diff --git "a/reports/chunks/Rwampara District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Rwampara District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Rwampara District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF RWAMPARA DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 1, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 6}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table Of Content... \ni \nan... nur LISEOF ACTOMIYET Se u ii CPTI DON 1 og eee ee \nBASIS: FOR, OPINION. \n1", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 6}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "Page", "page": 2, "level": 6}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "Page", "page": 2, "level": 6}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}]], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nun", "metadata": {"headings": [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KEY AUBLI MATTERS. \n1 \ncan 1.0 Implementation of the Approved BUCGet...........:cccccecescceeesseessescseeeeecseeesesseseeestseeneetseeeseatees 1 \n2.0 \nManagement of the Government Salary Payroll.............seenensenenensenennenn 10 \nEP es I Ny \n13", "metadata": {"headings": [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}, [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}]], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ua", "metadata": {"headings": [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.0 \nChange in Accounting Treatment for Non-current Assets... 13 EEE 14 4.0 Implementation of Key Government Grants/Programmes .............snnennnennnn 14 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant.................eeeeee 14 \n4,2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n19 \n.................... \n4.3 \nEQUGEtIOHM Develspient it venanaicsinaiinnnsainnssiosn aniavatashuiiend eimadiecsannnaineas 21 \n4,4. Micro SealeInigatonn...nen \n22", "metadata": {"headings": [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}, [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}]], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nun", "metadata": {"headings": [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "ua", "page": 2, "level": 1}}], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,5 Transitional Road Rehabilitation Grant..............eenennnennennnnnnennsnnnnnnennnnnn near 23 OTHER INFORMATION. 26 sun m MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..............nnneeee 26 \nAUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 1... \n26 \neee \nOTHER REPORTING RESPONSIBILITIES \n27 \nnun euere anne REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............enenenensnsennennennnns 27 \n5.0 \nImplementation of the Parish Development Model... 27 \nAPPENDICES ..cesssescsvesvevessvessessveccvssecsssseccerspassssssssssvvecvssvesssseecesessssscessesessesesssssssseesssseeeeesnssssssssesssserseeee 35", "metadata": {"headings": [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "ua", "page": 2, "level": 1}}, [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "ua", "page": 2, "level": 1}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "ua", "page": 2, "level": 1}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "ua", "page": 2, "level": 1}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "ua", "page": 2, "level": 1}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "ua", "page": 2, "level": 1}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "ua", "page": 2, "level": 1}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "ua", "page": 2, "level": 1}}]], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014_ \u00abUBS FF", "metadata": {"headings": [{"headings_0": {"content": "\u2014_ \u00abUBS FF", "page": 3, "level": 2}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IM BE \u2014 Li\u2018", "metadata": {"headings": [{"headings_0": {"content": "\u2014_ \u00abUBS FF", "page": 3, "level": 2}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HEINE", "metadata": {"headings": [{"headings_0": {"content": "HEINE", "page": 3, "level": 3}}, {"headings_1": {"content": "\u2014_ \u00abUBS FF", "page": 3, "level": 2}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u", "metadata": {"headings": [{"headings_0": {"content": "HEINE", "page": 3, "level": 3}}, {"headings_1": {"content": "\u2014_ \u00abUBS FF", "page": 3, "level": 2}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "feUORIPUO SUOHNAASUT 2002 2007 Hoyyny JUEWCojereq ER nn SYNSBY quawidojarag", "metadata": {"headings": [{"headings_0": {"content": "feUORIPUO SUOHNAASUT 2002 2007 Hoyyny JUEWCojereq ER nn SYNSBY quawidojarag", "page": 3, "level": 1}}, {"headings_1": {"content": "HEINE", "page": 3, "level": 3}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bt \u2018uoneyues DOJOLUYISL Jpn YPny bununosoy Bununosoy pue SIWOUODZ mae Syassy WeIBOIg", "metadata": {"headings": [{"headings_0": {"content": "Bt \u2018uoneyues DOJOLUYISL Jpn YPny bununosoy Bununosoy pue SIWOUODZ mae Syassy WeIBOIg", "page": 3, "level": 1}}, {"headings_1": {"content": "feUORIPUO SUOHNAASUT 2002 2007 Hoyyny JUEWCojereq ER nn SYNSBY quawidojarag", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUoANMSUT \u2018JenueW \"jenuep jesodsiq juawdojanag JOJ", "metadata": {"headings": [{"headings_0": {"content": "Bt \u2018uoneyues DOJOLUYISL Jpn YPny bununosoy Bununosoy pue SIWOUODZ mae Syassy WeIBOIg", "page": 3, "level": 1}}, {"headings_1": {"content": "feUORIPUO SUOHNAASUT 2002 2007 Hoyyny JUEWCojereq ER nn SYNSBY quawidojarag", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "waysks awiasdngs WEIS\u00c4S Swaldns Juawae\u0131ndolg salouaby jeDoS BayIWWOD suoneinbay Silqnd UONEIDOSSY SIOJSUBIL ainjonAseyul pealoig", "metadata": {"headings": [{"headings_0": {"content": "waysks awiasdngs WEIS\u00c4S Swaldns Juawae\u0131ndolg salouaby jeDoS BayIWWOD suoneinbay Silqnd UONEIDOSSY SIOJSUBIL ainjonAseyul pealoig", "page": 3, "level": 1}}, {"headings_1": {"content": "Bt \u2018uoneyues DOJOLUYISL Jpn YPny bununosoy Bununosoy pue SIWOUODZ mae Syassy WeIBOIg", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JajeM epue\u00dfn fauUosiag spsepueys stuawyedag UONEINPZ \u201cJapuay OL 9 pun4 / pue CO\u2122Csr WeIBOJg", "metadata": {"headings": [{"headings_0": {"content": "JajeM epue\u00dfn fauUosiag spsepueys stuawyedag UONEINPZ \u201cJapuay OL 9 pun4 / pue CO\u2122Csr WeIBOJg", "page": 3, "level": 2}}, {"headings_1": {"content": "waysks awiasdngs WEIS\u00c4S Swaldns Juawae\u0131ndolg salouaby jeDoS BayIWWOD suoneinbay Silqnd UONEIDOSSY SIOJSUBIL ainjonAseyul pealoig", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ajddng Juawabeuen Jo jepueuly |BDURUIY pue Buluuelg JUBWILIEAOD |P49UB5", "metadata": {"headings": [{"headings_0": {"content": "Ajddng Juawabeuen Jo jepueuly |BDURUIY pue Buluuelg JUBWILIEAOD |P49UB5", "page": 3, "level": 1}}, {"headings_1": {"content": "JajeM epue\u00dfn fauUosiag spsepueys stuawyedag UONEINPZ \u201cJapuay OL 9 pun4 / pue CO\u2122Csr WeIBOJg", "page": 3, "level": 2}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue UONEIIUNWWOI |J0.Aed pue Pue pue pue a Jo [EDSIq", "metadata": {"headings": [{"headings_0": {"content": "pue UONEIIUNWWOI |J0.Aed pue Pue pue pue a Jo [EDSIq", "page": 3, "level": 4}}, {"headings_1": {"content": "Ajddng Juawabeuen Jo jepueuly |BDURUIY pue Buluuelg JUBWILIEAOD |P49UB5", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JUSWUIOAOD uoRezIueB1O Pue Jo Sand S]USWWUIBAO) 4noge7 wayshs [PPOW Juawabeuep; qunoaoy UONeDossy jeJuawusAoBJSJU] ledisjunw", "metadata": {"headings": [{"headings_0": {"content": "JUSWUIOAOD uoRezIueB1O Pue Jo Sand S]USWWUIBAO) 4noge7 wayshs [PPOW Juawabeuep; qunoaoy UONeDossy jeJuawusAoBJSJU] ledisjunw", "page": 3, "level": 1}}, {"headings_1": {"content": "pue UONEIIUNWWOI |J0.Aed pue Pue pue pue a Jo [EDSIq", "page": 3, "level": 4}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jesodsiq 632.085 SJOPUST uauiamoduwy", "metadata": {"headings": [{"headings_0": {"content": "JUSWUIOAOD uoRezIueB1O Pue Jo Sand S]USWWUIBAO) 4noge7 wayshs [PPOW Juawabeuep; qunoaoy UONeDossy jeJuawusAoBJSJU] ledisjunw", "page": 3, "level": 1}}, {"headings_1": {"content": "pue UONEIIUNWWOI |J0.Aed pue Pue pue pue a Jo [EDSIq", "page": 3, "level": 4}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jeiny |E907 Juswu.anog UOINBULIOJUT jeuoreu1sJul paye\u0131baju] jeuogeu.1ojul |EI0] ONUSADY JO jo jo JO Upny SU}", "metadata": {"headings": [{"headings_0": {"content": "jeiny |E907 Juswu.anog UOINBULIOJUT jeuoreu1sJul paye\u0131baju] jeuogeu.1ojul |EI0] ONUSADY JO jo jo JO Upny SU}", "page": 3, "level": 1}}, {"headings_1": {"content": "JUSWUIOAOD uoRezIueB1O Pue Jo Sand S]USWWUIBAO) 4noge7 wayshs [PPOW Juawabeuep; qunoaoy UONeDossy jeJuawusAoBJSJU] ledisjunw", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO jejldey Pue JUBWLIBAOH JUSWUIBADD JUBWWLAAOH", "metadata": {"headings": [{"headings_0": {"content": "jeiny |E907 Juswu.anog UOINBULIOJUT jeuoreu1sJul paye\u0131baju] jeuogeu.1ojul |EI0] ONUSADY JO jo jo JO Upny SU}", "page": 3, "level": 1}}, {"headings_1": {"content": "JUSWUIOAOD uoRezIueB1O Pue Jo Sand S]USWWUIBAO) 4noge7 wayshs [PPOW Juawabeuep; qunoaoy UONeDossy jeJuawusAoBJSJU] ledisjunw", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018soueuly [2907 PV ONuaAadyY JOVPNY Bujabpng SUNSU0J juawdojanaq Juawdojanag", "metadata": {"headings": [{"headings_0": {"content": "\u2018soueuly [2907 PV ONuaAadyY JOVPNY Bujabpng SUNSU0J juawdojanaq Juawdojanag", "page": 3, "level": 1}}, {"headings_1": {"content": "jeiny |E907 Juswu.anog UOINBULIOJUT jeuoreu1sJul paye\u0131baju] jeuogeu.1ojul |EI0] ONUSADY JO jo jo JO Upny SU}", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SdUeUI qng peoy yoddng uawoy POOUISAT]", "metadata": {"headings": [{"headings_0": {"content": "\u2018soueuly [2907 PV ONuaAadyY JOVPNY Bujabpng SUNSU0J juawdojanaq Juawdojanag", "page": 3, "level": 1}}, {"headings_1": {"content": "jeiny |E907 Juswu.anog UOINBULIOJUT jeuoreu1sJul paye\u0131baju] jeuogeu.1ojul |EI0] ONUSADY JO jo jo JO Upny SU}", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quawaindoig Buimjoray AleJo.235 aBuls SIoyueg Jowunsuoy Bult puny 0}", "metadata": {"headings": [{"headings_0": {"content": "quawaindoig Buimjoray AleJo.235 aBuls SIoyueg Jowunsuoy Bult puny 0}", "page": 3, "level": 5}}, {"headings_1": {"content": "\u2018soueuly [2907 PV ONuaAadyY JOVPNY Bujabpng SUNSU0J juawdojanaq Juawdojanag", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SWAUOIDY yy", "metadata": {"headings": [{"headings_0": {"content": "SWAUOIDY yy", "page": 3, "level": 5}}, {"headings_1": {"content": "quawaindoig Buimjoray AleJo.235 aBuls SIoyueg Jowunsuoy Bult puny 0}", "page": 3, "level": 5}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pisa PInsiq ueung JDMO] \u2019\"sansium Ans\u0131uiy jeuonen Xe] JO weibolg", "metadata": {"headings": [{"headings_0": {"content": "Pisa PInsiq ueung JDMO] \u2019\"sansium Ans\u0131uiy jeuonen Xe] JO weibolg", "page": 3, "level": 1}}, {"headings_1": {"content": "SWAUOIDY yy", "page": 3, "level": 5}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Juaueuad Ainsealy", "metadata": {"headings": [{"headings_0": {"content": "Juaueuad Ainsealy", "page": 3, "level": 1}}, {"headings_1": {"content": "Pisa PInsiq ueung JDMO] \u2019\"sansium Ans\u0131uiy jeuonen Xe] JO weibolg", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| BE WV491] u] | ads CNT | |", "metadata": {"headings": [{"headings_0": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}, {"headings_1": {"content": "Juaueuad