}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "]|Aprovedbuget", "metadata": {"headings": [{"headings_0": {"content": "]|Aprovedbuget", "page": 57, "level": 1}}, {"headings_1": {"content": "[No", "page": 57, "level": 1}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "or", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 57, "level": 1}}, {"headings_1": {"content": "]|Aprovedbuget", "page": 57, "level": 1}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "crc eee Oe a 2 [LocalServicesTax 186,824,000] 345,565,334 158,741,334 oi eR ee B00: 80,000", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 57, "level": 1}}, {"headings_1": {"content": "]|Aprovedbuget", "page": 57, "level": 1}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Ueenses 0000 OE \\_\\_\\| Other tax revenues \n\\| Non-TaxRevenues \\| \\| 5 Propertyincome. \\| \\| 2941747000 [6 [Dividends 0] oes ee meee ae ieee \\_\\|Saleofgoodsandservices CO 0\\| [530 radmintessandileenses sarees i 572", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 57, "level": 1}}, {"headings_1": {"content": "]|Aprovedbuget", "page": 57, "level": 1}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "metadata": {"headings": [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "poe ee OG 1,424,996,068 \n53 \nAppendix 2: Utilization of Warrants \nWarrants (UGX) Programme \nUtilization izati of warrants \nVariance i (UGX) % age ce \nperforman \n5 294,247,725 5 286,089,508 8,158,217 \nro-Industrialization 6,980,000 20,000 WM Manufacturing 7,000,000 A14, 926 \\| \nNatural Resources, Environment, 6,106,412,757 5,969,997,831 136, 98 Climate Change, Land A \nSustainable Energy Development 264,247,702 264,152,406 95,296 Integrated Transport 26,398,387,687 23,128,242,907 3,270,144,780 Infrastructure And Services \nSustainable Urbanisation And 4,000,000 3,990,000 10,000", "metadata": {"headings": [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}, [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}]], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 58, "level": 3}}, {"headings_1": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}], "page": 58, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Human Capital Development \n26, 747, 351, 505 \n26, 460, 379, 565 \nPublic Sector Transformation 4,347,350,382 4,199,524,473 \nCommunity Mobilization And 14,340,124 14,340,123 \nMindset Change \nGovernance And Security 12,863,849,338 12,160,247,653 703,601,685 9 Development Plan 773,838,895 696,972,955 76,865,940 90 Implementation", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 58, "level": 3}}, {"headings_1": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, [{"headings_0": {"content": "Housing", "page": 58, "level": 3}}, {"headings_1": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}]], "page": 58, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "metadata": {"headings": [{"headings_0": {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "page": 58, "level": 2}}, {"headings_1": {"content": "Housing", "page": 58, "level": 3}}], "page": 58, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "54 \nAppendix 3: Activities affected by under-utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "page": 58, "level": 2}}, {"headings_1": {"content": "Housing", "page": 58, "level": 3}}, [{"headings_0": {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "page": 58, "level": 2}}, {"headings_1": {"content": "Housing", "page": 58, "level": 3}}]], "page": 58, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 59, "level": 2}}, {"headings_1": {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "page": 58, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Warrants \nnot Activities affected by the Reason for the underutilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 59, "level": 2}}, {"headings_1": {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "page": 58, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Utilized", "metadata": {"headings": [{"headings_0": {"content": "Utilized", "page": 59, "level": 3}}, {"headings_1": {"content": "Programme", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "underutilization", "metadata": {"headings": [{"headings_0": {"content": "underutilization", "page": 59, "level": 3}}, {"headings_1": {"content": "Utilized", "page": 59, "level": 3}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| i O0 \\|", "metadata": {"headings": [{"headings_0": {"content": "underutilization", "page": 59, "level": 3}}, {"headings_1": {"content": "Utilized", "page": 59, "level": 3}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 59, "level": 2}}, {"headings_1": {"content": "underutilization", "page": 59, "level": 3}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 59, "level": 2}}, {"headings_1": {"content": "Integrated", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3,270,144,780 Construction of OPD at Aminiri Funds were released to the district on 24\" June 2023 Infrastructure And Services. \nH/C IV \nConstruction of Staff House, Slow Progress of work by the Contractor \nGeneral Ward at Nyori HC IV \nConstruction of Seed Schools in Slow Progress of Work by the Contractor", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 59, "level": 2}}, {"headings_1": {"content": "Integrated", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated Transport", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport", "page": 59, "level": 8}}, {"headings_1": {"content": "Transport", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructure And Services", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport", "page": 59, "level": 8}}, {"headings_1": {"content": "Transport", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en Agro-Industrialization", "metadata": {"headings": [{"headings_0": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}, {"headings_1": {"content": "Integrated