{"paragraphs": [{"content": "6. Bee dan \\| Flle SE I \\| 7/7  \n\u2014 FE Was aaa i Ir Y", "metadata": {"headings": [{"headings_0": {"content": "ee a", "page": 15, "level": 4}}], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "=. J Pan \n\\|! eg Nein Se en  \n\u2019  \ni IE beiten  \nOxygen tanks in the hospital \\| Cylinders placed near the \\| Empty Oxygen bank \n\\| corridors patients \\| \nThe Accounting Officer explained that part of the Hospital was pipped with funding from MoH and with the new oxygen plant being constructed, it was anticipated that other sections of the hospital would be connected. \nRecommendation \nI advised the Accounting Officer to expedite the construction of the new oxygen plant. \n4.10 Non-functional incinerator \nI observed that the incinerator for the Regional Hospital was not functioning and this has led to accumulation of hazardous medical waste as shown in the pictures below. \nThe Accounting Officer attributed this to inadequate non-wage recurrent budget to procure fuel to operate both the incinerator and the Hospital Standby Generator. However, the Accounting Officer promised to engage MoFPED and MoH to provide additional funds to run the incinerator and the standby generator. \nRecommendation \nI advised the Accounting Officer to consider engaging other development partners for additional funds. In a meantime, the Accounting Officer should continue to engage MoH and MoFPED to increase funding of non-wage recurrent activities. \n4.11 Unmaintained Hospital Equipment  \nI observed that machines such as the fabric dryer, bottle crasher, autoclaves were non-functional due to failure by the Regional Hospital to service them on time. I also noted that no service log/record was maintained by the Hospital. The hospital relied on support provided by MoH through their central machine workshop. Below are pictures of non-functional machines.  \n. \n= Th \n= \na > \nDE \n>  \nNonfunctional Bottle erusher \nserviced = \\| washing \n$ m a  \n\\| Be  \nUn- = dev i 4 & broken  \nObsolete boiler that had not Non-functional autoclaves dryer been used \\| \nThese machines are obsolete and are deteriorating annually thus affecting the useful life. Besides, the non-functionality has affected the delivery of services to the community. \nThe Accounting Officer attributed this to the lack of a medical maintenance workshop, and inadequate staffing. The Regional Hospital has only one engineering \n4.12 Dilapidated hospital structures  \nAudit observed that the Regional Referral Hospital amenities were dilapidated and non-functional barely seven (7) years after the hospital underwent major renovations totalling to UGX.23.2 billion. Refer to the pictures below. \nJe", "metadata": {"headings": [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}], [{"headings_0": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}]], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "DE", "page": 16, "level": 1}}], "page": 20, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. 02 o'o 00  \ns\u0131 \u2018oo 00 T S\u0131 \u2018oo 00 0 6\u2019S \u20189 00 z  \n6\u2019S \u2018Ob oo 0", "metadata": {"headings": [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}], "table_of_contents": []}