{"paragraphs": [{"content": "- REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUDAKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], "page": 4, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Budaka 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 Budaka 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": "| Treasury /", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}]], "page": 4, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of Budaka District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Budaka District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.45,400,125,347 out of which UGX.44,593,916,148 was warranted as shown \nbelow; \nSN Details Budget Warrants % funding UGX \\| UGX  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}]], "page": 4, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Recurrent (Wage) 28,043,420,130 27,324,359,087 97 \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n\\|  \n\\_\\_  \n\\_2 Recurrent (Non-wage) \\_\\_12,504,190,282 nd \n\\| \\_\\_12,591,338,438 \\| \n3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100 \n\\|.\"  \n\\| \\_Total 45, 400,125,347 44,593,916,148 98 \\| \nOut of the total warrants of UGX.44,593,916,148, I reviewed the utilisation of warrants worth UGX.23,938,280,013 (55%) as summarised in the table below; \nSN Details \n\\| Actual \\| Cumulative Cumulati \\|  \n\\| \\|  \n\\| \nexpenditure Actual ve % out \\| \\|  \n(UGX) expenditure \\| oftotal \\| \\| \\| \\| \\| warrants 151% Wage expenditure(including 19,858,134,828 \\| 19,858,134,828 83% pension and gratuity) N  \n\\_\\_\\_\\_\\_  \n\\| \nNR  \nNAL EA ice \n| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83% \n\\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}], [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}]], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Education grant \\| 391,612,302 \\_20,325,790,173 85% \\|", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86% \n\\| \nis R\u00dcGIETKINE m aussen | 1227726/800, 100, ode \nes  \n2 \n6. Water Development Grant | 429,514,426 | 23,156,314,526 97% \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}, [{"headings_0": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}], [{"headings_0": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}], [{"headings_0": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}], [{"headings_0": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}], [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}], [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}], [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}]], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Outputs/activities under budget \\| 781,965,487 23,938,280,013 100%  \n[  \nperformance review (URF and \\|  \nDDEG projects)  \n\\|  \nella) ihe  \nTotal of the utilized \\| 23,938,280,013 \\|  \n\\| \\| \\_Warrants audited \\| \\| \\| \\| \\_", "metadata": {"headings": [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "- --\\|- Observation  \nRecommendation the end of the financial year (May 2023) which was too late  \nconduct the process within the time limits therefore leading to  \nunder absorption of funds.  \n5  \nValidation of employees on the entity payroll  \nThe District had 1,731 employees on the IPPS payrol of which The", "metadata": {"headings": [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "their dates of birth, captured in the payroll and data captured by Officer  \nshould NIRA on the National IDs. The information is critical in the engage the affected identification of an individual.  \nstaff and ensure that employee Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and updated  \nand retirement procedures. Where the errors in dates of birth increase brought to the the length of service, it may lead to the irregular extension of attention of the employee service.  \nMinistry of Public Service within a Inconsistent information undermines the integrity of the District's specified timeline records and may complicate the employee service history and for \nappropriate \nObservation  \nee  \n- UGX.2,701,734 in the period under review leading to arrears. \naccurately \ncomputed and b) Over-remittance of UGX.477,457,787 and under-remittance of promptly paid as per UGX.13,887,209 of statutory deductions were made by the the payroll register. entity during the period.  \nBesides, the amounts  \nover c) Over-remittance of UGX.22,809,914 and under-remittance of remitted should be UGX.2,104,343 of non-statutory deductions were made by the followed up with a entity during the period.  \nview of recovery. \nOver-remittance constrains resources allocated to pay the wage bill while under-remittance creates obligations to the District that could result in fines and penalties. Furthermore, over-remittance creates avenues for siphoning funds through the creation of fictitious suppliers/ beneficiaries in the system. \nThe Accounting Officer promised to start budgeting for the incremental rises in employees\u2019 salaries going forward. Furthermore, The Accounting Officer did not respond to the observations regarding over and under remittances of statutory and non-statutory deductions.  \nDelayed deletion of employees from the payroll \nI noted that there were no instances of delayed deletion of staff who had either been retired, transferred, absconded or died. \nReview of the DLG Staff Establishment  \nReview of the establishment revealed;  \ni. Out of 406 approved positions, a total of 290 positions The \nAccounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 6}}, [{"headings_0": {"content": "appropriate", "page": 17, "level": 6}}], [{"headings_0": {"content": "appropriate", "page": 17, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}]], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "were filled leaving a gap of 116 vacant positions. In Officer should re- addition, 290 positions were over-filled.  \nassess the entity\u2019s establishment and ii. The entity did not have an approved and costed staff liaise with the establishment for primary, secondary and tertiary responsible institutions while the staff structure for health facilities stakeholders with a issued by Ministry of Health was not incorporated into the view to mobilizing district approved structure.  \nresources to fill critical positions to Understaffing hinders the District\u2019s ability to deliver its objectives, enhance  \nservice while overstaffing affects the wage budget of the District and delivery.  \ncould be an indicator of an inadequate staff structure. \nThe Accounting Officer explained that the District has since made the wage analysis and requirement and submitted to the \nthe Parish Development Model\u2019 Programme. There is a risk that these funds may not be recovered from beneficiaries. \nThe Accounting Officer explained that the payables were mainly composed of YLP and UWEP whose recovery has become a challenge since most of the groups \ndisintegrated. \nThe Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 IMPLEMENTATION OF KEY GOVERNMENT \\_GRANTS/PROGRAMMES \n(FOCUS AREAS) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and \nrecommendations; \n4.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL \nGRANT (DWSSCG)  \nThe District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nBudaka District received UGX.460,575,214, out of UGX.460,575,214 budgeted (100%) for the financial year 2022/23. Out of the UGX.460,575,214 received, the District spent UGX.429,514,426 (93%) leading to un-utilized funds of UGX.31,060,788. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \n", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}], [{"headings_0": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}]], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- The following were my observaticns; --- -~-: 4.1.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "oe All the 20 boreholes including the newly constructed and the rehabilitated were fully functional at the time of the audit.  \noe Phased Construction of Solar-Powered Piped Water Supply System in Tademeri Sub County under UgIFT Programme was well executed. The Pump house was constructed transmission pipes were well layed, Casting of tank tower foundation, fabrication of tank tower steel, siting, drilling, and casting of the production well were also done.  \ne 4-Stance Climate Resilient Public VIP Latrine was constructed at Kasuleta, Kakule Sub county  \ne All the projects had their procurement adverts published by 30th June 2022, except for Lyama/Tademeri Solar powered mini piped water system which was advertised on 11/07/2022.  \nAll the projects had their procurement contracts awarded by 31st October 2022  \noe \n4.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement;  \ne UGIFT projects should be prioritized when allocating water sources  \noe All water projects should be constructed on land for which the District hads ownership or consent offer.  \no The District should ensure that each sub county attains the level of the district average and eventually to the national requirement  \no The Accounting Officer should make timely submission of reports", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}]], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.3 Regularity of the Planning and Budgeting Process  \n4.1.3.1 Fairness in the distribution of projects  \nSec 5.1 of the Grant Guidelines (2022/2023) stated that; during the allocation of the water grant, LGs should prioritize water supply investments for sub-counties that have water coverage rates below the district average.  \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.460,575,214, I noted the following. a) The sub-county that got the most allocation was number 6 out of 6 in the ranking based on need,  \nb) The sub-county that got the least allocation was number 5 out of 6 in the ranking based on need,  \nc) The deprived sub-county was number 1 out of 6 in the ranking based on allocation received, and \n0 4,1:4 Budget Performance:of the Grant  \n4.1.4.1 Release of funds  \nThe water grant was incorporated into the entity\u2019s budget which was approved by Parliament/Council for release and implementation.  \nMy review of IFMS (BIG report) revealed that all the budgeted amount of UGX.460,575,214, was realized representing 100%. \nInitial Budgeted Amount Revised Budget Released Performance u EN) ee reese ROUTE (UGX) (rages) ree  \n\\|  \n460,575,214 460,575,214 460,575,214 100% \n4.1.4.2 Absorption of released funds  \nOut of the realized UGX.460,575,214, only UGX.429,514,426 (93%) was absorbed, leading to an unspent balance of UGX.31,060,788 (7%) as shown below; \nReleased Revenue Total Expenditure Unspent Balance Performance a et ee 0...\u00bb BEE \n460,575,214 ln oe \n31,060,788 \n7 \nPartial absorption leads to partial implementation of the activities for example water testing and cleaning water areas and hence limiting service delivery. \nThe Accounting Officer explained that these were funds for retention whose defect liability was on and were paid in the subsequent financial year. \nThe Accounting Officer should ensure that all funds disbursed are fully implemented so as to enhance service delivery. \n4.1.5 Regularity of the Procurement Process  \n4.1.5.1 Delayed procurement processes  \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. My review of procurement files revealed the \nfollowing; \no All the projects had their procurement adverts published by 30th June 2022, except for Lyama/Tademeri Solar powered mini piped water system which was advertised on 11/07/2022.  \noe All the projects had their procurement contracts awarded by 31st October 2022.", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 21, "level": 3}}]], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- efforts shall be made to achieve the agreed objectives or targets, asthe programme of the council.  \nA review of the annual work plan revealed that six (6) activities were supposed to have been implemented during the Financial Year under review. However only 2 activities were fully implemented, 2 activities were partially implemented and 3 activities were not implemented as shown in the table below and further detailed in the table below  \nWater Planned Actual Variance Expenditure Audit Projects/ quantity quantity (UGX) Remarks facilities", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n\u201c\\| Bore hole drilling \\|  \nDrilling & bore holes Ni \n7 \\| \\| Fully done \n157,762,703. \n& construction construction of and  \n7 hand pumps production and at well drilled. UGX.157,762,70  \n3 \nprotection \nnie a aa \n13 bore holes 13 bore holes rehabilitated 4 Construction of 1 pit latrine 1 pit latrine pit latrines constructed constructed", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, [{"headings_0": {"content": "following;", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 21, "level": 3}}], [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}], [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}]], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.2 Areas of Improvement  \n4.3.3 Selection of Schools/Projects for Education Development Grant  \nGuideline 6.2.1.2 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that priority should be given to ensure that schools meet Minimum Quality Standards and District Averages, select the schools and infrastructure, which are furthest below the LG average, Completion of ongoing secondary and primary infrastructure from the previous financial years, Expansion of existing schools with the highest pupil to classroom ratios and highest pupil to latrine stance, Rehabilitation of schools affected by natural disasters.  \nIn addition, Local Governments need to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the \nguidelines. \nI noted that the District does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. details Expenditure Expenditure evidence findings conclusion (UGX)  \nUGX  \nSupply of 146,612,000 0 \\|  \n1460 desks  \nto 32  \nprimary  \nschools", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "= \n1,460 Desks for Supply  \nwas yi  \nF/Y 2021/22 witnessed and were distributed verified by o 32 schools Internal Audit among which as  \nincluded Budaka procurement FHP for F/Y (100),Kadimukol 2021/22 and i P/s (100), the respective Wairagala P/s Primary School (60),Katira P/s Head teachers (60), Bugolya did  \n(60), Lerya P/s acknowledge (50).  \nreceipt. Constructio 103,046,238 There were no Works n of 2 125,000,000  \ndefect s and the were fully classroom  \nworks were fully implemente blocks at St  \nexecuted as per d; still \nKaroli PS \nthe BOQs. The under water tank was retention also installed and period the taps are fully  \nfunctioning. \n(KE \\| i Constructio 120,000,000 \nWorks were not Works were n of 5  \nexecuted and not  \nstance funds were undertaken latrines at diverted to Budaka  \npurchase of land  \nFHP,  \nfor Kamonkoli seed  \nNalubembe school and P/S,  \npurchase of extra  \nNanasanga \ndesks. It was P/S,  \nrevealed that there Kerekerene  \nwas a council P/S resolution and approval to this effect; however, this was not availed  \nfor verification. \n\\|\\_\\| Total 391,612,000 103,046,238 \\|", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}]], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 4A \u201cMICRO SCALE IRRIGATION  \nThe GoU is implementing the micro scale irrigation programme in Budaka District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \nBudaka District received UGX. 275,170,131 out of UGX. 275,170,131 budgeted to implement the following activities. \nee \u2014 Teer \nquantit \nservices leaders (max 15% min 40% \nDemonstration sites set up for selected eligible farmers (Max 30% \nNot quantified Not quantified \nAwareness raising for local Not quantified Ne quantified \\| leaders (max 15%) \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation program was done in accordance with the program guidelines. \nThe following were my observations; \n4.4.1 Positive observations  \no All budgeted funds were received.  \ne All program funds for the financial year were spent on eligible and allowable \nexpenditures. \noe No ineligible expenditures were incurred.  \nFarmers were provided with training and technical support by the suppliers of the o  \nirrigation equipment during the warranty period. \n4.4.2 Areas of improvement  \nI noted the following areas where the district needs improvement; \n4.4.3 Absorption of Micro-Irrigation program \nRevised Warrants/ Total Variance .... ...% absorption \\|.. \nbudget Release expenditure (as per payment file \nQuarter 48,649,131 191,274,631 -191,274,631 Four \n275,170,131 275,170,131 219,384,131 55,786,000 \nThere was minimal expenditure in the second and third quarter due to delayed pre- approval of annual work plan and budget by Ministry of Agriculture. Furthermore, lack of senior agricultural engineer to develop BoQ and engineering designs, led to delays in the commencement of the procurement process for supply of and installation of equipment for the demo farms. \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that Delays in assessing funds in IMIS caused delays in the implementation of the program activities. \nI advised the Accounting Officer to always devise strategies to ensure that all funds availed are absorbed and spent for the planned activities. \n4.4.4 Activi  \nercentage allocations and codes for complementary services", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}]], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S 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.", "metadata": {"headings": [{"headings_0": {"content": "ee]", "page": 41, "level": 5}}], "page": 43, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.3.5 Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"4 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 o  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer \n(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 48, "level": 1}}]], "page": 48, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM SACCO \u00ab PDM SACCOs with fully constituted The Accounting Officer Board  \nBoards did not hold regular Board should ensure that PDM meetings. SACCO boards regularly e The members of the board filled in hold Board meetings. expression of interest forms prior  \nto being elected board members.