Transport", "page": 59, "level": 8}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro-Industrialization \nPublic Sector Transformation \nPublic Sector Transformation \nDrajine and Kerwa \n371,000,000 Lodonga Seed Secondary Contract not signed by the end of the Financial Year", "metadata": {"headings": [{"headings_0": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}, {"headings_1": {"content": "Integrated Transport", "page": 59, "level": 8}}, [{"headings_0": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}, {"headings_1": {"content": "Integrated Transport", "page": 59, "level": 8}}], [{"headings_0": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}, {"headings_1": {"content": "Integrated Transport", "page": 59, "level": 8}}]], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Completion", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,622,831 Donor Funds \u2014 Supply of meals 8,256,010 Kulchara Goat Fattening Group 34,284,196 Gratuity \nVoided Payment due to wrong Supplier details Voided Payment due to wrong Supplier details \nLate processing of Gratuity Payment by Human Resource Department \n54,811,034 GE Late processing of Gratuity Payment by Human Resource Department \nNatural Resource, Environment 41,554,563 Salary \u201aClimate Change, land water \nHuman Capital Development 285,178,084 Sala Public Sector Transformation \nSala Governance and Securi \nSala \nBan on recruitment by Public Service \nBan on recruitment by Public Service \nBan on recruitment by Public Service Ban on recruitment by Public Service Development Plan Implementation 76,522,829 Salary \nBan on recruitment by Public Service Natural Resources, Environment,", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}, [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}], [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}], [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}], [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}]], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "91,125,853 Completion of Piped Water Non Delivery of Supplies by the Contractor", "metadata": {"headings": [{"headings_0": {"content": "91,125,853 Completion of Piped Water Non Delivery of Supplies by the Contractor", "page": 59, "level": 2}}, {"headings_1": {"content": "Completion", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Climate Change, Land And Water \nScheme", "metadata": {"headings": [{"headings_0": {"content": "91,125,853 Completion of Piped Water Non Delivery of Supplies by the Contractor", "page": 59, "level": 2}}, {"headings_1": {"content": "Completion", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 59, "level": 2}}, {"headings_1": {"content": "91,125,853 Completion of Piped Water Non Delivery of Supplies by the Contractor", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 59, "level": 8}}, {"headings_1": {"content": "Integrated", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructure And Services \n50,731,703 Renovation of a classroom block Voided Payment due to wrong supplier details at Yumbi Primary School", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 59, "level": 8}}, {"headings_1": {"content": "Integrated", "page": 59, "level": 2}}, [{"headings_0": {"content": "Transport", "page": 59, "level": 8}}, {"headings_1": {"content": "Integrated", "page": 59, "level": 2}}]], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,630,111,721", "metadata": {"headings": [{"headings_0": {"content": "4,630,111,721", "page": 59, "level": 2}}, {"headings_1": {"content": "Transport", "page": 59, "level": 8}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55 \nAppendix 4: Utilization of the Wage Budget \nDepartment Name Approved Budget Supplementary Revised Budget Warrants UGX. Payments UGX. Unspent UGX. UGX. UGX.", "metadata": {"headings": [{"headings_0": {"content": "4,630,111,721", "page": 59, "level": 2}}, {"headings_1": {"content": "Transport", "page": 59, "level": 8}}, [{"headings_0": {"content": "4,630,111,721", "page": 59, "level": 2}}, {"headings_1": {"content": "Transport", "page": 59, "level": 8}}], [{"headings_0": {"content": "4,630,111,721", "page": 59, "level": 2}}, {"headings_1": {"content": "Transport", "page": 59, "level": 8}}]], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ballance UGX.", "metadata": {"headings": [{"headings_0": {"content": "Ballance UGX.", "page": 60, "level": 3}}, {"headings_1": {"content": "4,630,111,721", "page": 59, "level": 2}}], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fe \\| \\|\\| \\_ / \n\\_ \nDepartment Name Approved Budget Supplementary Revised Budget Warrants UGX. Payments UGX.", "metadata": {"headings": [{"headings_0": {"content": "Ballance UGX.", "page": 60, "level": 3}}, {"headings_1": {"content": "4,630,111,721", "page": 59, "level": 2}}, [{"headings_0": {"content": "Ballance UGX.", "page": 60, "level": 3}}, {"headings_1": {"content": "4,630,111,721", "page": 59, "level": 2}}]], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Unspent", "metadata": {"headings": [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX. UGX. UGX. Balance UGX. Administration \n54,477,210 fi \nStatutory Bodies 552,719,962 552,719,962 552,719,962 550,594,288 2,125,674 \nHealth 10,609,410,151 1,268,989, 300 \n10,944,946,677 638,769,916 Education 16,269,710,659 2,410,607,328 18,680,317,987 17,269,710,659 16,984,532,575 285,178,084 \\_ \nRoads 409,744100 = 4097744100) 396,151,209 13,592,891", "metadata": {"headings": [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}, [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}], [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}], [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}], [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}]], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=409,744,100:", "metadata": {"headings": [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I