Ainsealy", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n", "metadata": {"headings": [{"headings_0": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}, {"headings_1": {"content": "Juaueuad Ainsealy", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ido", "metadata": {"headings": [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(S9SSMa) \\| \\| \n[2507 [2907 [2307 [2507 Ans\u0131u Aus\u0131uy AQSIUIW -UON SdIJO ode usued Us\u0131eg Sllqnd Sijqng Used epuehn epuebn epuebn 6pueB\\_ epuein epue epue\u00dfn YINOA \n3ST] \\| sy 51a no9 \nJO SWDH Wddd)D11 AST90W Wadd \nDOW vO Sdd VOd\\| dd dud \n\\| \n\\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF RWAMPARA DISTRICT LOCAL \nGOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Rwampara 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 Rwampara District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}, [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}]], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "626'LS2'bEz'T 6Eb'bOT\u2018Zb9", "metadata": {"headings": [{"headings_0": {"content": "626'LS2'bEz'T 6Eb'bOT\u2018Zb9", "page": 7, "level": 1}}, {"headings_1": {"content": "ido", "page": 3, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "C9b'SbS\u2018OTg 000 SEE092'bT 8soding Anayendy voreymgeyas pue OS AIS sosea.Qu1 Jo pajejar", "metadata": {"headings": [{"headings_0": {"content": "C9b'SbS\u2018OTg 000 SEE092'bT 8soding Anayendy voreymgeyas pue OS AIS sosea.Qu1 Jo pajejar", "page": 7, "level": 3}}, {"headings_1": {"content": "626'LS2'bEz'T 6Eb'bOT\u2018Zb9", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24} Pejuswapduun", "metadata": {"headings": [{"headings_0": {"content": "24} Pejuswapduun", "page": 7, "level": 3}}, {"headings_1": {"content": "C9b'SbS\u2018OTg 000 SEE092'bT 8soding Anayendy voreymgeyas pue OS AIS sosea.Qu1 Jo pajejar", "page": 7, "level": 3}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "au\\} Pue \u2018SIOXIEW MOJJOJ 4adoid JO OS dn SlA\u0131as jquanbauy \n000\u2019T Po 969\u2018S6T6Te 96T", "metadata": {"headings": [{"headings_0": {"content": "24} Pejuswapduun", "page": 7, "level": 3}}, {"headings_1": {"content": "C9b'SbS\u2018OTg 000 SEE092'bT 8soding Anayendy voreymgeyas pue OS AIS sosea.Qu1 Jo pajejar", "page": 7, "level": 3}}, [{"headings_0": {"content": "24} Pejuswapduun", "page": 7, "level": 3}}, {"headings_1": {"content": "C9b'SbS\u2018OTg 000 SEE092'bT 8soding Anayendy voreymgeyas pue OS AIS sosea.Qu1 Jo pajejar", "page": 7, "level": 3}}]], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jo yyomysu YORE ay} SOSE) woy J! PSPnpuo9 3/doad ssaj uaym", "metadata": {"headings": [{"headings_0": {"content": "jo yyomysu YORE ay} SOSE) woy J! PSPnpuo9 3/doad ssaj uaym", "page": 7, "level": 4}}, {"headings_1": {"content": "24} Pejuswapduun", "page": 7, "level": 3}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A\u0131n\u0131pe A\u0131ngean leuuosJad Bumoudur 0} sainsua IUaWalduy MOIIOSJ Suel]laA\u0131ns JO pue", "metadata": {"headings": [{"headings_0": {"content": "A\u0131n\u0131pe A\u0131ngean leuuosJad Bumoudur 0} sainsua IUaWalduy MOIIOSJ Suel]laA\u0131ns JO pue", "page": 7, "level": 3}}, {"headings_1": {"content": "jo yyomysu YORE ay} SOSE) woy J! PSPnpuo9 3/doad ssaj uaym", "page": 7, "level": 4}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TET", "metadata": {"headings": [{"headings_0": {"content": "TET", "page": 7, "level": 5}}, {"headings_1": {"content": "A\u0131n\u0131pe A\u0131ngean leuuosJad Bumoudur 0} sainsua IUaWalduy MOIIOSJ Suel]laA\u0131ns JO pue", "page": 7, "level": 3}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OL peo ssaozp SddIMas spaye Aar\u0131ap sjo4Uo9 Jaquinu euejew \u201cAndwoud 8AN9Npoid 306 3509 JuauNean", "metadata": {"headings": [{"headings_0": {"content": "OL peo ssaozp SddIMas spaye Aar\u0131ap sjo4Uo9 Jaquinu euejew \u201cAndwoud 8AN9Npoid 306 3509 JuauNean", "page": 7, "level": 3}}, {"headings_1": {"content": "TET", "page": 7, "level": 5}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "E77 Z6L'be", "metadata": {"headings": [{"headings_0": {"content": "E77 Z6L'be", "page": 7, "level": 5}}, {"headings_1": {"content": "OL peo ssaozp SddIMas spaye Aar\u0131ap sjo4Uo9 Jaquinu euejew \u201cAndwoud 8AN9Npoid 306 3509 JuauNean", "page": 7, "level": 3}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(T dn \u2014uou Buisue ewWodaq yym", "metadata": {"headings": [{"headings_0": {"content": "E77 Z6L'be", "page": 7, "level": 5}}, {"headings_1": {"content": "OL peo ssaozp SddIMas spaye Aar\u0131ap sjo4Uo9 Jaquinu euejew \u201cAndwoud 8AN9Npoid 306 3509 JuauNean", "page": 7, "level": 3}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "you Pajuawaduy", "metadata": {"headings": [{"headings_0": {"content": "you Pajuawaduy", "page": 7, "level": 5}}, {"headings_1": {"content": "E77 Z6L'be", "page": 7, "level": 5}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(2 jou Ady\\} a \n32Bpnq 626\u00b0LS2'b6z\"T 6Eb\u2019bOT\u2018Zb9 b2b\u2018EL0'eGg \n000\u00b0000\u00b0T on 008\u2019S9b\u2019\u00a209\u2019/t b9E\u2019690'c0z'b 269'S6I'6r\u00a2 \u00a39T\u2019997 Sy \nSOnIANn MO\\|\\|OJ vonumayd Aysam 0\\} lONU0D UOWUdAaIg", "metadata": {"headings": [{"headings_0": {"content": "you Pajuawaduy", "page": 7, "level": 5}}, {"headings_1": {"content": "E77 Z6L'be", "page": 7, "level": 5}}, [{"headings_0": {"content": "you Pajuawaduy", "page": 7, "level": 5}}, {"headings_1": {"content": "E77 Z6L'be", "page": 7, "level": 5}}], [{"headings_0": {"content": "you Pajuawaduy", "page": 7, "level": 5}}, {"headings_1": {"content": "E77 Z6L'be", "page": 7, "level": 5}}]], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uolsimadng dn Onepuawwora, Mey PaAuIap Hoddns Alana 04 UOISIAOId", "metadata": {"headings": [{"headings_0": {"content": "Uolsimadng dn Onepuawwora, Mey PaAuIap Hoddns Alana 04 UOISIAOId", "page": 7, "level": 1}}, {"headings_1": {"content": "you Pajuawaduy", "page": 7, "level": 5}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ey UOISIAJadns 4ayenb a\u0131nsua Yoneiqeyay \"SADIAIaS SduejIaA\u0131ng", "metadata": {"headings": [{"headings_0": {"content": "Uolsimadng dn Onepuawwora, Mey PaAuIap Hoddns Alana 04 UOISIAOId", "page": 7, "level": 1}}, {"headings_1": {"content": "you Pajuawaduy", "page": 7, "level": 5}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PaAo\u0131ddy", "metadata": {"headings": [{"headings_0": {"content": "PaAo\u0131ddy", "page": 7, "level": 1}}, {"headings_1": {"content": "Uolsimadng dn Onepuawwora, Mey PaAuIap Hoddns Alana 04 UOISIAOId", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(I pue uo su uaaq woy BuUop pue \npaqejay engen uzamjaq IUNUWOD 50 (Z pue", "metadata": {"headings": [{"headings_0": {"content": "PaAo\u0131ddy", "page": 7, "level": 1}}, {"headings_1": {"content": "Uolsimadng dn Onepuawwora, Mey PaAuIap Hoddns Alana 04 UOISIAOId", "page": 7, "level": 1}}, [{"headings_0": {"content": "PaAo\u0131ddy", "page": 7, "level": 1}}, {"headings_1": {"content": "Uolsimadng dn Onepuawwora, Mey PaAuIap Hoddns Alana 04 UOISIAOId", "page": 7, "level": 1}}]], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tez\u2019ez", "metadata": {"headings": [{"headings_0": {"content": "Tez\u2019ez", "page": 7, "level": 3}}, {"headings_1": {"content": "PaAo\u0131ddy", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uoneziensnpur pue abueys ear", "metadata": {"headings": [{"headings_0": {"content": "Tez\u2019ez", "page": 7, "level": 3}}, {"headings_1": {"content": "PaAo\u0131ddy", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Atunwwoy Yoneziiqoy \u2018Saounosay US PSJe\u01316ayur SUNPnASeJuT wawdorsasa 40985 UoneUOjsue, Pue WUEsUdojanag vopejuswsdum", "metadata": {"headings": [{"headings_0": {"content": "Atunwwoy Yoneziiqoy \u2018Saounosay US PSJe\u01316ayur SUNPnASeJuT wawdorsasa 40985 UoneUOjsue, Pue WUEsUdojanag vopejuswsdum", "page": 7, "level": 1}}, {"headings_1": {"content": "Tez\u2019ez", "page": 7, "level": 3}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39S-PuW [esnjeyy WUOIAUG Yodsue\u0131 wsuno] Slgng BOUBUIAAOS UNI3S", "metadata": {"headings": [{"headings_0": {"content": "39S-PuW [esnjeyy WUOIAUG Yodsue\u0131 wsuno] Slgng BOUBUIAAOS UNI3S", "page": 7, "level": 1}}, {"headings_1": {"content": "Atunwwoy Yoneziiqoy \u2018Saounosay US PSJe\u01316ayur SUNPnASeJuT wawdorsasa 40985 UoneUOjsue, Pue WUEsUdojanag vopejuswsdum", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aunwwoy", "metadata": {"headings": [{"headings_0": {"content": "Aunwwoy", "page": 7, "level": 1}}, {"headings_1": {"content": "39S-PuW [esnjeyy WUOIAUG Yodsue\u0131 wsuno] Slgng BOUBUIAAOS UNI3S", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ONezigon", "metadata": {"headings": [{"headings_0": {"content": "ONezigon", "page": 7, "level": 1}}, {"headings_1": {"content": "Aunwwoy", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue 38S-pulw Hodsues) Pnaseyur [2\\}Ide> audojanag", "metadata": {"headings": [{"headings_0": {"content": "ONezigon", "page": 7, "level": 1}}, {"headings_1": {"content": "Aunwwoy", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ueld u aun", "metadata": {"headings": [{"headings_0": {"content": "ueld u aun", "page": 7, "level": 5}}, {"headings_1": {"content": "ONezigon", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IL \nqu", "metadata": {"headings": [{"headings_0": {"content": "ueld u aun", "page": 7, "level": 5}}, {"headings_1": {"content": "ONezigon", "page": 7, "level": 1}}, [{"headings_0": {"content": "ueld u aun", "page": 7, "level": 5}}, {"headings_1": {"content": "ONezigon", "page": 7, "level": 1}}]], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], "page": 8, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "facilities. \nto malaria control. \n4 Governanc 203,569,701 Administrative Ensures proper e and \nand Support implementation of Security Services administration and including support services pension and \nMembership \ndues \nand \nSubscription \nfees. \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Weekly Surveillance related to Malaria Control and Prevention between the community and facilities. \nSupervision and follow up on recommendations that were derived e \nfrom support supervision were not done every quarter to ensure provision of prevention and rehabilitation services. \nThe Accounting Officer explained that funds were not received as budgeted for and this was not within their control. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of UGX. I \nadvised the UGX.1,236,455,802 from the various programmes out of which Accounting Officer to UGX.189,827,980 was warranted resulting in a\\_ shortfall of engage the relevant UGX.1,046,627,822 representing 15% performance. \ndevelopment partners for their commitment The performance of warrants for each of the programmes is shown in and roll over the the table below; \naffected activities for implementation in the Proaramine Approved Warrants Fr subsequent period. g budget \u2018UGX\u2019 \u2018UGX\u2019 \nHuman Capital \nDevelopment 1,236,455,802 189,827,980 a \nTotal 1,236,455,802 189,827,980 \nThe UGX..1,046,627,822 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgramme Amount not Activities Purpose of the warranted not unimplemented implemen activity \nted", "metadata": {"headings": [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}, [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}]], "page": 8, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Human Health To conduct", "metadata": {"headings": [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], "page": 8, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No Observation Recommendation e Conducting integrated child health days, measles and Rubella \noutreaches. \ne Covid 19 Vaccination \ne Polio Campaigns \nThe Accounting Officer explained that donors did not advance all the \nfunds as budgeted for. \nUtilization of Warrants \nOut of the total warrants of UGX.25,581,032,781 availed during the I \nadvised the year, UGX. 23,286,058,884 was utilized by the entity resulting in un- Accounting Officer to utilized warrants of UGX. 2,294,973,897 representing utilization of ensure \nthat 90% as shown in the table below; \nprocurements and wants % recruitments are Programme \nUtilised warrants \nunder-taken in time", "metadata": {"headings": [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}, [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}]], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "so \nthat released funds Agro- Industrialization 1,294,757,979 807,643,826 are fully absorbed. Tourism Development 1,000,000 1,000,000 100% \nNatural Resources, \n642,164,439 \n626,284,849 Environment \nPrivate Sector Development 50,151,701 44,741,309 \nIntegrated Transport \nInfrastructure 816,545,462 816,232,286 100% 6 \nHuman Capital Development 18,198,161,920 16,478,721,542 Public Sector Transformation 48,843,678 39,744,273 \nCommunity Mobilization and \n210,712,243 147,768,229 Mind set Chana \nGovernance and Security 3,999,499,663 4,011,372,883 100%", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}]], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pevelopmient Plat", "metadata": {"headings": [{"headings_0": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, {"headings_1": {"content": "on", "page": 9, "level": 1}}], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation 319,195,696 312,549,687 98% \nTotal 25,581,032,781 23,286,058,884 \nThe warrants that were not utilized were meant for some of the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nNo. Program Warrants not Activities Reason for me Utilized affected by the \nthe under underutilizat utilization ion of warrants \nAgro- \n487,114,153 Recruitment of Recruitment of Industriali \nstaff to be \nstaff did not zation \nattached to the \noccur as there upgraded Health was no \nFacility HC III clearance \nfrom the \nministry and", "metadata": {"headings": [{"headings_0": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, {"headings_1": {"content": "on", "page": 9, "level": 1}}, [{"headings_0": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, {"headings_1": {"content": "on", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, {"headings_1": {"content": "on", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, {"headings_1": {"content": "on", "page": 9, "level": 1}}]], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "so", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 9, "level": 11}}, {"headings_1": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Observation Recommendation Sector \nSalaries under \nstaff did not Transform \nInternal Audit \noccur as there ation was no clearance \nfrom the ministry and", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 9, "level": 11}}, {"headings_1": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, [{"headings_0": {"content": "so", "page": 9, "level": 11}}, {"headings_1": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}], [{"headings_0": {"content": "so", "page": 9, "level": 11}}, {"headings_1": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}]], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "so", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 9, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "appropriated funds were not utilized.", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 9, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Communit 62,944,014 Promotion of Recruitment of y", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 9, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Arts & crafts \nstaff did not Mobilizatio \noccur as there n and", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 9, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "was no", "metadata": {"headings": [{"headings_0": {"content": "was no", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mind set clearance Change from the ministry and", "metadata": {"headings": [{"headings_0": {"content": "was no", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "so", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "appropriated funds were not utilized.", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Natural 15,879,590 Administrative Recruitment of Resources,", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "support services staff did not Environme \nrelated toa \noccur as there nt stenographer was no secretary \nclearance from the ministry and", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}, [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}], [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}]], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "so", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "appropriated funds were not utilized.", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Human 1,719,440,378 Development of Payment of a Capital \na non-residential contractor Developm building developing a ent", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "non-", "metadata": {"headings": [{"headings_0": {"content": "non-", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "residential building \n9, Developm 6,646,009 Management of Recruitment of ent Plan \nGovernment staff did not Implement \nAccounts \noccur as there ation Programme was no Working Group clearance Secretariat from the Services ministry and", "metadata": {"headings": [{"headings_0": {"content": "non-", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}, [{"headings_0": {"content": "non-", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}]], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "so", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "non-", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "appropriated funds were not utilized. Governanc -11,783,220 Monitoring Monitoring e and \nSecuri", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "non-", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__|Tota\u0131 2,294,750,721", "metadata": {"headings": [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result of failure to utilise warrants; \nz\\| Observation Recommendation include the missing Part A of the performance contract for Accounting Officers outlines the parameters in the core performance requirements against which their performance system for effective should be assessed in regard to achievement of planned results. This planning in Local requires the Accounting Officer to be assessed on the extent to which \nGovernment. \nannual key performance indicators and targets are achieved for key \nprojects and/or programs. \nI reviewed the approved work plan and sampled 20 outputs with a total of 153 activities. I noted the following; \ne 18 outputs with 151 activities had clear performance indicators and targets. \ne 2 outputs with 2 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 2. \nTable showing performance indicators and targets Categor No. of No of No. of No of Expen y of output activi Activities activities diture outputs s ties with without sample in the clear clear \nd outp performa perform \nuts nce ance indicator indicator \ns and \\|s and targets targets \nFully 151 151 00 quantified \n2 00 638,068 10% \u201a>06 \nquantified \nTotal 153 151 2 7,270, 100 136,57 % 4 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the two budget outputs; \n320162 (Capitation (Primary) and 320016 (Management of Education \nServices) displayed had no options for indicators at the time of budget \npreparation. This is largely attributed to system errors/issues \nexperienced on the PBS. \nImplementation of outputs \nI assessed the implementation of six (06) outputs with twenty four I \nadvised the (24) activities worth UGX.1,583,061,773 that were fully quantified and Accounting Officer to noted that; \nfollow-up on the case investigation involving \nNo Observation Recommendation Table showing performance indicators and targets \nCategory No. of No of \nNo of No of Expenditure of output activit activitie activiti Amount (UGX) outputs s ies in s es not \nassess the partially imple \ned output implem mente \ns ented d \nFully 00 00 1,229,110,773 implemente \nd outputs \nPartially 02 00 353,951,000 implemente \n02 00 1,583,061,773 \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": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}, [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}]], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Routine mechanised maintenance of Nyamukana-Kibale Byanamira road Phase II.\n2. Grading and spot gravelling of Kinoni Katereza-Nyakabare Road.\n3. Construction of staff house at Ndeija HC III.", "metadata": {"headings": [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 12, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nRefer to Appendix 3 and 4 for details. \nThe Accounting Officer explained that the engineers who were executing the road works were implicated in misappropriation and misuse of the funds for the mentioned roads and interdicted. The matter was referred to police for investigation. Investigations still on going. For the construction of a staff house at Ndeija HC III -The contactor abandoned the site and the supervising engineer has been instructed to liaise with the contractor to complete the staff house within two months from ist December 2023. \n1.7 \nDelivery 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 three (03) out of ten (10) activities with a total expenditure of UGX.227,754,460 and I observed the following. \nRecommendation \nI advised the Accounting to provide a road map for completion of the works in the subsequent financial year. \n1.7.2 The service delivery under focus areas \nI sampled Four (04) out of Seventeen (17) activities in five (05) focus areas with a total expenditure of UGX.1,167,618,075 for physical inspection to assess key service delivery indicators and observed the following. \nAt the time of inspection, works related to the upgrade of Nyabikungu HC II \u00b0 \nto HCII in Rugando S/C were completed but the facility was not operational. At the time of inspection on 1st December 2023, bush clearing and grading of \u00b0 \n5kms was done on Ngugo-Bituntu Phase 1 road however there was a delay in completing the phase 1 works, which resulted in delayed service delivery. Refer to appendix 6 for details. \nThe Accounting Officer explained that the upgrade of Nyabikungu HC II to HCII in Rugando S/C was completed but the facility was not operationalized mainly because of lack of equipment and that the procurement process for the equipment was on-", "metadata": {"headings": [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}, [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}]], "page": 12, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going.", "metadata": {"headings": [{"headings_0": {"content": "going.", "page": 13, "level": 6}}, {"headings_1": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}], "page": 13, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}], "page": 13, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the procurement of medical equipment is done to have the HC III become operational. \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 special audit; \nDLG had a of \nout of \nutilization of 80% as summarized in the table below; \nApprove \nSupplem Revised d \nBudget", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}]], "page": 13, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 14, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX. UGX. \nDistrict. \nUnspe In addition the Accounting nt Officer should liaise with Balanc MoPS on the lift of the e UGX. ban to ensure recruitment", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 14, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 14, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 14, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}]], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "her", "metadata": {"headings": [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "takes place in the 15,444,9 1,918,512 17,363,50 15,249,60 2,113,9 subsequent period. 