{"paragraphs": [{"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.  \nI have determined the matters described below as the key audit matters to be communicated \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 Buliisa 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 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.23,014,220,324 out of which UGX.20,113,083,659 was warranted as shown below; \nSN Details Budget Warrants % age UGX  \nUGX \n", "metadata": {"headings": [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}, [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}]], "page": 5, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Recurrent (Wage) 13,365,764,506 13,335,132,334 99.8 Du Recurrent (Non-wage) 3,863,757,921 3,083,768,759 79.8\n2. Development 5,/84,697,897 3,694,182,566 63.9 Total 23,014,220,324 20,113,083,659 87.4", "metadata": {"headings": [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 6, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Water", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], "page": 11, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Borehole located in This could result into Management did not Development Kamandindi and poor maintenance respond to the issue grant \nKiyere-Kigwera do and utilization of the not have user boreholes which can committees. affect there functionality and durability.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}]], "page": 11, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Education There were deep This can affect the The deep cracks Development cracks observed in longevity of the have been rectified Grant", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], "page": 11, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. nee to validation exercise\n2. Fully verified 539 7,118,310,414 = oo Partially verified 10 162,932,532  \nDistrict  \nEmployees not yet 0 0  \naccessed on the payroll by  \nJune 2023 (new records),  \nNo shows accounted for 8  \n108,724,152  \nand those confirmed to  \nhave exited the city\n3. Planned recruitments - 35 653,317,140 Refer to the approved and  \ncleared recruitment plan  \nby MoPS\n4. Total Wage budget for 592 8,043,284,238 the payroll\n5. Salary arrears (Residual 1 784,214 arrears verified by Internal  \nAudit and approved by  \nMoFPED)  \nTotal Wage and arrears 592 8,044,068,452 budget for the payroll", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], "page": 15, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Siting, drilling and installation of 90,234,600  \n15/09/2022 boreholes\n2. Construction of 5 Stance Lined VIP 24,625,792  \n15/09/2022 Latrine At Kabolwa TC", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], "page": 18, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Delayed procurement affects timely implementation of planned activities. \nRecommendation  \nThe Accounting Officer should ensure procurements processes are commenced and completed timely. \n3.1.2.4 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1 and 4.1.4, of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that;  \n\u00a9 Training of water user committees as one of the eligible activities to be implemented.  \no All DLGs should have water quality testing kits.  \no DLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nI reviewed the implementation of the Grant activities and noted the following;  \ne The district did not test water quality for three boreholes implemented at UGX.90,234,600 and neither was a report submitted to Ministry of water and Environment. \no All 7 sites visited during inspections had water user committees, however, 4 (57%) were functional while 3 (43%) were not functional. Details are shown in the table below; \nNo Water Projects/facilities Number Sites with Sited  \nof Sites Water User without Visited Committees user committees \n1 Drilling and installation of boreholes 2 2 0 2 Rehabilitation of boreholes 5 2 3 \nTOTAL 7 4 3 \nFailure to test water could be a health harzard to those consuming it. o \n\u00a9 Without functional water user committees, the installed/rehabilitated facilities are likely to end up vandalised and unclean hence frustrating the overall objective of \n3.1.2.5 Monitoring  \n3.1.2.5.1 Preparation and submission of quarterly reports  \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}]], "page": 19, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. 10 January, Quarter 3: 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], "page": 20, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Construction of 5 stance lined \u00a9 Project was completed within the duration in the VIP Latrine at Kisomere contract.  \nPrimary School under Buliisa o Deep crack was observed in the bathroom wall.  \nSub County under SFG  \no There were cracks observed in the splash apron.  \n2,  \nConstruction of a 5 stance VIP \u00a9 Project was completed within the duration in the line latrine at Paraa P/S contract.  \nNwego Sub county under SFG e The splash apron had cracks.\n2. Construction of a 2 stance o Project was completed within the duration in the lined latrine with a urinal contract.  \nshelter at Kisomere P/S under \u00a9 Works were done as per bills of Quantities and SFG workmanship was satisfactory.\n3. Construction of a 5 stance VIP \u00a9 Project was completed within the duration in the line latrine at Kakoora contract.  \nPrimary school under SFG  \ne Works were done as per bills of Quantities and workmanship was satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], "page": 28, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"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.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], "page": 33, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3.2 Release of Funds for PDM Administrative Costs  \nAccording to a letter from the National Coordinator of the PDM dated 29!\" September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX. 1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include;  \noe PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30th November 2022 (Quarter 1 release).  \n\u00a9 Consolidated allowances for the Parish Development Committee (PDC) meetings, 0 Consolidated allowances for Monitoring and Evaluation by PDC members,  \neo Stationery, and  \no Refreshments \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.37,000,000, out of which, only UGX.27,750,000 (75%) was received, leading to a shortfall of UGX.9,250,000 (25%). \nMobilisation and monitoring of PDM beneficiaries by the PDCs was greatly affected especially in the last quarter of the financial year. \nThe Accounting Officer explained that the mandate to release funds lied with the MoFPED. \nI noted that 10 PDM SACCOs had disbursed UGX.523,115,000 (51%) out of the PRF received of UGX.1,016,279,298 leaving UGX.493,164,298 (49%) undisbursed. Details are in Appendix 17. \nLow disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nRecommendation  \nThe Accounting Officer should investigate further why funds disbursements are low so that solutions can be provided.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}]], "page": 36, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3.4 Review of Governance Structures  \nParagraph 21 of 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 User handbook for PRF under Pillar 3, version 22nd October; 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 require that;  \nThe LG Accounting Officers (AO) as Chairperson, the District Production Officer o  \n(DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, \u00a9  \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \nAPDMSACCO shall hold a General meeting to; pass byelaws, admit new members, o  \nelect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Executive Committee shall be the decision making body for the SACCO and o  \nhave 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans.  \no The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems.  \n\u00a9 The Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that o  \nPDM SACCO, in a branch of a supervised financial institution that is convenient for \ngroups and SACCOs, and Continuous data collection at household and community levels.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}]], "page": 37, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Parish  \ne The 8 PDCs were not fully constituted as per Management did Development  \nthe guideline as shown in Appendix 18  \nnot respond to Committees  \n\u00bb The parish priorities were not prepared in the the  \nissues (PDC)  \nprescribed format showing category, name of raised.  \npriorities, quantity, location and expected  \ndate of implementation.  \ne The PDCs did not hold all 4 quarterly meetings  \nas shown in Appendix 19  \n\u00b010 PDCs did not prepare quarterly  \nperformance reports.  \n\u00b0 The PDCs received of UGX.27,750,000 was  \ninadequate to facilitate the activities of the  \nPDC\n3. PDM  \nSACCO \u00a9 10 PDM SACCOs with fully constituted Boards The Accounting Board  \ndid not hold regular Board meetings.  \nOfficer explained that the boards lacked funding to facilitate their operations.\n4. SACCO  \ne 10 Sampled SACCOs did not constitute the Management did Committees and Production, Marketing, Business Development not respond to Sub Committees services, Finance and investment sub- the issues Committees. Details are shown in Appendix raised.  \n20.