I I I gan of Een [nar Bern ram Nat \nNatural Resources 392,877,590 351,492,204 41,385,386 Community Based 299,827,228 299,827,228 299,827,228 249,665,672 50,161,556 \nPlanning 43,569,512 43,569,512 43,569,512 3,414,711 40,154,801 Internal Audit 26,754,372 22,926,236 Total \n32,635,489,535 4,135,101,631 36,770,591,166 34,659,795,977 33,497,165,244 1,162,630,733 \n56 \nAppendix 5(a): Unimplemented Projects under SESI \nName ofsub project: Budget (UGX) 0 0 \u2014 \nSo oo \\_\\_\\_\\_\\| \n\\_ Completion of Council Hall and installation of equipment, 1 block of a 3-stance drainable Latrine and supply of", "metadata": {"headings": [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}, [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}], [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}], [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}], [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}], [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}]], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "82,000,000", "metadata": {"headings": [{"headings_0": {"content": "82,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "=409,744,100:", "page": 60, "level": 1}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Yumbe Town Council \nConstruction of 1 block of Library, supply of furniture and equipment lightening protection, installation of a", "metadata": {"headings": [{"headings_0": {"content": "82,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "=409,744,100:", "page": 60, "level": 1}}, [{"headings_0": {"content": "82,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "=409,744,100:", "page": 60, "level": 1}}]], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "82,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10,000 Ltr capacity stainless steel rain water harvesting tanks and solar lightings in Aringa Secondary School Construction of 1 block of Library, supply of furniture and equipment lightening protection, installation of a", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "82,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10,000 Ltr capacity stainless steel rain water harvesting \ni \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Logoa Primary School \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Takwa Primary School \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Midigo Primary School \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Aliba Islamic Primary School \nConstruction of 1 semi detached Teachers house, supply and installation of two 5,000 Ltr capacity stainless steel rain water harvesting tanks, lightening protection and solar lightings at Omba Primary School \nConstruction of 1 semi detached Staff house, supply and installation of two 5,000 Ltr capacity stainless steel rain water harvesting tanks, lightening protection and solar lightings at Matuma Health Centre II \nConstruction of 1 block of General Ward, supply and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank, lightening protection, construction of one block of 4 stance bathing shelter, kitchen, placenta pit, incinerator, and solar lightings at Lobe Health Centre II \nRehabilitation of 17 Km Kuru - Lobe Feeder \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Kilaji Primary School \n57", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 2}}, [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 2}}]], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 61, "level": 1}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "oo", "page": 61, "level": 1}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 61, "level": 1}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "an", "page": 61, "level": 1}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "630,000,000", "metadata": {"headings": [{"headings_0": {"content": "630,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,800,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "630,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "1,800,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of 1 block of a 3 classroom block, 1 block of a 5-stance drainable Latrine and supply of furniture and", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "1,800,000,000", "page": 61, "level": 2}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 61, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Aringa Sec School \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of \n~ 300,000,000 furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in East Koka Primary \nSchool \nConstruction of 1 block of Library, supply of furniture and equipment lightening protection, installation of a", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 61, "level": 8}}, [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 61, "level": 8}}]], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10,000 Ltr capacity stainless steel rain water harvesting tanks and solar lightings in Midigo Secondary School 17 \nConstruction of 1 block of Library, supply of furniture and equipment lightening protection, installation of a", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}, [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}]], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "stainless steel rain water harvesting tanks and solar lightings in Odravu Secondary School Construction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of 18", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "furniture and installation of a 10,000 Ltr capacity \\_\\| \nstainless steel rain water harvesting tank in Dondi Primary School \n\\_ \nJ 19 \nConstruction of 1 semi detached Teachers house, supply and installation of two 5,000 Ltr capacity stainless