96,096 \u201a506 A\\| \"gi 1,179 07,422 \nRefer to Appendix 7 for details. From the analysis, I noted that \nThere was an under absorption of UGX. 2,113,907,422 \ne \ne The supplementary funding of UGX. 1,918,512,506 was not utilized. \nThe Accounting Officer explained that the entity requested for clearance to recruit staff from Ministry of Public Service during the Financial Year that would absorb the wage budget but was never granted. Transfers of staff to other entities, retirements and abscondments led to under absorption of wage.", "metadata": {"headings": [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}, [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}], [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}], [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}]], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll \nI advised the Accounting The District had 1,300 employees on the IPPS payroll of which 1,273 Officer to undertake the (98%) were fully verified, none (0%) partially verified, none (0%) not following; \nverified, and 27 (2%) did not show up. \nInitiate a process of deleting these names In addition, zero (0) individuals had not accessed the payroll by end \non the payroll. For of June, 2023. These were captured as new records in my \nstaff on transfer of determination of the District wage bill. \nservice, the Accounting Officer The following observations were made; \nshould initiate a a) Out of 1300 employees, 1,273 (98%) employees appeared for \nprocess of transfer of the validation exercise and presented all the pre-requisite \nsalary payment to documents to confirm their existence and regularity of their new duty recruitment. \nstations. \nTo always liaise with b) A total of 27 (2%) employees on the payroll did not appear for \nthe relevant the validation and were categorised as follows; \nstakeholders to ensure", "metadata": {"headings": [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}, [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}]], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "prompt i. Seven (07) employees who did not appear for the headcount \nupdates of the payroll were accounted for by the Accounting Officer as being away for \ngoing forward. A genuine reasons which included study leave abroad, staff who \nfollow-up of the had no National IDs at the time of validation. \naffected staff should ii. Twenty (20) employees were confirmed to have exited the \nimmediately be made District due to: death, dismissal, abscondment, retirement, \nby management so as transfer of service, and those who are known to the Accounting \nto have them access Officer but failed to appear for validation without justification. \nthe payroll.", "metadata": {"headings": [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \nI advised the Accounting A total of 164 employees on the payroll had inconsistencies in their Officer to engage the dates of birth, captured in the payroll and data captured by NIRA on affected staff and ensure the National IDs. The information is critical in the identification of an that employee records are individual. \nduly updated and brought to the attention of the Inconsistent information undermines the integrity of the District\u2019s Ministry of Public Service records and may complicate the employee service history and within a specified timeline retirement procedures. Where the errors in dates of birth increase the for appropriate action. length of service, it may lead to the irregular extension of employee \nservice. \nThe Accounting Officer promised to guide the affected employees on how to reconcile their dates of Birth and communicate the inconsistencies to NIRA and Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}, [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}]], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "am]", "metadata": {"headings": [{"headings_0": {"content": "am]", "page": 15, "level": 3}}, {"headings_1": {"content": "her", "page": 14, "level": 2}}], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.4 Findings from Other Special Audit Procedures \nI advised the \nI undertook other special audit procedures to review the accuracy of Officer to take the the payroll including planning, budgeting and payments for the period following actions; \nof four years (2019/2020-2022/2023). \ne To reconcile payrolls on a monthly basis to I noted that; \nensure that salaries a) 723 employee records were captured on wrong scale/notches \nare paid accurately as leading to over computations and under computations. \nper the salary scales b) Over-remittance of UGX.5,141,000 and under-remittance of and budget for UGX.177,367,771 of statutory deductions were made by the annual", "metadata": {"headings": [{"headings_0": {"content": "am]", "page": 15, "level": 3}}, {"headings_1": {"content": "her", "page": 14, "level": 2}}, [{"headings_0": {"content": "am]", "page": 15, "level": 3}}, {"headings_1": {"content": "her", "page": 14, "level": 2}}]], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "salary", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 3}}, {"headings_1": {"content": "am]", "page": 15, "level": 3}}], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "increments where entity during the period. \nnecessary.", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 3}}, {"headings_1": {"content": "am]", "page": 15, "level": 3}}], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In c) Over-remittance of UGX.3,781,562 of non-statutory deductions \naddition, the IPPS were made by the entity during the period. \nsystem should be reviewed to automate The Accounting Officer explained that the under remittances were \nthe increments since caused by abscondments or deaths among others which happen in \nthey are based on the middle of the month when data capture has been concluded. \nindividual \nAdditionally, salary recoveries reduce the total deduction while they \nappointment \nremain on the salary account of the Vote. \nanniversaries. \ne Furthermore, overpaid amounts should be recovered from beneficiaries, while underpayments should be budgeted for and paid. \ne Ensure that the salary arrears position is verified by Internal Auditor General and a certificate of arrears is obtained before payment of the arrears. \ne To ensure", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 3}}, {"headings_1": {"content": "am]", "page": 15, "level": 3}}], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "computed", "metadata": {"headings": [{"headings_0": {"content": "computed", "page": 16, "level": 3}}, {"headings_1": {"content": "salary", "page": 15, "level": 3}}], "page": 16, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.12,153,434.", "metadata": {"headings": [{"headings_0": {"content": "UGX.12,153,434.", "page": 17, "level": 2}}, {"headings_1": {"content": "computed", "page": 16, "level": 3}}], "page": 17, "document_name": "Rwampara 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. \nCategory Activity Planned quantity \nRural Water and Construction of a 60 cubic rain Sanitation Sub- water harvesting tank in Grant (traditional Bugamba S/C and Mwizi s/c component) \nRehabilitation of boreholes Rehabilitation of Gravity Flow System at Nyaruhandagazi and Rwengyenyi Keikumbya Piped Water Sub- Rugorogoro Piped Gravity Grant (UgIFT Flow Scheme in Bugamba component", "metadata": {"headings": [{"headings_0": {"content": "UGX.12,153,434.", "page": 17, "level": 2}}, {"headings_1": {"content": "computed", "page": 16, "level": 3}}, [{"headings_0": {"content": "UGX.12,153,434.", "page": 17, "level": 2}}, {"headings_1": {"content": "computed", "page": 16, "level": 3}}]], "page": 17, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sub-County", "metadata": {"headings": [{"headings_0": {"content": "Sub-County", "page": 17, "level": 5}}, {"headings_1": {"content": "UGX.12,153,434.", "page": 17, "level": 2}}], "page": 17, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Sub-County", "page": 17, "level": 5}}], "page": 19, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "compliance.", "metadata": {"headings": [{"headings_0": {"content": "compliance.", "page": 23, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 21, "level": 6}}], "page": 23, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ew Tr EEE", "metadata": {"headings": [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], "page": 26, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "26,082,689 26,082,689 2,501,000 23,581,689 \nQuarter three 52,537,348 52,537,348 16,137,500 36,399,848 \n78,620,037 78,620,037 70,462,795 \\| \nThe Accounting Officer explained that out of the total program receipts of UGX 78,620,037, UGX 70,462795 was utilized. There was the unspent balance of UGX.8,157,242 that was as a result of lack of the Senior Agricultural Engineer who is responsible for fast tracking activities such as farm visits and analysis of farmers\u2019 water sources. Recruitment of new staff has been temporarily halted by Ministry of Public Service. \nRecommendation \nI advised the Accounting Officer to liaise with the Ministry of Public Service in order to recruit a Senior Agricultural Engineer once the recruitment ban is lifted. \n4.5 Transitional Road Rehabilitation Grant \nThe Government of Uganda in 2008 created the Uganda Road Fund to fund the maintenance requirements of public roads country wide. However, due to limited funds, many roads have been insufficiently maintained and have deteriorated to the point of rehabilitation. \nTherefore, under the transitional road rehabilitation grant, district and urban roads that is determined to be of critical social-economic importance but are in poor state, \nPayment for previously supplied \n22,000,000 construction materials for Headwalls \nPhase 1- on Rukandage \u2014 Karangara \n\u2014 \nBugamba Road \n300,000,000 \nI developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the following; \n4.5.1 Positive observations \nI noted the following areas where management had commendable performance; \nI noted that the entity prepared Work plans, Designs and Procurement Plans. \nThere was no late submission of Work plans, Designs and Procurement Plans to the", "metadata": {"headings": [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}, [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}]], "page": 26, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ministry.", "metadata": {"headings": [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], "page": 27, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the entity undertook road/structures inventory and condition surveys. Grant project activities into the District plans and budgets \nI noted that the District did incorporate the Grant project activities totalling UGX300 million into the District plans and budgetary framework. \nI noted no instances of delayed disbursement of funds. \nI reviewed the approved work plan, budget and IFMS payment file and noted that the entity supported two approved projects with a total of UGX.300,000,000. I further inspected the project and found that it was in-existence. \nI noted that the entity appointed contract managers for Ngugo-Bituntu and Rukandagi \u2014 Karangara \u2014 Bugamba Road projects worth UGX 300,000,000 as shown in the table below. \n4.