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], "page": 38, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e Lack of a fully constituted Parish development committee affects effective operations of the PDM SACCOs.  \ne Failure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.  \n\u00bb Failure to hold regular board meetings affects effective oversight over PDM SACCO activities.  \ne Lack of sub-committee affects timely resolution of issues thus affecting effective PDM SACCO operations. \nRecommendation  \nThe Accounting Officer should;  \n\u00b0 ensure that the Core implementation team prepares quarterly reports as required by the guidelines.  \nensure the core implementation team fully constitutes Parish development", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}]], "page": 38, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "o A 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.  \no The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \no A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \n0 The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \no The Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations registration", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}]], "page": 39, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM \u00a9 37 SACCOs were not licensed to take The  \nAccounting SACCOs Under the on the business of lending under explained that the Microfinance  \nMicrofinance Institutions money \\| registration of these Institutions Money lenders act as detailed in Appendix SACCOS is underway Lenders Act 21  \nafter the completion of probationary registration.\n2. Registration  \nof \u00a9 5 Enterprise groups in 1 PDM SACCO \\| The  \nAccounting Enterprise Groups as were not registered by the Officer explained that Community Based Community Development Officers at the  \nenterprise Organizations  \nthe Sub County as Community Based registration is a Organizations (CBOs). Details are in continuous exercise Appendix 22  \non the PDMIS.\n3. Update of SACCO \u00b010 SACCOs did not have a PDM The  \nAccounting Enterprise and member registers / updated PDM Officer explained that Household Registers member registers contrary to the the  \nenterprise", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], "page": 39, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e putin place measures to ensure that the Sub-County Community Development Officer registers these outstanding enterprises as Community Based Organizations (CBOs).  \nensure that PDM SACCO registers are periodically reviewed by the focal person \u00ae \nto ensure they are updated. \n5.3.6 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 & -", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}]], "page": 40, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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;  \n\u00b0 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.  \nEach 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.  \nNo 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 PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \n\u00a9 109 out of 209 farmer later they were reduced enterprise/households from 10 PDM to 7 and crops for food SACCOs implemented projects that security was open. are not from the priority commodity These were; dairy, list. Appendix 26 refers. \npoultry, piggery, fish, coffee, horticulture and food security.  \nLoan Application and \u00b0 16 beneficiaries in 7 Parishes accessed The Accounting Officer Approval Process \nloans before 5 June 2023 were not explained that with the selected through the PDMIS. Details upgrading of the are in Appendix 27. \nPDMIS, the loan \u00b016 beneficiaries in 7 Parishes who application and approval accessed loans after 5 June 2023, are now done through there was evidence that they had the system.  \nbeen vetted by a village meeting  \nconvened by the enterprise groups.  \ne 16 beneficiaries in 7 parishes accessed  \nloans from enterprise groups where  \nthey were members.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}]], "page": 40, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Insurance Policy for oe 13 PRF beneficiaries who carried out The Accounting Officer Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}], "page": 41, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Key performance indicator(s) Planne Are there clear Is the Conclu Conclu (Measure)  \nd targets and performan sion at sion at Target performance ce Activit Output for the indicators to indicator y Level level Financi measure used by (Fully (Fully al year performance Managem Quanti Quanti quantification? ent fied/N fied/N (Yes/No) If no reasonabl ot fully ot fully give the reason e?  \nQuanti Quanti (Yes/No) fied) fied) If no give  \nthe reason  \n(A) (B) (C) (D) (E) (F) (6) (H) (2) (3) (K)  \n1 06 01- 06060302 000006- Water Design of Uribo Piped Number of Piped Water Scheme  \nNATURAL Environ Strategy for Planning develop Water Scheme designed  \nRESOURC ment NDP II and ment", "metadata": {"headings": [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}], "page": 50, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "perform ned there perfo usion usion eted ed nt nt ual orm Conclus Conclus ance Targ clear rman at at amou budge releas Spent Per anc ion at ion at indicato et targe ce Activi Outp nt t UGX ed UGX for e activity output r(s) for ts indica ty ut UGX (\u2018000\u2019 UGX (\u2018000\u2019 ma Vari level level (Measur the and tor Level level (000\u00b0 ) (\u2018000\u2019 nce anc (Fully/ (Fully/ e) Fina perfo used (Fully ) )  \ne Partial/ Partial/ ncial rman by (Fully Quan  \nNot Not year ce Mana Quant tified  \nImplem Implem indica geme ified/ /Not  \nented)- ented)- tors nt Not fully  \nExtent Extent to reaso fully Quan  \nof of meas nable Quant tified  \nimplem implem ure ? ified) )  \nentatio entatio perfo (Yes/  \nn of n of rman No) If  \nactivity output ce  \nno  \nquant give  \nificati  \nthe  \non?  \nreaso  \n(Yes/  \nn  \nNo) If \nno \ngive the \nreaso", "metadata": {"headings": [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}], [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}], [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}]], "page": 52, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "n  \n(A) (B) (C) (D) (BE) (F) (6) (H) \u00a9 (J) (K) (L) (M) (N) (0) (P) (Q) (R) (S) =(H  \n-P)  \n06- 01- 06060302 000006- Wate Design of Number 1 Yes Yes Fully Fully 247,01 247,01 247,01 243,14 0 1 Not Partially NATURA Environ Strategy Planning Uribo Piped of Piped  \nquantif quanti 2,556 2,556 2,556 4,981  \nimpleme impleme L ment for NDP III and devel Water Water  \nied fied nted nted RESOUR and implement Budgeting opm Scheme Scheme  \nCES, Natural ation services ent designed  \nENVIRO Resour coordinatio grant Construction Number 1 Yes Yes Fully  \nFully  \nNMENT, ces n of a five of 5 quantif  \nimpleme  \nCLIMAT Manag developed. stance VIP Stance ied  \nnted  \nE ement  \nLatrine in VIP  \nCHANGE Kabolwa latrines \n48", "metadata": {"headings": [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}]], "page": 52, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LAND Trading construct  \n,  \nAND Centre ed  \nWATER  \nDeep Number Yes Yes Fully  \nFully  \nBoreholes of quantif impleme drilling boreholes ied nted (Hand  \ndrilled  \npump)  \nRehabilitatio Number Yes Yes Fully  \n14 Fully  \nn of of quantif impleme borehole boreholes ied nted rehabilite  \nd  \n260002- Ugan Routine Number 21,9 Yes Yes Fully Fully 382,36 407,36 352,25 9.4 Partially Partially District , Mechanised of  \nquantif quanti 1,601 5,601 4,880 Impleme impleme Urban Road maintenanc kilometer ied fied  \nnted nted and  \nFund e of 21.9km s  \nCommuni  \nmaintaine  \nty Access d  \nRoad Routine Number 284.0 Yes Yes Fully  \n207 76.3 Partially  \nMaintena Manual of quantif Impleme nce maintenanc kilometer ied nted e  \ns  \nmaintaine  \nd  \n12- 02- 120301051 320066- UGIF Construction Number Yes Yes Fully Substa 503,20 503,20 439,20 356,73  \nPartially Partially HUMAN Populat 0-Hospitals Health of a staff of staff  \nquantif ntially 1,812 1,812 2,875 0,385  \nImpleme impleme CAPITAL ion and HCs System house at houses  \nied quanti nted nted DEVELO Health, rehabilitate Strengthe Buliisa construct  \nfied  \nPMENT Safety d/expande ning  \nGeneral ed at  \nand d Hospital Buliisa \nManag \nGeneral  \nement  \nHospital  \nUGIF Conduct Number Not No, Yes Not  \nN/A intergrated of indica the fully  \nmonitoring monitorin ' ted amoun quantif  \nand g and t of ied  \nsupervision supervisi monito  \nof ongoing on visits  \nring  \nprojects  \nand \nsuperv ision visits are  \nnot \n49 \nmentio ned", "metadata": {"headings": [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}], [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}], [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}], [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}], [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}]], "page": 53, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGIF Conduct Number Not No, Yes Not  \nN/A  \nenvironment of indica the fully  \nal and environm ted amoun quantif  \nimpact ental and t of ied  \nassessment impact enviro  \nin new assessme nment  \nconstruction nts in  \nal and  \nsites new impact  \nconstructi  \nassess  \non sites ments  \nare  \nnot  \nmentio  \nned  \n01-  \n320159- UGIF Project Number Not No, Yes Not Substa 1,975, 4,709, 4,709, 2,571, N/A Partially Educati Secondar monitoring of site indica the fully ntially 908,31 564,20 564,20 696,73  \nimpleme on,Spor y and visits ted amoun quantif quanti 4 9 9 3 nted ts