steel", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}, [{"headings_0": {"content": "300,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], [{"headings_0": {"content": "300,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}]], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "220,000,000", "metadata": {"headings": [{"headings_0": {"content": "220,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| rain water harvesting tanks, lightening protection and solar lightings in Kochi Primary School \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of", "metadata": {"headings": [{"headings_0": {"content": "220,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "220,000,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Nyoko Primary School \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of \n~~ 300,000,000 \\| furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Langi Primary School \nConstruction of Culvert Bridge on river Kiyii", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "220,000,000", "page": 62, "level": 2}}, [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "220,000,000", "page": 62, "level": 2}}]], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_1,500,000,000", "metadata": {"headings": [{"headings_0": {"content": "_1,500,000,000", "page": 62, "level": 1}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\_ \\| Construction of bridge along Limuru - Kechuru Village on Upper Kochi river", "metadata": {"headings": [{"headings_0": {"content": "_1,500,000,000", "page": 62, "level": 1}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,540,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,540,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "_1,500,000,000", "page": 62, "level": 1}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Design and construction of pipe water scheme in Kochi TC Construction of Valley Dam in Kulachara Villag", "metadata": {"headings": [{"headings_0": {"content": "1,540,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "_1,500,000,000", "page": 62, "level": 1}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,800,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "1,540,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Road to the farm land Lokopio Polytechnic to Okoi Trading Center in Okoi village under Kena Watershed in Zone 2. Total", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "1,540,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,352,000,000", "metadata": {"headings": [{"headings_0": {"content": "16,352,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58 \nAppendix 5 (b): Unimplemented Projects under LSP \nS/N Sub-project Name gee /Nationals Project value Kuyunga Village Revolving Fund Fish mongering", "metadata": {"headings": [{"headings_0": {"content": "16,352,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 62, "level": 8}}, [{"headings_0": {"content": "16,352,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 62, "level": 8}}], [{"headings_0": {"content": "16,352,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 62, "level": 8}}]], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "16,352,000,000", "page": 62, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Imvenga Village Revolving Fund Produce buying & selling", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "16,352,000,000", "page": 62, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Be Langi west Village Revolving Fund Fish mongering", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[4 Langi Village Revolving Fund Merchandise and retail", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ken Amaniri Village Revolving Fund \nvu roduce buying & selling \nProduce buying & selling \nBE Produce buying & selling 55,500,000 \\_\\_\\_\\_\\| RevolvingFund Produce buying & selling \nBe Merchandise and retail 55,500,000 Produce buying & selling \n\\| Produce buying & selling 55,500,000 12 \nProduce buying & selling", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}, [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}]], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Produce buying & selling 55,500,000 Tokuro Village Revolving Fund \nu roduce buying & selling \nA Basunga Village Revolving Fund \nN ish mongering \n\\|16\\_\\_\\| Fund Cattle/goats/sheep buying and selling \n17 fund Cattie/goats/sheep buying and selling \n\\_\\_\\| Charanga Village Revolving Fund \nProduce buying & selling \n119 Okubani Village Revolving Fund \ngering \n20 RevolvingFund Catttle/goats/sheep buying and selling \n21 RevolvingFund Produce buying & selling", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Awinga\\_ Village Revolving Fund \nFish mongering we Ichiki\\_ Village Revolving Fund Merchandise and retail", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24 \nO\\|ID roduce buying & selling \nSea attle/goats/sheep buying and selling 55,500,000 \\| roduce buying & selling \n\\| \nerchandise and retail \n59 \n28 Jainga Village Revolving Fund Produce buying", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}, [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}]], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "29 Koro Village Revolving Fund Produce buying", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Lori Village Revolving Fund Fish i mongering", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lori Village Revolving Fund Fish mongering", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45,704,327", "metadata": {"headings": [{"headings_0": {"content": "45,704,327", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Machangana\\_VRF Merchandise and retail 55,500,000 \\_ \n\\_\\_\\_\\_ \nChinia Village Revolving Fund Produce buying selling \n55,500,000 Dodoronga Village Revolving Fund Produce buying & selling", "metadata": {"headings": [{"headings_0": {"content": "45,704,327", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}, [{"headings_0": {"content": "45,704,327", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}]], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000.", "metadata": {"headings": [{"headings_0": {"content": "55,500,000.", "page": 64, "level": 2}}, {"headings_1": {"content": "45,704,327", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "west yumbe Village Revolving Fund Merchandise and retail senior quarters Village Revolving Fund Fish mongering \nudropi Village Revolving Fund Produce buying \nLio Village Revolving Fund Produce buying on \nKulachara Village Revolving Fund Produce buying Limuru\\_Village Revolving Fund Produce buying & selling otogo Village Revolving Fund Produce buying & selling Nakamure Village Revolving Fund Produce buying & selling Total \n60", "metadata": {"headings": [{"headings_0": {"content": "55,500,000.", "page": 64, "level": 2}}, {"headings_1": {"content": "45,704,327", "page": 64, "level": 8}}, [{"headings_0": {"content": "55,500,000.", "page": 64, "level": 2}}, {"headings_1": {"content": "45,704,327", "page": 64, "level": 8}}]], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000.", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33,500,000", "metadata": {"headings": [{"headings_0": {"content": "33,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\u2014", "metadata": {"headings": [{"headings_0": {"content": "33,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 8}}, {"headings_1": {"content": "33,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55,900,000", "metadata": {"headings": [{"headings_0": {"content": "55,900,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "55,900,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,321,204,327", "metadata": {"headings": [{"headings_0": {"content": "2,321,204,327", "page": 64, "level": 8}}, {"headings_1": {"content": "55,900,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 6: Non-functional and idle complete subprojects \nNo Subproject Name Year of Construction Date of Idle Project Is project Budget / Audit Comment", "metadata": {"headings": [{"headings_0": {"content": "2,321,204,327", "page": 64, "level": 8}}, {"headings_1": {"content": "55,900,000", "page": 64, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "project Start date Completion Period component | fully", "metadata": {"headings": [{"headings_0": {"content": "project Start date Completion Period component | fully", "page": 65, "level": 2}}, {"headings_1": {"content": "2,321,204,327", "page": 64, "level": 8}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding", "metadata": {"headings": [{"headings_0": {"content": "Funding", "page": 65, "level": 2}}, {"headings_1": {"content": "project Start date Completion Period component | fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "approval implemented received or on going? \nApo H/C \nears Implemented medical equipment General word at", "metadata": {"headings": [{"headings_0": {"content": "Funding", "page": 65, "level": 2}}, {"headings_1": {"content": "project Start date Completion Period component | fully", "page": 65, "level": 2}}, [{"headings_0": {"content": "Funding", "page": 65, "level": 2}}, {"headings_1": {"content": "project Start date Completion Period component | fully", "page": 65, "level": 2}}]], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 65, "level": 2}}, {"headings_1": {"content": "Funding", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "580,000,000 Awaiting supply of Dramba H/C \nears Implemented medical equipment Completion of 2018/2019 20/05/2020 20/01/2021 2.8 SESI Fully \n1,200,000,000 Bridge at border Morta bridge \nyears Implemented with South Sudan. South Sudan part of road not constructed Construction of 2019/2020 23/03/2021 23/09/2021 2 years SESI Fully \n400,000,000 Awaiting supply of Mortuary at Yumbe \nImplemented medical equipment", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 65, "level": 2}}, {"headings_1": {"content": "Funding", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "H/C", "metadata": {"headings": [{"headings_0": {"content": "H/C", "page": 65, "level": 2}}, {"headings_1": {"content": "Fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of 2019/2020 25/02/2021 25/08/2021 1.11 SESI Fully \n600,000,000 Awaiting supply of Maternity ward at \nyears Implemented medical equipment Midigo H/C", "metadata": {"headings": [{"headings_0": {"content": "H/C", "page": 65, "level": 2}}, {"headings_1": {"content": "Fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6 | Construction of 2021/2022 22/04/2020 22/10/2020 SESI Fully", "metadata": {"headings": [{"headings_0": {"content": "6 | Construction of 2021/2022 22/04/2020 22/10/2020 SESI Fully", "page": 65, "level": 2}}, {"headings_1": {"content": "H/C", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "H/C", "metadata": {"headings": [{"headings_0": {"content": "H/C", "page": 65, "level": 2}}, {"headings_1": {"content": "6 | Construction of 2021/2022 22/04/2020 22/10/2020 SESI Fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "450,000,000 Awaiting supply of \n7 \\|Yoyo HC-IV - 2021/2022 09/08/2022 15/07/2022 Two SESI Fully \nReasons not Construction Of \nMonths \nImplemented 284,000,000 ascertained as the Staff CMPC members were unavailable TOTAL", "metadata": {"headings": [{"headings_0": {"content": "H/C", "page": 65, "level": 2}}, {"headings_1": {"content": "6 | Construction of 2021/2022 22/04/2020 22/10/2020 SESI Fully", "page": 65, "level": 2}}, [{"headings_0": {"content": "H/C", "page": 65, "level": 2}}, {"headings_1": {"content": "6 | Construction of 2021/2022 22/04/2020 22/10/2020 SESI Fully", "page": 65, "level": 2}}]], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,094,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,094,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "H/C", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 