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.5.2.1 Planning activities for the Transitional Road Rehabilitation Grant \nParagraph 2.1 (i), (ii), (iii) and (iv) of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 requires that the beneficiary entities prioritise roads for implementation, prepare work plans, design bills of quantities and procurement plans, undertake road/structures inventory and condition surveys and provide data to Ministry of Works and Transport (MoWT). \nI reviewed the planning and budgeting process for the District and noted the following; \n4.5.2.2 Funding and absorption \n4.5.2.3 Utilization of funds \ni. \nReview of the implementation of Grant activities \nThe Transitional Road Rehabilitation Grant implementation guidelines of 2022/23 require that; \ne The set implementation timelines should be followed strictly and requires funds to be available by 1\u00b0 October during commencement of works. \ne The use of force account during implementation of transitional grant projects is prohibited. \noe Technical team of the implementing entity should conduct tests of materials and works to ensure quality and compliance to standards and specifications. \nI reviewed the implementation of the Grant activities and noted the following; \n\u00b0 I noted that District planned to rehabilitate community access roads totalling to 20kms at cost of UGX.300,000,000. All the 20kms (100%) were rehabilitated however installation of Culverts was not done at the time of audit as indicated in \nthe table below; \nCategory Budget Actual Actual amount (km) Expenditure \nRoad rehabilitation 300,000,000 20 270,000,000 of Ngugo Bituntu \n- \nRoad \nand", "metadata": {"headings": [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}, [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}]], "page": 27, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rukandage", "metadata": {"headings": [{"headings_0": {"content": "Rukandage", "page": 28, "level": 8}}, {"headings_1": {"content": "Ministry.", "page": 27, "level": 6}}], "page": 28, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m", "metadata": {"headings": [{"headings_0": {"content": "Rukandage", "page": 28, "level": 8}}, {"headings_1": {"content": "Ministry.", "page": 27, "level": 6}}], "page": 28, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Karangara", "metadata": {"headings": [{"headings_0": {"content": "Karangara", "page": 28, "level": 5}}, {"headings_1": {"content": "Rukandage", "page": 28, "level": 8}}], "page": 28, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Karangara", "page": 28, "level": 5}}, {"headings_1": {"content": "Rukandage", "page": 28, "level": 8}}], "page": 29, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 3}}, {"headings_1": {"content": "Karangara", "page": 28, "level": 5}}], "page": 31, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1 \nFunding of PDM Activities in the District \nMoFPED released a sum of UGX.2,900,000,000 to finance 29 PDM SACCOs in Rwampara DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.29,000,000 for the PDM Administrative costs, which was paid to PDCs. \n5.1.1 Positive Observations \nI noted the following areas were the District had commendable performance; \nUGX 29,000,000 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. \nUGX. 2,900,000,000 was transferred to 29 SACCOs with evidence of submission of attestation form to the Secretariat. This ensured that only SACCOs that met the minimum requirements for operation were funded. \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 3}}, {"headings_1": {"content": "Karangara", "page": 28, "level": 5}}, [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 3}}, {"headings_1": {"content": "Karangara", "page": 28, "level": 5}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 3}}, {"headings_1": {"content": "Karangara", "page": 28, "level": 5}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 3}}, {"headings_1": {"content": "Karangara", "page": 28, "level": 5}}]], "page": 31, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 3}}], "page": 31, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the operations of the PDC and noted the PDC was fully constituted as per the guideline. \nI noted that the training of Master trainers was carried out and included DPOs and DCOs. \nI observed that; \nThe training of trainers (Core Implementation team) was carried out. \nThe training of trainers was attended by prescribed cadres like CFO, IT Officer, communications staff, community development staff, all production department staff and Trade. \nThe training of trainers was carried out on 17 /05/2022 after funds were released to PDM SACCOs on 30/06/2022 (Date funds were transferred to SACCOs in FY", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 3}}, [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 3}}], [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 3}}]], "page": 32, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2021/2022)", "metadata": {"headings": [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 32, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that in all Parishes, training of households and enterprise group leaders was carried out. \nI noted that 10 out of the 10 sampled SACCOs were registered under the Cooperative Societies Act. \nI noted from the sample of 10 SACCOs that UGX 1,000,000,000 was transferred to the 10 sampled SACCOs after signing PRF financing agreements \nI noted that there were no funds transferred to any of the 10 sampled SACCOs without signing PRF financing agreements. \n5.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 32, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.2.1 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22nd version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \ne The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \noe Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 32, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= SACCO", "metadata": {"headings": [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], "page": 33, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Structure u \ne 29 SACCOs did not constitute the, as I advised the Accounting Committees and well as the Production, Marketing, Officer to ensure the sub Sub Committees Business Development services, committees are fully Finance and investment sub constituted and functional. Committees. \nFailure to have a functioning Board/Committees/Sub-Committees may \nlead to mismanagement of the SACCOs \ndue to the lack of appropriate oversight. \nThe Accounting Officer explained that the Mandatory committee as per Cooperative Act (Amended 2020) are Executive Committee, Supervisory Committee, and Vetting Committee, Other Committees Such as Loans Committee are Selected by the Executive Committee, Since PDM SACCOs are Multi -purpose Committee, sensitization and training is going to Carried out to form more committees such as mentioned above. \n\\| \n5.1.2.2 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \ne After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nObservations \nRecommendation \nTraining of the e The training of trainers was carried out on I advised the ToTs and Core 17/05/2022 and after funds were released Accounting Officer to PDM \nto PDM SACCOs on 30/06/2022 (Date funds raise the above", "metadata": {"headings": [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}, [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}]], "page": 33, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], "page": 34, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were transferred to SACCOs in FY concern with the PDM \nTeams at HLG 2021/2022). \nsecretariat to provide level for follow-up training. The failure to conduct specified trainings may \nlead to inappropriate oversight by the \nimplementation team, and misuse of PRF by \nhouseholds and enterprise groups, as well as \ndeter the socio-economic transformation \naspirations. \nThe Accounting Officer explained that that there is still need for more training of the Trainers of Trainees (TOTs) and Core PDM implementation teams at HLG level. The PDM Secretariat should provide these trainings so as to impart knowledge and skills to address the existing gap so as to increase efficiency in implementation of the programme \n5.1.2.3 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}]], "page": 34, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], "page": 34, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"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 \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed \u00b0 \nin accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation registration", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}]], "page": 34, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 29 SACCOs were not licensed to take on the I advised the SACCOs Under the business of lending under Microfinance Accounting Officer to Microfinance \nInstitutions money lenders act as detailed in liaise with the PDM Institutions Money Appendix 14 \nSecretariat for further Lenders Act \nsupport on this As a result, enforcement of recovery of PRF matter. \nfrom beneficiaries by the PDM SACCOs may \nbe legally challenged leading to loss of \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], "page": 35, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "challenging.", "metadata": {"headings": [{"headings_0": {"content": "challenging.", "page": 36, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}], "page": 36, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "We shall however continue sensitizing the \nbeneficiaries to rectify the anomaly. \n2; Insurance Policy for e All the PRF beneficiaries who carried out I advised the Accounting Farming Enterprises \nfarming enterprises in 29 PDM SACCOs did Officer to ensure that not obtain agricultural insurance policies beneficiaries obtain from UAIS. \nagricultural insurance policies from UAIS. \nLack of recourse in form of insurance will \nexpose the farming enterprises to the adverse \neffects of climate change and may result into \nfailure to recover the loan funds. \nThe Accounting Officer explained that the insurance policy is there but the challenge is Government granted PDM beneficiaries a grace period of two years. This means during this period beneficiaries cannot pay the premium making it impossible for insurance to provide the Insurance policies.", "metadata": {"headings": [{"headings_0": {"content": "challenging.", "page": 36, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}, [{"headings_0": {"content": "challenging.", "page": 36, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}], [{"headings_0": {"content": "challenging.", "page": 36, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}], [{"headings_0": {"content": "challenging.", "page": 36, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}]], "page": 36, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], "page": 37, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \noe 08 beneficiaries in 04 PDM SACCOs had implemented different projects \nDetails are in Appendix 15 \nEnterprises implementing different projects undermines the achievement of PDM objectives. \nThe Accounting Officer attributed this to the poor mind set and very low Agriculture Extension Worker to PDM beneficiary ratio which made follow up on implementation of agreed projects more challenging, but would continue sensitizing the beneficiaries to rectify the anomaly. \nRecommendation \nI advised the Accounting Officer to instruct Agriculture extension Officers to give technical guidance to the beneficiaries before and after selection of the commodity to deal with depending on the nature of eco-system. (Area based commodity approach).", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}, [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.2.6 Other issues specific to the District. \nI noted that the PDM secretariat at the district lacks logistical support like computers and its peripherals to capture and process data for PDM on timely decision making and analysis. \n> Lack of Motor vehicles for field monitoring and supervision activities; 2/3 of Rwampara District is mountainous and therefore a hard to reach area. \n> I observed that in Rwampara district there is limited participation of Agricultural extension officers in guiding the farmers on the projects undertaken by the Households in the sampled 10 parishes therefore if DPM is to be sustainable, Agriculture extension officers should participate wholly in the strategy. \nLack of resources to support monitoring may delay any intervention meant for PDM implementers. \nThe Accounting Officer agreed to the highlighted challenges and that they would continue to engage Government to avail the necessary resources for smooth implementation of the Programme. \nRecommendation \nI advised the Accounting Officer to engage the PDM Secretariat on all the issues highlighted above. \nAPPENDICES \nAppendix 1: Performance of Local Revenue \nNo Source Approved budget Actual Collections Variance \nTax Revenues \n1 Local Services Tax \n865,781,000 985,493,736 (119,712,736) 2 Land fees 0 0 0 3 Business Licenses \n1,440,000,000 1,921,023,011 (481,023,011) 4 Other tax revenues \n100,000,000 226,582,033 126,582,033 Non-Tax Revenues PO \n5 Other Property income \\| 0 0 6 Dividends Po 0 0 75,100,000 \n8,200,017 8 Otherpropertyincome \u2014\u201c\u2018\u201cC;C\u2122CSOC\\*;\u2122COCOC\\*\u2122\\*\u2122C\u2018\\*COO\u2018SC 0 0 9 Sale of goods and services \n20,000,000 24,430,001 (4,430,001) \\| 10 5,378,747 ,266 3,360,034,717 11 Court fines and Penalties \n12 Other fines and Penalties \n0 0 0 0 13 Miscellaneous Revenue 7,200,000 27,536,300 (20,336,300 Total 11,255,063,000 8,638,912,347 \\_2,616,150,653 \nAppendix 2: Lack of appropriate performance indicators and targets in the work plans Budget \nS/N Output \nAudit \nAudit comment on \ncomment on Management", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}, [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. Programme Code Budget Output Activities Amount indicators targets Response The Accounting Officer explained that he two budget outputs; 320162 (Capitation (Primary)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], "page": 38, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Human Capital \ndevelopment 320162 Capitation (Prima \nand 320016 (Management of Sector Conditional Grant \nPerformance Indicator not No clear target Education Services) 561,278,300 uantified in Work plan set \ndisplayed no options for indicators at the time of budget preparation. This is largely attributed to Performance Indicator No clear system errors/issues Human Capital Management of \nnot \ntarget \nexperienced on the PBS. development \n320016 Education Services General Staff Salaries 76,790,206 quantified in Work plan set \nGRAND TOTAL 638,068,506 \n35 \nAPPENDIX 3: Full Implemented Outputs \n[No Program Sub-program PIAP-out Budget Outputs Total Out-put Total Numbe expenditure No r of activi fully ties imple \nin \nmente \nthe d out- activiti \n12-HUMAN CAPITAL \n02-Population Health, Safety and \nput es \u2014 1203010512 Reduced \nmorbidity and mortality due to 320165-Primary \nHIV/AIDS, TB and malaria and Health care \n1 DEVELOPMENT Management other communicable diseases services 908,118,173 2 2 1202010801 Basic \nRequirements and Minimum \n12-HUMAN CAPITAL \nstandards met by schools and", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}, [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}]], "page": 38, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "320157-Primary", "metadata": {"headings": [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], "page": 39, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 DEVELOPMENT 01-Education,Sports and skills training institutions Education Services ol 9 4 000014- \nAdministrative and Support Services, \n320157- Primary 16-GOVERNANCE AND SECURITY \nEducation Services, , 12-HUMAN CAPITAL 01-Institutional Coordination, 01- \n000006 - Planning DEVELOPMENT, 18 - \nEducation,Sports and skills, 02- 1202010801 Basic \nand Budgeting DEVELOPMENT PLAN \nResource Mobilization and \nRequirements and Minimum services, 000023 \n- \nIMPLEMENTATION, 05 - TOURISM Budgeting, 04 Accountability \nstandards met by schools and \nInspection and - \n3\\_\\| DEVELOPMENT Systems and Service Delivery training institutions Monitoring \\_ 44,680,000 1 1 000006 - Planning \n01 - Institutional Strengthening and 01060101 Institutional \nand Budgeting \n4 01 - AGRO-INDUSTRIALIZATION Coordination \ncoordination strengthened services 29,016,424 1 1 \n06010105 Degraded water \ncatchments protected and \n06 - NATURAL RESOURCES, \nrestored through 000006 Planning - \nENVIRONMENT, CLIMATE \nimplementation of catchment and Budgeting \n5 CHANGE, LAND AND WATER 03 - Water Resources Management management measures services \n247,296,176 6 6 \n\\_\\_\\| GRAND TOTAL 1,229,110,773 \n36 \nAPPENDIX 4: Partially Implemented Outputs \nProgram Sub-program PIAP-out Budget Total Out- Total No Number of fully Outputs put activities in the implemented activities expenditure out-put \n09-INTEGRATED \nTRANSPORT 03-Transport 09030601 Transport 260009- \nINFRASTRUCTURE AND Infrastructure and infrastructure rehabilitated Road \nSERVICES Services Development and maintained. Maintenance 353,951,000 5 3 \nL GRAND TOTAL", "metadata": {"headings": [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}, [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}]], "page": 39, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "353,951,000", "metadata": {"headings": [{"headings_0": {"content": "353,951,000", "page": 40, "level": 1}}, {"headings_1": {"content": "320157-Primary", "page": 39, "level": 1}}], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "APPENDIX 5: Service Delive under URF, Road Rehabilitation Maintenance Fund and DDEG \nProgramme Activity details Source of Total expenditure Pictorial \nSummary of findings Audit conclusion \nManagement funds (UGX) evidence (Time, Quality, Response \nRoutine Infrastructure mechanized Services maintenance of Nyamukana-Kibale Byanamira road Phase II \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "353,951,000", "page": 40, "level": 1}}, {"headings_1": {"content": "320157-Primary", "page": 39, "level": 1}}, [{"headings_0": {"content": "353,951,000", "page": 40, "level": 1}}, {"headings_1": {"content": "320157-Primary", "page": 39, "level": 1}}], [{"headings_0": {"content": "353,951,000", "page": 40, "level": 1}}, {"headings_1": {"content": "320157-Primary", "page": 39, "level": 1}}], [{"headings_0": {"content": "353,951,000", "page": 40, "level": 1}}, {"headings_1": {"content": "320157-Primary", "page": 39, "level": 1}}]], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 40, "level": 1}}, {"headings_1": {"content": "353,951,000", "page": 40, "level": 1}}], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c98,000,000 |", "metadata": {"headings": [{"headings_0": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 40, "level": 1}}], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "At the time of inspection There was delay \n\u201cin \\| The \nAccounting on ist Dec, 2023, the road completion of planned Officer explained works were partially works, which resulted in that the engineers implemented as the entity delayed service delivery. who were executing planned to work on 30km The road requires these road works however only 15km had immediate intervention as were implicated in been worked on. \nit is not safe for road misappropriation users. \nand misuse of funds and", "metadata": {"headings": [{"headings_0": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 40, "level": 1}}, [{"headings_0": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 40, "level": 1}}], [{"headings_0": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 40, "level": 1}}]], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "were", "metadata": {"headings": [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "interdicted. The matter was referred to police for investigation. Investigations are still on going. \n37 \nNo. Programme Activity details Source of Total expenditure Pictorial \nSummary of findings Audit conclusion \nManagement funds (UGX) evidence (Time, Quality, Response Quantity, Cost and \nSEEN \n\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}]], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Human Capital Construction of a 3 PHC Development \nin 1 staff house in \nNdeija Sub-County", "metadata": {"headings": [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. Governance and Construction of a 2 DDEG Security, Human classroom block at \nCapital Karora PS \nDevelopment, \nDevelopment plan \nImplementation \n\\| GRAND TOTAL \\|", "metadata": {"headings": [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAPPENDIX 6: Service delivery under focus areas \nFunctionali \n85,074,460 \nAt the time of inspection There was a delay in\\| The Accounting \\_ \nfe \\| \n2\"\u00a2 December, 2023, starting the works, which Officer explained ~ \\| \n; \nworks had been partially resulted in delayed that the Contract \\| \\| i fj A implemented service delivery. supervisor has been Ih \u2018\\| \ndirected to liaise", "metadata": {"headings": [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}]], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LV Les", "metadata": {"headings": [{"headings_0": {"content": "LV Les", "page": 41, "level": 3}}, {"headings_1": {"content": "were", "page": 40, "level": 11}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with the Contractor", "metadata": {"headings": [{"headings_0": {"content": "LV Les", "page": 41, "level": 3}}, {"headings_1": {"content": "were", "page": 40, "level": 11}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ir", "metadata": {"headings": [{"headings_0": {"content": "Ir", "page": 41, "level": 1}}, {"headings_1": {"content": "LV Les", "page": 41, "level": 3}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and have the A Ne: esl Ehe \nremaining works x completed within two months from 1st December, 2023. \n44,680,000 \nAt the