and Education supervision t of ied fied  \nskills Services monito  \nring  \nand  \nsuperv  \nision  \nvisits  \nare  \nnot  \nmentio  \nned  \nUGIF Construction Number 1 Yes Yes Fully  \n0 Partially  \nof Kihungya of seed quantif  \nImpleme  \nSeed schools ied nted Secondary  \nconstruct  \nSchool  \ned  \n12- 01-  \n320157- Educ Construction Number 1 Yes Yes Fully Fully 3,042, 3,042, 3,042, 3,034, 1 0 Fully Fully HUMAN Educati Primary ation of 5 Stance of 5  \nCAPITAL on,Spor Education grant Lined VIP at Stance  \nDEVELO ts and  \nServices Kakoora P/S VIP  \nPMENT skills Form latrines  \nerly  \nconstruct  \nSFG  \ned \nquantif quanti 030,32 030,32 030,32 282,26  \nimpleme impleme ied fied 4 4 4 4 nted nted \n50 \nConstruction Number 1 Yes Yes Fully  \n1 Fully of 5 Stance of 5 quantif  \nimpleme VIP Latrine Stance ied  \nnted  \nat Paraa P/S VIP  \nlatrines  \nconstruct  \ned  \nConstruction Number 2 Yes Yes Fully  \n2 Fully ofa2and5 of 2 and quantif  \nimpleme Stance VIP 5 Stance ied  \nnted Latrine at VIP  \nKisomere  \nlatrines  \nP/S  \nconstruct  \ned  \nSupply of 4 Number 132 Yes Yes Fully  \n132 Fully seater desks of 4 quantif  \nimpleme in Paraa seater ied nted P/S,  \ndesks  \nKisansya", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}], [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}], [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}]], "page": 54, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 2 unit teachers house\n- 2 unit teachers kitchen\n- 2 stance line VIP latrine Tor block- teacher\u2019s house\n- 2 stance line VIP latrine block-  \nAdministration block\n- 5 stance line VIP latrine block- boy\u2019s block\n- 5 stance line VIP latrine block- girls\u2019 block", "metadata": {"headings": [{"headings_0": {"content": "1,503,520,098", "page": 60, "level": 2}}], "page": 60, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1,701,946,460 \n56 \nProject Contract \\_ Contractor Start date Enddate Photo  \nInspection remarks \\| Amount \nConstruction of 299,614,900 Bertllanz 05/05/2022 05/05/2023  \nWindows not fixed Staff Staff house at Engineering  \nno glass in the doors Avogera HC III Ltd  \nfloor not casted \nno plumbing medical \nnot painted \nConstruction of  \nNo glass in doors and Staff house at  \nwindows  \nButiaba HC III  \nGrinding of terrazzo not done \nUndercoat \npaint applied, not final paint \nupgrading of 615,197,940 Bertllanz 01/01/2022 30/06/2022  \nTerrazzo not done Kihungya health Engineering  \nFinishing not done centre IT to Health Ltd  \nUndercoat paint CentrE III  \napplied, not final \npaint \nTotal : 914,812,840 \n57 \nAppendix 11: Non-inclusion of clause on mitigation of environmental and social risks in the contract  \nSN Procurement Subject of procurement Provider/Contra Date of award of Contract Sum \nAudit Remarks Ref. No ctor contract  \n1 Buli576/Wrks/2022 Construction of 5 stance M/s Amboli 15th May/2023", "metadata": {"headings": [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}, [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}], [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}], [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}], [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}], [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}], [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}], [{"headings_0": {"content": "Undercoat", "page": 61, "level": 1}}], [{"headings_0": {"content": "Undercoat", "page": 61, "level": 1}}], [{"headings_0": {"content": "Undercoat", "page": 61, "level": 1}}], [{"headings_0": {"content": "paint", "page": 61, "level": 2}}], [{"headings_0": {"content": "paint", "page": 61, "level": 2}}], [{"headings_0": {"content": "paint", "page": 61, "level": 2}}], [{"headings_0": {"content": "paint", "page": 61, "level": 2}}], [{"headings_0": {"content": "paint", "page": 61, "level": 2}}]], "page": 60, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- lined VIP Latrine at Kisomere Enterprises Limited Primary School under Buliisa  \nSub County under", "metadata": {"headings": [{"headings_0": {"content": "paint", "page": 61, "level": 2}}], "page": 62, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Buliisa DLG Biiso Biiso Biiso PDM Sacco Ltd e Beans growing", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000 \ne Maize growing e Piggery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}]], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2. Buliisa DLG Biiso ward Biiso Biiso T/C PDM Sacco e Poultry Rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000 \ne Produce business e Piggery Rearing  \ne Beans growing  \ne Maize growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}]], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. Buliisa DLG Bugana Bugana Buliisa PDM Sacco