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to hold board meetings may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n>| \nSACCO  \ne All SACCOs constituted the The Accounting Officer Committees and  \nsupervisory, executive committees should ensure that all the Sub Committees  \nas well as the Loan, Production, subcommittees are fully Marketing, Business Development functional.  \nservices, Finance and investment  \nsub Committees. \nFailure to have a functioning \nBoard/Committees/Sub-Committees \nmay lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.3.6 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 members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare \nSN Nature of Observations  \nRecommendation training", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}], [{"headings_0": {"content": ">|", "page": 50, "level": 2}}], [{"headings_0": {"content": ">|", "page": 50, "level": 2}}], [{"headings_0": {"content": ">|", "page": 50, "level": 2}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}]], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training  \nof\\|e The HLG core implementation team did The", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "Accounting \nHouseholds and not train households and enterprise Officer should Enterprise Group group leaders in 27 parishes on ensure that the Leaders  \nhousehold visioning and enterprise training  \nof analysis. households and enterprise group Lack of training on household visioning and leaders is carried out enterprise analysis may ultimately deter the in all enterprise socio-economic transformation aspirations groups consistently with a major focus on income levels and and regularly.  \nthe quality of life they want to live. \n5.3.7 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}]], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The LG and more specifically the TILED department shall support the Office of oe  \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its o  \nmembers 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 oe  \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The oe  \npurpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member oe  \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was o  \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further \nSN Nature ---- - ---of Observations \nregistration \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}]], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -\\| \u2014-- ---", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs may be legally challenged leading undertake the licensing to loss of funds.  \nprocess. \nThe Accounting Officer explained that management would seek guidance with regard to this observation. \n5.3.8 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}]], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The identification of subsistence households shall be carried out using the wealth-ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \noe Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise \n[SN Activity ~~ ~~: -\\| Observations  \nRecommendation result into ineligible beneficiaries  \naccessing PRF. \nThe Accounting Officer acknowledged the observations. \nInsurance Policy for e None of the beneficiaries among the The Accounting Officer Farming Enterprises 76 PDM SACCOs obtained should ensure that agricultural insurance policies from farming enterprises UAIS. obtain agricultural insurance policies from Lack of recourse in form of insurance UAIS.  \nwill expose the farming enterprises to  \nthe adverse effects of climate change  \nand may result into failure to recover the  \nloan funds. \nThe Accounting Officer explained that there was no provision for insurance since all the finds distributed were used for investment. \nRegistration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}]], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\|: 000\u2019000\u201800T Ce a ODDVS Wdd VIVGNE-duyM WWIVAT O\u20ac\n- \\- 000\u2019000\u201900T  \n000\u2019000\u201900T \\|  \nODDVS Wdd VAVGNE-GUVM VEWSANE 6Z\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T ODIVS Wdd VIVGNE-VLISNWVN 8z E - 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000\u2019000\u201900T 000\u2019000\u201900T  \nOIIVS WAd VIVGNS-TeIGON +T", "metadata": {"headings": [{"headings_0": {"content": "Plan) Output", "page": 58, "level": 6}}, [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}], [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}]], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- 000\u2019000\u201900T 000\u2019000\u201900T OIIVS WaAd