time of inspection Works inspected are The Accounting 2nd Dec, 2023, the works satisfactory as the two Officer \nis had been fully completed. classroom block is commended existent \n227,754,460 \n\\_ \n\\| \nSN Focus Area Key Observation", "metadata": {"headings": [{"headings_0": {"content": "Ir", "page": 41, "level": 1}}, {"headings_1": {"content": "LV Les", "page": 41, "level": 3}}, [{"headings_0": {"content": "Ir", "page": 41, "level": 1}}, {"headings_1": {"content": "LV Les", "page": 41, "level": 3}}], [{"headings_0": {"content": "Ir", "page": 41, "level": 1}}, {"headings_1": {"content": "LV Les", "page": 41, "level": 3}}], [{"headings_0": {"content": "Ir", "page": 41, "level": 1}}, {"headings_1": {"content": "LV Les", "page": 41, "level": 3}}]], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 41, "level": 1}}, {"headings_1": {"content": "Ir", "page": 41, "level": 1}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 41, "level": 5}}, {"headings_1": {"content": "Key", "page": 41, "level": 1}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dt \nUGIFT \n\u00b0 The construction works were completed however the I advised the Accounting Officer to have the project facility was not operational. \ncommissioned and put to use so that the community benefit", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 41, "level": 5}}, {"headings_1": {"content": "Key", "page": 41, "level": 1}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Implication", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fully from the services. This could result into delay of health services delivery", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Transitional \nOnly bush clearing and grading of only 5kms was I advised the Accounting Officer to explain more the e \non Rehabilitation Grant \ncompleted of the 20kms of Ngugo - Bituntu road \ndelayed completion of Ngugo Bituntu and Rukandagi \u2014 \n\u2014 Implication \nKarangara \u2014 Bugamba Road projects. \nThis could result into delay of service delivery as the road is \nincomplete.\n3. Water Development \u00b0 \nAt the time of Inspection, the water tank had been Grant \nproperly constructed and fully operational \nImplication \nThis improved the access to water services to the people of Mwizi Sub-Coun", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "38 \nThe Accounting Officer is commended.", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}, [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}]], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Education Grant \ne", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAt the time of Inspection, the renovation works which The Accounting Officer is commended. included roofing, flooring had been completed", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}, [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}]], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This improved access to education services and the pupil to classroom ratio to the pupils of Nyakaguruka PS in Rugando SC \nAPPENDIX 7: Utilization of the Wage Budget \nApproved Budget Supplementary Revised Budget \nUnspent Balance Department Name UGX. UGX. UGX. Warrants UGX. Payments UGX. UGX. \nAdministration 643,847,898 82,297,803 726,145,701 726,145,700 465,548,152 260,597,548 Finance 96,000,000 - 96,000,000 96,000,000 91,515,045 4,484,955 \nStatutory Bodies 189,000,000 - 189,000,000 189,000,000 169,629,820 19,370,180 Production 739,102,560 209,497,440 948,600,000 948,600,000 920,211,422 28,388,578 \nHealth 4,612,758,951 402,743,109 5,015,502,060 5,015,502,060 4,461,324,465 554,177,595", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}]], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "metadata": {"headings": [{"headings_0": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}, {"headings_1": {"content": "Implication", "page": 42, "level": 3}}], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Roads 50,000,000 25,004,000 75,004,000 75,004,000 56,226,600 18,777,400 Water 26,400,000 20,000,000 46,400,000 46,400,000 33,639,323 12,760,677 Natural Resources 80,400,000 59,400,000 139,800,000 139,800,000 138,066,835 1,733,165 Community Based \nServices 55,081,000 - 55,081,000 55,081,000 51,704,360 3,376,640 \nPlanning 52,800,000 - 52,800,000 52,800,000 33,047,916 19,752,084 Internal Audit 18,500,000 - 18,500,000 18,500,000 18,219,060 280,940 \nTrade and Indust - 8,000,000 8,000,000 7,549,060 450,940", "metadata": {"headings": [{"headings_0": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}, {"headings_1": {"content": "Implication", "page": 42, "level": 3}}, [{"headings_0": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}, {"headings_1": {"content": "Implication", "page": 42, "level": 3}}], [{"headings_0": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}, {"headings_1": {"content": "Implication", "page": 42, "level": 3}}]], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "metadata": {"headings": [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39 \nAPPENDIX 8: Irregularity in allocation of program expenditure by category \nSN Category \nDescripti \\| Approve Ideal Actual Varian Expenditur Expendit Varian Remarks on d budget allocati budget ce (%) es ure ce (%) \non(%) Allocatio allocation \n\\_\\| 2%) (%) \\| \n(B) (C) (D)=(B/ ( (G) (H)=(G/F (= \nA) a ) (C-H) \\| \n1 RWSSG a \n(a) New capital \nMinimum 146,398,1 Min. 57.6% 7% 134,244,744 55.4% 9.6% Under allocation below the required developments that of 65% 78 65% \nguideline \nincludes water and \\| UM \nsanitation facilities \n(b) Rehabilitation of water Maximum 85,041,60 Max. 33.5% 8.5% 85,041,605 35.1% 10.1% Over allocation above the required \\| facilities of 25% 5 25% \nguideline \n(c) Investment servicing Maximum 22,671,99 Max. 8.9% 1.1% 22,671,999 9.4% 0.6% Allocation consistent with guideline costs of 10% 9 \\| 9% \nTotal RWSSG (A) 254,111,7 241,9583 \\| 82 \n48 \n2 PWSG \n(a) New capital \nMinimum 109,882,7 Min. 83.8% 1.2% 109,882,726 83.8% 1.2% Under allocation below the required developments that of 85% 26 85% \nguideline \nincludes water and \nsanitation facilities \n(b) Investment servicing Maximum 21,253,38 Max. 16.2% 1.2% 21,253,387 16.2% 1.2% Over allocation beyond the guideline costs of 15% 7 15% \nTotal PWSG 131,136,1 131,136,1 a um \n13 \n13 \n\\| GRAND TOTAL er\u00bb 373,094,4 \n95 61 \\| \n40 \nAPPENDIX 9: Unfair distribution of projects \nS/N Sub County District Ranking Sub-county Variance/ Need Amount allocated to the %age of amount allocated to average Based on Water coverage \nrate Need rate \nSub County \nthe Sub County out ofthe total district grant \nBugamba 133,898,953 52.20% Mwizi 113,514,000 44.30%", "metadata": {"headings": [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}, [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}]], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ndeija", "metadata": {"headings": [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], "page": 44, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \nRugando 87% 9,000,000 GRAND TOTAL 256,412,953 \nAPPENDIX 10: Utilisation and functionali \nPSK/Kiosks Bi Tanks \nSub- \nProtected Springs Deep Bore Holes Shallow Wells Rain Water Tanks \nTotal County \nFunctio Non- Tot Functio Non- Tot Functio Non- Tot Functio Non- Total Functio Non- Tot \nNon- a Total Total nal Functio al nal Functio al nal Functio al nal Functio nal Functio al nal Functio Functio Non- nal nal nal nal nal nal nal Functio nal \nBugam \\| \\| 297 84 13 1 0 1 0 1 1 80 \nba \n97 \nNdeija \n92 3 95 \n6 49 \nRugan \ndo 53 0 53 \n3 82 2 \nTotal 307 17 324 \n13 960 13 \n41 \nAPPENDIX 11: Inspection of Water Grant activities \nSN Project \nInspection Remarks \\| Pictorial Evidence (Time, Quality, Quantity, \nCost and Functionality) \n1 Construction of a 60 cubic rain water e Water tank was harvesting tank in Kamukungu P/s in constructed and installed. Mwizi s/c \ne Payments for works were done \nContract \namount: UGX.48,959,380 \nAmount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}]], "page": 44, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.48,959,380", "metadata": {"headings": [{"headings_0": {"content": "UGX.48,959,380", "page": 45, "level": 8}}, {"headings_1": {"content": "Ndeija", "page": 44, "level": 1}}], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of a 60 cubic rain water At the time of Inspection, harvesting tank in Kigaaga P/S in Mwizi construction of the 60 cubic", "metadata": {"headings": [{"headings_0": {"content": "UGX.48,959,380", "page": 45, "level": 8}}, {"headings_1": {"content": "Ndeija", "page": 44, "level": 1}}], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "s/c", "metadata": {"headings": [{"headings_0": {"content": "s/c", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.48,959,380", "page": 45, "level": 8}}], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meter tank had been constructed to completion Contract \nRain Water Tank is fully amount: UGX. 49,284,942 \nfunctional and in use \nAmount paid to inspection date: UGX.49,284,942", "metadata": {"headings": [{"headings_0": {"content": "s/c", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.48,959,380", "page": 45, "level": 8}}, [{"headings_0": {"content": "s/c", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.48,959,380", "page": 45, "level": 8}}]], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_\u2014\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Photo showing state of rain water \n\\| \\| harvesting tank at Kamukungu P/s \\| \\|\\_in Mwizi S/c \n\\| Photo showing state of rain water \\| \\| harvesting tank at Kigaaga P/s in \n\\| \\| Mwizi S/c \n5 \n42 \nRecommendation(s) \\| \nThe Accounting Officer is commended.", "metadata": {"headings": [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}, [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}], [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}], [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}], [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}]], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L_", "metadata": {"headings": [{"headings_0": {"content": "L_", "page": 45, "level": 1}}, {"headings_1": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is commended. \n3 Rehabilitation of Nyaruhandagazi GFS At the time of inspection, the (Rugorogoro GFS) gravity flow sedimentation tank and had been fully Contract \nconstructed \nSOUTER UGHG 87,272 \nThe Gravity flow scheme is Amount paid to inspection date: Famer uct ty Lge", "metadata": {"headings": [{"headings_0": {"content": "L_", "page": 45, "level": 1}}, {"headings_1": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, [{"headings_0": {"content": "L_", "page": 45, "level": 1}}, {"headings_1": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}]], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.46,874,272", "metadata": {"headings": [{"headings_0": {"content": "UGX.46,874,272", "page": 46, "level": 1}}, {"headings_1": {"content": "L_", "page": 45, "level": 1}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Photo showing state of Gravity \\| \\_ flow scheme at Nyaruhandagazi Rehabilitation of Borehole \nKanyangi At the time of Inspection, x Ss \nj kd =\u2014\u2014 A \nthe borehole had been fully Contract \nrehabilitated.", "metadata": {"headings": [{"headings_0": {"content": "UGX.46,874,272", "page": 46, "level": 1}}, {"headings_1": {"content": "L_", "page": 45, "level": 1}}, [{"headings_0": {"content": "UGX.46,874,272", "page": 46, "level": 1}}, {"headings_1": {"content": "L_", "page": 