Ltd \u00a9 Cassava Growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000 \ne Piggery  \n\u00a9 Poultry rearing e Maize growing o Fishery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}]], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4. Buliisa DLG Western ward Western Buliisa PDM Sacco Ltd e Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000 \nFishery \nPoultry rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, [{"headings_0": {"content": "Fishery", "page": 92, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 92, "level": 2}}]], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5. Buliisa DLG Western ward Western Butiaba PDM Sacco Ltd e Fishery", "metadata": {"headings": [{"headings_0": {"content": "Fishery", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000 \nPoultry Rearing Produce business", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}]], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6. Buliisa DLG Kigwera Kigwera Kigwera PDM Sacco Ltd e Cassava Growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000 \ne Piggery  \ne Poultry rearing e Maize growing e Fishery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}]], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7. Buliisa DLG Kisansya Kisansya Kigwera PDM Sacco Ltd e Cassava Growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000 \noe Tomato growing \u00bb Piggery  \no Poultry rearing  \ne Fishery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}]], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "8. Buliisa DLG Garasoya Garasoya Kihungya PDM Sacco Ltd e Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000 \ne Beans growing e Maize growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}]], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9. Buliisa DLG Waaki Waaki Kihungya PDM Sacco Ltd oe Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000 \ne Maize growing \n88 \no Tobacco growing o Piggery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}]], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10. Buliisa DLG Mubako Mubako Ngwedo PDM Sacco Ltd o Groundnut growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}], "page": 93, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000 \ne Cassava growing o Maize growing  \n\u00b0 Produce dealing o Bee keeping Total \n89 \nAppendix 26: Failure to select and implement prioritized flagship projects SN Vote Parish Name of \nList of flagship Are the flagship \nHow many Number of How many How many of the Name Name SACCO projects per projects consistent enterprises are PDM of the farming SACCO \nwith the priority implementing enterprise enterprises enterprises are commodities flagship Ss are farming from the priority selected by the LG? projects \nenterprises commodity list \nBuliisa Biiso Biiso Biiso PDM Beans growing Yes DLG \nSacco Ltd  \nMaize growing \nPiggery \nBuliisa Biiso ward Biiso Biiso T/C Poultry Rearing Yes DLG \nPDM Sacco Produce business Piggery Rearing  \nBeans growing  \nMaize growing  \nBuliisa Bugana Bugana Buliisa Cassava Growing Yes DLG \nPDM Sacco Ltd \\_ Piggery Poultry rearing \\_  \nMaize growing \nFishery \nBuliisa Western Western Buliisa Goat rearing Yes DLG ward PDM Sacco Ltd Fishery  \nPoultry rearing \n16 16 16 0 17 17 14 \n48 48 40 28 \n22 22 22 \nBuliisa Western Western Butiaba Fishery Yes 19 19 10 DLG ward PDM Sacco Ltd Poultry Rearing  \nProduce business  \nBuliisa Kigwera Kigwera Kigwera Cassava Growing Yes  \nDLG \nPDM Sacco Ltd Piggery Poultry rearing Maize growing Fishery \n16 16 16 11 \n90 \nBuliisa Kisansya Kisansya Cassava Growing Yes DLG  \nKigwera PDM Tomato growing  \nSacco Ltd Piggery  \nPoultry rearing \nFishery \nBuliisa Garasoya Garasoya Goat rearing Yes .  \nDLG  \nKihungya PDM ' Beans growing  \nSacco Ltd  \n\\| Maize growing \nBuliisa Waaki Waaki Kihungya Goat rearing Yes DLG  \nPDM Sacco Ltd  \nMaize growing  \nTobacco growing Piggery \n10 Buliisa Mubako Mubako Ngwedo Groundnut Yes \\|  \nDLG  \nPDM Sacco Ltd growing  \nCassava growing  \nMaize growing  \n\\_ \n\\| Produce dealing Bee keeping \n16 16 14 \n20 20 20 20 20 20 \n15 15 14  \n209 209 180 71 \n91 \nAppendix 27: Loan application and approval process  \nSN Parish Name of SACCO Name of PRF Was the Date Loan  \nWere Were they Audit Remarks Name \nbeneficiary \nbeneficiary loan Amount as the loan vetted by a from the was per SACCO benefici village approved obtaine records ary meeting PDM d  \nselected convened by enterprise through the the \nenterprise \nPDMIS  \ngroups", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}], [{"headings_0": {"content": "beneficiary", "page": 96, "level": 2}}], [{"headings_0": {"content": "beneficiary", "page": 96, "level": 2}}], [{"headings_0": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "enterprise", "page": 