WIvane-v\u0131nMn\u0131Lnn ET ia \\| 000\u2019000\u2019007 000\u2019000\u201d007  \n000\u2019000\u201900T 7 Ninn 000\u2019000\u201900T TAnN  \n=", "metadata": {"headings": [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "OODWS Wd VAVGNE-VILOM ZT \nOD9VS Wdd WIVGNE-Teadyy TT x", "metadata": {"headings": [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}, [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}]], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- 000\u2019000\u201900T 000\u2019000\u201900T OODVS Wdd VVGNE-VNNEgY OT\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T OIIVS Wdd VIVGNE-duvM OODNAWVN 6\n- \\- 000\u2019000\u201900T 000\u201900000T OIIVS WAd WIVAaNg-QUVM OASMAWN \\| 8\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T ODDVS Wdd WIVGNE-duvM TIOHIVWN Z\\|\n- \\- 000\u2019000\u201800T 000\u2019000\u201900T OIIVS WAd WIVANg-QUVM 3SvMa \\| 9\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T OODVS Wdd Vvand-duym wivang Ss\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T ODDVS Wdd VIVGNE-Iuldvs +\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T OIIVS WAd WIVANE-VIVONVANVN \u20ac 7 - 000\u00b0000\u201900T 000\u00b0000\u201900T OIIVS WAd vAMvana-FaInnava Z\n- \\- 000000\u201900T 000\u2019000\u201900T  \nOD9VS Wdd VIVGNE-MVHD T Jopun JSAO NS", "metadata": {"headings": [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3 \nOJIVS 30 aweN SODOVS Wd Jo Bulpung :\u00a2 xipueddy \nLS \n2 : 000\u2019000\u201900T 000\u2019000\u201900T ODOVS Wdd WiIvdNd-vAYsl T9 \u2014\u2014 000'000'00T 000\u2019000\u201d00T  \nODIVS Wdd WIVAGNE-VNYAWV 09 000\u00b0000\u2019007 000\u00b0000\u00b0001 ODIVS Wdd VIVGNE-IVHONdNs 6S 12 ].000\u00b0000\u2019007 000\u00b0000\u2019007  \n000\u2019000\u2019007 000\u2019000\u201900T  \n000\u2018000\u201900T \\| 000'000\u201900T \nODDVS Wdd WIVGNE-VZNVAN 8S ODIVS Wdd WIVGNE-FINAVY ZS \nODDVS Wad WIVGNE-TIOWW 9S 000\u2019000\u201900T 000\u201d000\u2019001 ODDVS Wdd VWIVGNE-VONOAEY SS 000\u2019000\u2019007 000\u2018000\u201900T  \nODDVS Wdd VIVGNE-O1NNAS \\#5 \n[=F \n[0000001 \nWaa \u20ac \n: : 000\u2019000\u2019007 000\u2019000\u2019007 OIIVS WAd WIIVaNa-LLISON Zs = 000\u00b0000'00T 000\u00b0000'00T OIIVS WAd WIVAaNa-TIONNWIAVN [- 000\u00b0000'00T 000\u00b0000'00T ODIVS Wdd VWIVdNd-duvM F1313d je 000\u00b0000\"00T 000\u00b0000'00T OIIVS WAd WIVANa-AUVYM FJIOONVLIV =\\| 000'00000T ee: ODIVS Wdd WIvana-AaUYM DII-DI = 000\u2019000\u201800T 000\u00b0000\"00T ODDVS Wdd VNvana-AuVM DIOINE = 000\u00b0000\u201900T 000\u00b0000\u2019007 ODIDVS Wdd WMVANa-SHDNIAVN 9b ; s 000\u2019000\u201900T 000'000\u201900T ODDVS Wdd VAVGNE-OLNIWYNNE Sb : = 000\u2018000\u201900T 000\u2019000'00T OIIVS WAd WIVANS-TAIWNIQVL Pr FE \n000\u00b0000\"00T \nODDVS Wdd VIVGNE-OTWINWYN \u20acF : 000\u2019000\u2019007 000\u00b0000\u2019001 OIIVS Wdd WIVGNE-TINIVN Zr - \n. . 000\u2019000\u201d00T 000\u2019000\u2019007 OIIVS WAd WUVANg-OANOSNTVN Tr : . Te: 000\u2018000\u201900T ODIVS Wdd VAVGNE-d VONVSNVN OF = 000\u2019000\u201800T 000\u00b0000\u201800T OO3DVS Wdd VIVGNE-V VONVSNVN 6\u20ac = 000\u00b0000\u201900T 000\u00b0000\u201900T  \n000\u2019000\u201900T 000\u2019000\u201900T \nOIIVS NAd VAVdNa-d IGNI 8e \nOIIVS WAd WiIVaNE-V IGN! ZE 000\u2019000\u201900T 000\u00b0000\u201900T ODIVS WAd VAVGNE-SASONVN 9E 000\u2019000\u201900T 000\u2019000\u201900T  \n000\u2018000\u201900T 000000\u201900T \nODDVS Wdd WIVGNE-VOSVN SE \nOD0VS WGd WIVvana-vavanT FE 000'000\u201900T 000'000\u201800T ODDVS Wd WAVGNE-OYSNSANNA EE 000\u00b0000\u201900T 000\u2019000\u201900T ODDVS Wdd WIVGNE-dYvM INNS \n000\u00b0000\u201900T \n000\u00b0000\u201900T \n\"X9n) \u00bbauenen (*XON) aud 1enpy \"X9N) aud pepedxy \nODDVS Wdd VAVGNE-davM SANSSTIIVN \nOIIVS 30 9UuIeN", "metadata": {"headings": [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}, [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "[=F", "page": 60, "level": 5}}], [{"headings_0": {"content": "[0000001", "page": 60, "level": 5}}], [{"headings_0": {"content": "Waa \u20ac", "page": 60, "level": 5}}], [{"headings_0": {"content": "Waa \u20ac", "page": 60, "level": 5}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u201900T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u201900T", "page": 60, "level": 3}}], [{"headings_0": {"content": "\"X9n) \u00bbauenen (*XON) aud 1enpy \"X9N) aud pepedxy", "page": 60, "level": 4}}], [{"headings_0": {"content": "\"X9n) \u00bbauenen (*XON) aud 1enpy \"X9N) aud pepedxy", "page": 60, "level": 4}}], [{"headings_0": {"content": "\"X9n) \u00bbauenen (*XON) aud 1enpy \"X9N) aud pepedxy", "page": 60, "level": 4}}]], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}