45, "level": 1}}], [{"headings_0": {"content": "UGX.46,874,272", "page": 46, "level": 1}}, {"headings_1": {"content": "L_", "page": 45, "level": 1}}]], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "amount:UGX.2,700,000", "metadata": {"headings": [{"headings_0": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}, {"headings_1": {"content": "UGX.46,874,272", "page": 46, "level": 1}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}, {"headings_1": {"content": "UGX.46,874,272", "page": 46, "level": 1}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.2,700,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Su = \u2014 Re \\| = \n\\| Dan Ben a EZ \n\\| Photo showing state of Borehole at \n\\_ \\| Kanyangi. \nAPPENDIX 12: Inspection of UGIFT activities \nThe Accounting Officer is commended. \nThe Accounting Officer is commended. \nProject Inspection Remarks \\| Pictorial Evidence Recommendation", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}, [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}], [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}], [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}], [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}]], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 46, "level": 8}}, {"headings_1": {"content": "UGX.2,700,000", "page": 46, "level": 5}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 46, "level": 8}}, {"headings_1": {"content": "(Time,", "page": 46, "level": 8}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 46, "level": 8}}, {"headings_1": {"content": "(Time,", "page": 46, "level": 8}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Upgrade of Nyabikungu HC At the time of inspection III in Nyabikungu on 04/12/2023 works were 100% complete but the Contractor: GESES Uganda facility was not operational Limited \nManagement Response \\|\\| \nBudgeted The Accounting Officer Amount:UGX.1,041,380,000 explained that operationalization of the \nI advised the Accounting Officer to expedite the procurement of supplies in order to have the project commissioned and put to use so that the community get full benefit of services. \n43 \nAmount paid to inspection facility is pending the \\| \n\\| date: UGX.1,029,489,303 completion of the \nprocurement process for \nsupply of medical \nequipment which is still on", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}, [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}]], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going.", "metadata": {"headings": [{"headings_0": {"content": "going.", "page": 47, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 8}}], "page": 47, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAPPENDIX 13: Inspection of service delivery indicators of Transitional road rehabilitation Grant \nRoad details \nPlanned works \nPhotographic evidence of the Roads Inspection Remarks \nNgugo \u2014 Bituntu \u2014 Phase 1 \n> Bush clearing and Ngugo Bintutu Road \n> Opening of 2.5 kms \n- \nwas opening of 2.5 kms = En \ndone. \nRoad Length to be \ntreated - 5kms \n> Grading of 5kms \n% \n> Grading of 5 kms =\\} \n\\_ \nSr \n> Culvert Installation. [ eee == =] completed. Contractor- \nRwampara District (Force BES", "metadata": {"headings": [{"headings_0": {"content": "going.", "page": 47, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 8}}, [{"headings_0": {"content": "going.", "page": 47, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 8}}], [{"headings_0": {"content": "going.", "page": 47, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 8}}], [{"headings_0": {"content": "going.", "page": 47, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 8}}]], "page": 47, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Account)", "metadata": {"headings": [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], "page": 47, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "> Bush clearing was done. \nBudgeted Amount - UGX \nPending works 150,000,000 \n> Culvert installation 2 lines 900 mm diameter and 4 lines of 600mm diameter \nCulverts not installed. \nThe engineer had abandoned the project/ road. \nAccounting Officer is yet to explain. \n44 \nRukandagi Karangara \u2014 Bugamba \nRukandagi Karangara Bugamba Road \n> Works carried out as \u2014 \nRoad- Phase 2 Bush clearing of 15 kms", "metadata": {"headings": [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}, [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}]], "page": 47, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 48, "level": 3}}, {"headings_1": {"content": "Account)", "page": 47, "level": 3}}], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grading and shaping. Culverts Road Length to be treated - 15kms \nInstallation of Culvert \nlines 600mm diameter. \nContractor \u2014 Rwampara District \nGravelling of 8 kms \n(Force Account) \nBudgeted Amount \u2014 UGX 128,000,000 \nAPPENDIX 14: Licensing of PDM SACCOs and Enterprise Groups SN. Vote Name Parish Name Name of SACCO \n1 Rwampara DLG", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 48, "level": 3}}, {"headings_1": {"content": "Account)", "page": 47, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 48, "level": 3}}, {"headings_1": {"content": "Account)", "page": 47, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 48, "level": 3}}, {"headings_1": {"content": "Account)", "page": 47, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 48, "level": 3}}, {"headings_1": {"content": "Account)", "page": 47, "level": 3}}]], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Rwampara DLG \n3 Rwampara DLG \n4 Rwampara DLG Kamomo Kamomo \u2014 Bugamba PDM SACCO \n45 \nIs the SACCO registered under Remarks Microfinance \nInstitutions \nmoney lenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}]], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 48, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 48, "level": 3}}], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not licensed under microfinance institutions to lend money still on probation. \nNot licensed under microfinance institutions to lend money still on probation. \nNot licensed under microfinance institutions to lend money still on probation. \nNot licensed under microfinance institutions", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 48, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 48, "level": 3}}], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to lend money still on probation.", "metadata": {"headings": [{"headings_0": {"content": "to lend money still on probation.", "page": 48, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 48, "level": 1}}], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Rwampara DLG Nyaruhandagazi Nyaruhandagazi - Bugamba \\| NO PDM SACCO \n6 \\_ Rwampara DLG Nyarubungo Nyarubungo - Kinoni PDM NO SACCO \n7 Rwampara DLG Mirama \nMirama \u2014 Rugando PDM NO SACCO \n8 Rwampara DLG Bujaaga Bujaaga Ward PDM SACCO NO 1 \n9 Rwampara DLG Mwizi Central Mwizi Central PDM SACCO NO \n10 Rwampara DLG Rwetsiga Rwetsiga PDM SACCO NO \\_ \nAPPENDIX 15: Selection and Implementation of Prioritized /Flaqshi \nNot licensed under microfinance institutions", "metadata": {"headings": [{"headings_0": {"content": "to lend money still on probation.", "page": 48, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 48, "level": 1}}, [{"headings_0": {"content": "to lend money still on probation.", "page": 48, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 48, "level": 1}}], [{"headings_0": {"content": "to lend money still on probation.", "page": 48, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 48, "level": 1}}], [{"headings_0": {"content": "to lend money still on probation.", "page": 48, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 48, "level": 1}}]], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to lend money still on probation.", "metadata": {"headings": [{"headings_0": {"content": "to lend money still on probation.", "page": 49, "level": 6}}, {"headings_1": {"content": "to lend money still on probation.", "page": 48, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Not licensed under microfinance institutions \nto lend money still on probation. \nNot licensed under microfinance institutions \nto lend money still on probation. \nNot licensed under microfinance institutions \nto lend money still on probation. \nNot licensed under microfinance institutions \nto lend money still on probation. \nNot licensed under microfinance institutions \\_\\_\\_\\|\\_to lend money still on probation.", "metadata": {"headings": [{"headings_0": {"content": "to lend money still on probation.", "page": 49, "level": 6}}, {"headings_1": {"content": "to lend money still on probation.", "page": 48, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[*", "metadata": {"headings": [{"headings_0": {"content": "[*", "page": 49, "level": 3}}, {"headings_1": {"content": "to lend money still on probation.", "page": 49, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish Name Name of \nList of flagship Are the How many Number of How many of How many of SACCO projects per SACCO flagship enterprises PDM the the farming projects are enterprises enterprises enterprises consistent implementin \nare farming are from the with the g flagship enterprises priority priority projects commodity commodities \nlist \nselected by \nthe LG?", "metadata": {"headings": [{"headings_0": {"content": "[*", "page": 49, "level": 3}}, {"headings_1": {"content": "to lend money still on probation.", "page": 49, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Rwampara Kinoni Central Kinoni Central Banana, Piggery, Coffee No 2 6 6 2 DLG \nWard PDM and Beans, \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "[*", "page": 49, "level": 3}}, {"headings_1": {"content": "to lend money still on probation.", "page": 49, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "[*", "page": 49, "level": 3}}, {"headings_1": {"content": "to lend money still on probation.", "page": 49, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Rwampara Kibingo Kibingo PDM Banana, Goat Rearing, No 3 4 4 3 DLG SACCO Poultry, Onions \n\u201aPiggery, Coffee Tea \n, \nplanting and bee \nkeeping \\_ \n3, Rwampara Kigaaga Kigaaga - Mwizi Coffee, Banana, Beans, No 3 5 5 3 DLG \nPDM SACCO \nGoats, Piggery and Bee", "metadata": {"headings": [{"headings_0": {"content": "[*", "page": 49, "level": 3}}, {"headings_1": {"content": "to lend money still on probation.", "page": 49, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Keeping", "metadata": {"headings": [{"headings_0": {"content": "Keeping", "page": 49, "level": 1}}, {"headings_1": {"content": "[*", "page": 49, "level": 3}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Keeping", "page": 49, "level": 1}}, {"headings_1": {"content": "[*", "page": 49, "level": 3}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Rwampara Kamomo Kamomo \u2014 Coffee, Dairy, Poultry, No 3 5 5 3 DLG \nBugamba PDM Fish Piggery and Banana \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Keeping", "page": 49, "level": 1}}, {"headings_1": {"content": "[*", "page": 49, "level": 3}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014t", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 49, "level": 11}}, {"headings_1": {"content": "Keeping", "page": 49, "level": 1}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 49, "level": 11}}, {"headings_1": {"content": "Keeping", "page": 49, "level": 1}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file