96, "level": 2}}]], "page": 93, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- deals in bean growing Ward PDM Robinah", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "growing \ncontrary to the LG approved Sacco Ltd enterprises. \nR oe 2 J \n: \\|  \n\\{ \n\\| :  \nN \nAhebwa 900,000 900,000 Produce Jackline dealing \n(Beans, \nRice, \nPW sce ec ae \na \\| \nMaize, \n\\|  \nIrish \\| \\| \\| \nae  \npotatoes) as \\| L  \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 99, "level": 2}}, [{"headings_0": {"content": "growing", "page": 99, "level": 2}}], [{"headings_0": {"content": "growing", "page": 99, "level": 2}}], [{"headings_0": {"content": "growing", "page": 99, "level": 2}}], [{"headings_0": {"content": "growing", "page": 99, "level": 2}}], [{"headings_0": {"content": "growing", "page": 99, "level": 2}}], [{"headings_0": {"content": "(Beans,", "page": 99, "level": 2}}], [{"headings_0": {"content": "Rice,", "page": 99, "level": 2}}], [{"headings_0": {"content": "Rice,", "page": 99, "level": 2}}], [{"headings_0": {"content": "Rice,", "page": 99, "level": 2}}], [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}], [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}], [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}], [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}]], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- garden on 1 acre in place", "metadata": {"headings": [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in produce selling contrary to the LG approved", "metadata": {"headings": [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "enterprises. \n2 Biiso Biiso Biiso Muhumuza 1,000,000 1,000,000 Piggery eae - IE \n#23 zu \n", "metadata": {"headings": [{"headings_0": {"content": "enterprises.", "page": 99, "level": 2}}, [{"headings_0": {"content": "enterprises.", "page": 99, "level": 2}}], [{"headings_0": {"content": "#23 zu", "page": 99, "level": 2}}], [{"headings_0": {"content": "#23 zu", "page": 99, "level": 2}}]], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- deals in piggery contrary to Fam  \nPDM Patrick", "metadata": {"headings": [{"headings_0": {"content": "#23 zu", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "al SSeS \nthe LG approved enterprises. Sacco Ltd LE ea NIT  \n7\\\\ \\\\e Sipe Po = ag a -Used funds purchase  \nr z \nto 3 pigs, \nfeeds om \nand build a pig sty, however, the pig sty was incomplete without a roof which damages the health of the pigs. \n95 \nIsingoma 1,000,000 1,000,000 Piggery Amon \n3 Bugana Bugana Simon 1,000,000 1,000,000 Piggery Buliisa Katusabe  \nPDM  \nSacco Ltd \nKiiza Scovia 1,000,000 1,000,000 Cassava \ngrowing \n96 \n", "metadata": {"headings": [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}, [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}], [{"headings_0": {"content": "growing", "page": 100, "level": 2}}], [{"headings_0": {"content": "growing", "page": 100, "level": 2}}], [{"headings_0": {"content": "growing", "page": 100, "level": 2}}]], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- deals in piggery contrary to the LG approved enterprises.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- funds to purchase 5 pigs, however, there\u2019s no pig sty to accommodate the pigs which puts their health at risk and could be easily lost.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in piggery contrary to the LG approved enterprises.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- funds to purchase five pigs, however, on inspection these were not seen. Only a small structure behind the household kitchen was seen acting as a pig sty.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, [{"headings_0": {"content": "growing", "page": 100, "level": 2}}]], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- garden on 1 acre in place, however, project looks abandoned and not well looked after.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 y \n4 Kisansy Kisansya Wandera 700,000 700,000 Piggery a Kigwera Jonathan  \nPDM  \nSacco Ltd \nByensi Alice 1,000,000 1,000,000 Fish \nselling \nAtugonza 1,000,000 1,000,000 Fish \nSarah selling", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, [{"headings_0": {"content": "growing", "page": 100, "level": 2}}], [{"headings_0": {"content": "growing", "page": 100, "level": 2}}], [{"headings_0": {"content": "selling", "page": 101, "level": 2}}], [{"headings_0": {"content": "selling", "page": 101, "level": 2}}], [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}]], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in piggery contrary to the approved enterprise of fishery", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- funds to purchase one female pig, 2 medium size pigs (these were not seen) and feeds.