7: Procurements not cleared CPMCS and CPS", "metadata": {"headings": [{"headings_0": {"content": "4,094,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "H/C", "page": 65, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Project", "metadata": {"headings": [{"headings_0": {"content": "| Project", "page": 66, "level": 1}}, {"headings_1": {"content": "4,094,000,000", "page": 65, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u20181 Alaba B Agro Forest \n\\_ \\| Project Amount = 54,748,631 Ambia Fruit Gardening 54,748,631 \\_ . . \n\\| \nChinia Micro Irrigation Scheme", "metadata": {"headings": [{"headings_0": {"content": "| Project", "page": 66, "level": 1}}, {"headings_1": {"content": "4,094,000,000", "page": 65, "level": 2}}, [{"headings_0": {"content": "| Project", "page": 66, "level": 1}}, {"headings_1": {"content": "4,094,000,000", "page": 65, "level": 2}}]], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "113,327,561", "metadata": {"headings": [{"headings_0": {"content": "113,327,561", "page": 66, "level": 2}}, {"headings_1": {"content": "| Project", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Hai Tarawa Woodlot", "metadata": {"headings": [{"headings_0": {"content": "113,327,561", "page": 66, "level": 2}}, {"headings_1": {"content": "| Project", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "46,540,676", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 66, "level": 8}}, {"headings_1": {"content": "113,327,561", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| High City Ecd Centre Instit Greenin", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 66, "level": 8}}, {"headings_1": {"content": "113,327,561", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "46,540,676", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 66, "level": 1}}, {"headings_1": {"content": "46,540,676", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\| Ibizi Wetland Restoration Papyrus Plant", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 66, "level": 1}}, {"headings_1": {"content": "46,540,676", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "113,327,560", "metadata": {"headings": [{"headings_0": {"content": "113,327,560", "page": 66, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Institutional Green At Alaba Islamic Ps", "metadata": {"headings": [{"headings_0": {"content": "113,327,560", "page": 66, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "54,784,631", "metadata": {"headings": [{"headings_0": {"content": "54,784,631", "page": 66, "level": 8}}, {"headings_1": {"content": "113,327,560", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Institutional Green At Aringa Ss", "metadata": {"headings": [{"headings_0": {"content": "54,784,631", "page": 66, "level": 8}}, {"headings_1": {"content": "113,327,560", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,663,781", "metadata": {"headings": [{"headings_0": {"content": "56,663,781", "page": 66, "level": 8}}, {"headings_1": {"content": "54,784,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "110 Institutional Green At Kulinga Ps", "metadata": {"headings": [{"headings_0": {"content": "56,663,781", "page": 66, "level": 8}}, {"headings_1": {"content": "54,784,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "54,748,631", "metadata": {"headings": [{"headings_0": {"content": "54,748,631", "page": 66, "level": 2}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutional Green At Kumunya Ps \\|12 Institutional Green At Oluba Ps 13 Institutional Green At Wolo Ps 114 Institutional Green At Yumbe Dist Admin 115 Institutional Greening At Geya Ps \nKawule Agro Forest Kirilo Fish Pond \nKoch Tree Nursery Bed", "metadata": {"headings": [{"headings_0": {"content": "54,748,631", "page": 66, "level": 2}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}, [{"headings_0": {"content": "54,748,631", "page": 66, "level": 2}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}], [{"headings_0": {"content": "54,748,631", "page": 66, "level": 2}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}]], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "54,748,631", "metadata": {"headings": [{"headings_0": {"content": "54,748,631", "page": 66, "level": 8}}, {"headings_1": {"content": "54,748,631", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "54,748,631.", "metadata": {"headings": [{"headings_0": {"content": "54,748,631.", "page": 66, "level": 2}}, {"headings_1": {"content": "54,748,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a nell", "metadata": {"headings": [{"headings_0": {"content": "54,748,631.", "page": 66, "level": 2}}, {"headings_1": {"content": "54,748,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "54,748,631", "metadata": {"headings": [{"headings_0": {"content": "54,748,631", "page": 66, "level": 8}}, {"headings_1": {"content": "54,748,631.", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "54,748,631 \n54,748,631", "metadata": {"headings": [{"headings_0": {"content": "54,748,631", "page": 66, "level": 8}}, {"headings_1": {"content": "54,748,631.", "page": 66, "level": 2}}, [{"headings_0": {"content": "54,748,631", "page": 66, "level": 8}}, {"headings_1": {"content": "54,748,631.", "page": 66, "level": 2}}]], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,000,000", "metadata": {"headings": [{"headings_0": {"content": "56,000,000", "page": 66, "level": 1}}, {"headings_1": {"content": "54,748,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-", "metadata": {"headings": [{"headings_0": {"content": "56,000,000", "page": 66, "level": 1}}, {"headings_1": {"content": "54,748,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,663,781", "metadata": {"headings": [{"headings_0": {"content": "56,663,781", "page": 66, "level": 8}}, {"headings_1": {"content": "56,000,000", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BESTE