\n- pig gave birth to 6 piglets", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}]], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- pig sty was seen which puts the pigs at risk of being stolen", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- evidence was availed or seen to show existence of project\n- on fish rack seen", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5 Garasoy Garasoya Asiimwe 1,000,000 1,000,000 Beans", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in bean growing a Kihungya Moses", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "growing \ncontrary to the LG approved PDM Mukyaki enterprises. Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, [{"headings_0": {"content": "growing", "page": 101, "level": 2}}]], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- garden on 2 acres in place, however, weeding is not done which might lead to very low harvest yields.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 101, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "97 \nMugisa 900,000 900,000 Rabbit 2 3 \nfa : Bi Th? Fy Fes Br  \n% & \\* ay Robert \nrearing 4 uf,  \n\u00a7 4  \n\u2018  \n\u00a2", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, [{"headings_0": {"content": "growing", "page": 101, "level": 2}}], [{"headings_0": {"content": "growing", "page": 101, "level": 2}}], [{"headings_0": {"content": "growing", "page": 101, "level": 2}}]], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in rabbit rearing and piggery contrary to the LG approved and \u201cOF enterprises.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 101, "level": 2}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \npiggery \nane  \nnb Tae  \n' Pr to two", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}], [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- funds purchase pigs and 8", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n6 Waaki Waaki Ronald 800,000 800,000 Maize \n=  \nf 4 \\| \nre ve \n> \u00bb \\_ \nLeal \nfae : \nbe? ie  \nr \nBR \n\\\\ \nLf \n\\| 3 gr . A \u00ae TB = 7 Gun  \naz FE = 50  \n. a ER hes wt \u2014\u2014\u2014 2 BE \\| x  \nix 4 \\| iu  \n\u201aBi  \nye aos  \nSak \nimprove on rabbit structure", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}, [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}], [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}], [{"headings_0": {"content": "re ve", "page": 102, "level": 3}}], [{"headings_0": {"content": "re ve", "page": 102, "level": 3}}], [{"headings_0": {"content": "Leal", "page": 102, "level": 2}}], [{"headings_0": {"content": "Leal", "page": 102, "level": 2}}], [{"headings_0": {"content": "Leal", "page": 102, "level": 2}}], [{"headings_0": {"content": "BR", "page": 102, "level": 3}}], [{"headings_0": {"content": "BR", "page": 102, "level": 3}}], [{"headings_0": {"content": "BR", "page": 102, "level": 3}}], [{"headings_0": {"content": "BR", "page": 102, "level": 3}}], [{"headings_0": {"content": "BR", "page": 102, "level": 3}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- pigs are housed in the household kitchen which puts the household\u2019s hygiene at risk of deterioration.", "metadata": {"headings": [{"headings_0": {"content": "BR", "page": 102, "level": 3}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, [{"headings_0": {"content": "BR", "page": 102, "level": 3}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in maize growing Kihungya Munguryek  \ngrowing wf 4", "metadata": {"headings": [{"headings_0": {"content": "BR", "page": 102, "level": 3}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "AL contrary to the LG approved , \nPDM \nre Rn ot ae enterprises. \nbe \u201ceat EN \nSacco Ltd  \nIr v any  \n\u201c \\* nt  \nKi  \nre a  \na \nrH 4 \n", "metadata": {"headings": [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, [{"headings_0": {"content": "BR", "page": 102, "level": 3}}], [{"headings_0": {"content": "BR", "page": 102, "level": 3}}], [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}], [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}], [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}], [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- garden on 1 acre in place which \u00a5  \nPT bates", "metadata": {"headings": [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "sea  \n4 : Rd was rented. i  \ny \no  \na %  \nae We \nATSC \nY \n98", "metadata": {"headings": [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}, [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}], [{"headings_0": {"content": "ATSC", "page": 102, "level": 5}}], [{"headings_0": {"content": "ATSC", "page": 102, "level": 5}}], [{"headings_0": {"content": "ATSC", "page": 102, "level": 5}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}