ee", "metadata": {"headings": [{"headings_0": {"content": "BESTE ee", "page": 66, "level": 3}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|21 Kodojjo Ps Institutional Greening", "metadata": {"headings": [{"headings_0": {"content": "BESTE ee", "page": 66, "level": 3}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "117,956,577", "metadata": {"headings": [{"headings_0": {"content": "117,956,577", "page": 66, "level": 8}}, {"headings_1": {"content": "BESTE ee", "page": 66, "level": 3}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[22 \\_\\_\\_\\_\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "117,956,577", "page": 66, "level": 8}}, {"headings_1": {"content": "BESTE ee", "page": 66, "level": 3}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23 TreeNuseryBd 56,000,000", "metadata": {"headings": [{"headings_0": {"content": "23 TreeNuseryBd 56,000,000", "page": 66, "level": 1}}, {"headings_1": {"content": "117,956,577", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Phase Ii Construction Of Kui Irrigation", "metadata": {"headings": [{"headings_0": {"content": "23 TreeNuseryBd 56,000,000", "page": 66, "level": 1}}, {"headings_1": {"content": "117,956,577", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "90,662,049", "metadata": {"headings": [{"headings_0": {"content": "90,662,049", "page": 66, "level": 8}}, {"headings_1": {"content": "23 TreeNuseryBd 56,000,000", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Phase Ii Likchonga Irrigation \n135,993,073", "metadata": {"headings": [{"headings_0": {"content": "90,662,049", "page": 66, "level": 8}}, {"headings_1": {"content": "23 TreeNuseryBd 56,000,000", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|28 2725| 66,100,000", "metadata": {"headings": [{"headings_0": {"content": "|28 2725| 66,100,000", "page": 66, "level": 1}}, {"headings_1": {"content": "90,662,049", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "62 \nYoyo Central Ps Instit Greening", "metadata": {"headings": [{"headings_0": {"content": "|28 2725| 66,100,000", "page": 66, "level": 1}}, {"headings_1": {"content": "90,662,049", "page": 66, "level": 8}}, [{"headings_0": {"content": "|28 2725| 66,100,000", "page": 66, "level": 1}}, {"headings_1": {"content": "90,662,049", "page": 66, "level": 8}}]], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "66,100,000 66,100,000", "metadata": {"headings": [{"headings_0": {"content": "66,100,000 66,100,000", "page": 67, "level": 8}}, {"headings_1": {"content": "|28 2725| 66,100,000", "page": 66, "level": 1}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "66,100,000", "metadata": {"headings": [{"headings_0": {"content": "66,100,000", "page": 67, "level": 2}}, {"headings_1": {"content": "66,100,000 66,100,000", "page": 67, "level": 8}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "66,100,000 66,100,000", "metadata": {"headings": [{"headings_0": {"content": "66,100,000 66,100,000", "page": 67, "level": 8}}, {"headings_1": {"content": "66,100,000", "page": 67, "level": 2}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "66,161,952", "metadata": {"headings": [{"headings_0": {"content": "66,161,952", "page": 67, "level": 2}}, {"headings_1": {"content": "66,100,000 66,100,000", "page": 67, "level": 8}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "234,071,023", "metadata": {"headings": [{"headings_0": {"content": "234,071,023", "page": 67, "level": 2}}, {"headings_1": {"content": "66,161,952", "page": 67, "level": 2}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "147,327,561", "metadata": {"headings": [{"headings_0": {"content": "147,327,561", "page": 67, "level": 8}}, {"headings_1": {"content": "234,071,023", "page": 67, "level": 2}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "46,540,676", "metadata": {"headings": [{"headings_0": {"content": "147,327,561", "page": 67, "level": 8}}, {"headings_1": {"content": "234,071,023", "page": 67, "level": 2}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "46,540,676", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 67, "level": 8}}, {"headings_1": {"content": "147,327,561", "page": 67, "level": 8}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "46,540,676", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 67, "level": 8}}, {"headings_1": {"content": "147,327,561", "page": 67, "level": 8}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,958,372,341", "metadata": {"headings": [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "63 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DRWSSCG A \ndix 8: Fairness in the distribution of projects \nDistrict average Sub-county \nVariance/ Need Amount allocated %age of amount allocated to rate \nWater coverage (the higher the \nto the Sub County the Sub County out of the rate variance amount, total district grant \nthe higher the \n(get monetary value of need) \nproject(s) implemented at the sub-county as a percentage of the total \n. ein 102,000,000 \\| iii \n\" \n\" \n0 \n0", "metadata": {"headings": [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}, [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}], [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}], [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}], [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}]], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,500,000", "metadata": {"headings": [{"headings_0": {"content": "25,500,000", "page": 68, "level": 8}}, {"headings_1": {"content": "2,958,372,341", "page": 67, "level": 2}}], "page": 68, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0.16", "metadata": {"headings": [{"headings_0": {"content": "25,500,000", "page": 68, "level": 8}}, {"headings_1": {"content": "2,958,372,341", "page": 67, "level": 2}}], "page": 68, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014.102,000,000;", "metadata": {"headings": [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], "page": 68, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "007. \n~~ \\| \n64 \nUGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT, ADDITIONALFINANCING (USMID-AF Appendix 9: Physical Inspection s of the Projects as of 15t\" October 2023 \nProject Contractor Contract Price Total \nStart Date Expected Pictorial Evidence Audit Observations Payments per Completion \nContract \nDate as per \nthe Contract \n\\| \nConstruction of Abude 2,226,914,445 1,547,480,990 11/05/2022 11/05/2023 Market, Construction \nResource \nCentre and Play field at Barakala Sub Coun \nConstruction of CMD 2,254,124,975 1,241,711,1111 11/05/2022 11/05/2023 Market, Investments \nWorks is at 95%, doors te \nnot fixed at the resource : \ncentre as seen in the \nca picture, painting, tiling , \n\\| \n\\| and site clearance not : \neae done \nStatus of work is at \n87%. Terrance works Resource \nlacks and polishing, Centre and Play \nlet\u201c window glasses not Field at Yoyo \nna St fitted, electrical works", "metadata": {"headings": [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}, [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}]], "page": 68, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EB Ss |", "metadata": {"headings": [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], "page": 69, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not yet, painting not ee a done, \ncea external works Fa: on. like site clearance, ee og. fencing and grazing of \"0. the play field not yet ' \nN \nby \n\u00a9) done, VIP latrines are be \nBE \n65 \nsees \nstill \nat roofing level \nConstruction of Ti - Dan 2,359,397,775 1,325,573,705 11/05/2022 11/05/2023 Resource Investments \nMarket, and Yumbe \nees \\| Progress works at 90%. \\|\\| The play field not yet done because of the Resource Smart JV court injunction, Centre at \nresource centre left with Lomunga Sub \npainting, ceiling works County and play \nat the council hall, glass field at Odravu \nfitting on the windows Sub Counties \nnot done, internal doors not fitted for all the structures.", "metadata": {"headings": [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}]], "page": 69, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Site clearance not yet done. Construction of Spider 3,422,331,465 2,974,152,660 11/05/2022 11/05/2023 \nSite abandoned. Works Market at Construction \nat 80%, painting for all Kulikulinga, 2 \nthe structures not done, Resource \nfitting of glasses not Centres at \ndone, internal doors not Ariwa and \nfitted, terrace grinding Odravu \nand polishing not done, site clearance not done for the structures Construction of Osidito 2,235,881,000 1,325,573,705 11/05/2022 11/05/2023 \nProgress of works is at Kochi Market, Investment \n95%. Un completed Resource and Kurerer \nworks on the play field Center and Play JV \nlike leveling, planting. field at Romogi \nResource center and Sub County \nmarket left with painting and external works \n\\|", "metadata": {"headings": [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], "page": 70, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11/05/2022", "metadata": {"headings": [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], "page": 70, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "66 \nRehabilitation / Tic Lokere 8,237,822,643 4,911,091,202 27/02/2023 24/10/2023 \n\\| \u201c \"TI \nProgress of works at Construction of Enterprises \nAriwa -\u2014- Kiri Itd \n34.76 KM \nRehabilitation Saed \nof Lomunga \u2014 Technical Barakala Road Services \n11.48km \nConstruction of Suleith \nLimika Bridge Engineering Works Itd \naan \u201c\\| 60%.Ring Culverts and", "metadata": {"headings": [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}, [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}]], "page": 70, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| /", "metadata": {"headings": [{"headings_0": {"content": "| /", "page": 71, "level": 3}}, {"headings_1": {"content": "11/05/2022", "page": 70, "level": 2}}], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Box Culverts not yet \\| > 24.76 of \nvot \\| done, \n; \nN : gravelling not yet done", "metadata": {"headings": [{"headings_0": {"content": "| /", "page": 71, "level": 3}}, {"headings_1": {"content": "11/05/2022", "page": 70, "level": 2}}, [{"headings_0": {"content": "| /", "page": 71, "level": 3}}, {"headings_1": {"content": "11/05/2022", "page": 70, "level": 2}}]], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AN", "metadata": {"headings": [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00d6 \ngern Progress of works at 85%. One box culverts, stone pitching and head walls of culverts not yet done \n2 4/02/2023 24/10/2023 \na \nProgress of works is at 18%. The following , \n: \ney works were had not Rete been implemented; River Training \nBridge Super structural works and Road \nFurniture \nRehabilitation / PB \n24/02/2023 24/10/2023", "metadata": {"headings": [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}, [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}]], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "z \\ __|", "metadata": {"headings": [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "j Progress of works is at Construction of Enterprises \n4 Ww a \n5 Ri Bi 70% \\|\\| \nIyete \u2014 Kurunga and \na ee OES Ring Culvert and box Road 4 \"\\| , 10.3KM Construction \n4 \nculvert installations not EIS yet installed. \n67", "metadata": {"headings": [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}, [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}], [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}], [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}], [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}]], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file