{"paragraphs": [{"content": "1. Maintenance of Kakamar-Lolelia road (7km)\n2. Construction of Sidok Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}]], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Rehabilitation of boreholes due to delayed supply of assorted borehole spare parts to Water Department", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Construction of 2 stance latrine at Kamacharikol HCII Kathile south Sub county", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Installation of Solar power at Lobongia HCII staff house Refer to Appendix 5 for details", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer explained that Partial/ non-implementation of planned activities on capital projects were due to delayed procurement process. \n1.1.7 Delivery of Services from Implemented Activities  \nT undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \ndecked 2A Service Delivery under URF and DDEG  \nI sampled three (3) activities with a total expenditure of UGX. 137,663,200. The significant findings are provided in the table below. \nProgram Activities Amount Pictorial Summary of Audit Manageme Spent UGX Evidence findings conclusio nt (\u2018000\u2019) (Time, n Response Quality,  \nQuantity,  \nCost and \nFunctionalit \nPeriodic oe", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}]], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- was -Grass-fast Managemen Maintenance  \ngraded but growing t explained of Kateleng-  \ngrass is fast and  \nthat this was Lois-Kiakmat  \ngrowing along drainage due to road(12km)  \nand might being budget cuts narrow it. destroyed from URF. by  \nrelentless  \nrainfall.  \nThe roads  \ngangs  \nshould be  \nfacilitated  \nto  \nmaintain  \nthe road", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], "page": 11, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Recommendation  \nI advised the Accounting Officer to engage the responsible authorities for additional funding to be able to deliver the required services. \n1.1.7.2 The service delive  \nunder focus areas  \nI sampled Five (5) out of Fourteen (14) activities in five (5) focus areas with a total expenditure of UGX. 3,702,947,226, for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nKey Recommendation(s) \nDevelopment  \nyet it should be intended to be motorized so that each can serve more than 5,000 people with the specific rural growth centre and beyond  \nEducation  \nConstruction Boys dormitory\u2019 at \ne I advised the Accounting Officer to the district should fast track the motorising of the wells for improved service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}]], "page": 11, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- ~-All-piped-water supply systems being constructed in the DLG--must- have approved engineering designs from the Ministry of Water and Environment.  \noe All DLGs should have water quality testing kits.  \nDLGs should test at least 20% of the already existing water sources across the oe  \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \no All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 3}}], "page": 18, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- All the 7 projects were sufficiently--supervised by their respective user committees.  \noe All expenditure amounting to UGX. 474,914,797 was sufficiently accounted for.  \no All the seven Projects/programs were reviewed by the internal auditor  \noe All the seven (7) Projects/programs were monitored by different stakeholders and committees such as the district quality assurance and the Performance Management Committees.  \nAll the seven (7) Projects worth implemented the recommendations made by the e  \nDistrict.", "metadata": {"headings": [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}], "page": 22, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- \\- -\\\\.-. as per the percentag budget (A-B)  \nguidelines e (budget) (UGX)  \nInfrastructure Projects \\| Minimum  \n95%", "metadata": {"headings": [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}], "page": 30, "document_name": "Kaabong 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's 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": "place.", "page": 33, "level": 1}}], "page": 34, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\- I--designed audit procedures to assess whether the PDM Pillars -have-- been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;", "metadata": {"headings": [{"headings_0": {"content": "place.", "page": 33, "level": 1}}], "page": 36, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.1 \nFunding of PDM Activities in the District  \nMoFPED released a sum of UGX. 8,475,000,000 to finance 85 PDM SACCOs in Kaabong District in the financial year 2022/23, with 84 SACCOs receiving UGX. 100,000,000 each, and I PDM SACCO receiving 75,000,000 to develop and implement viable community led income generating activities. The district also received UGX. 85,048,140 for the PDM Administrative costs, which was paid to PDCs. \n5.2 Positive Observations  \nI noted the following areas where the District had commendable performance; \nUGX 85,048,140 meant for PDM Administrative and Coordination activities was \u00b0  \nutilized for the intended purpose and supported by relevant documentation.  \nThe training of trainers (Core Implementation team) at the District was carried out, and the consolidated report was prepared and submitted to the PDM National Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, [{"headings_0": {"content": "place.", "page": 33, "level": 1}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}]], "page": 36, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.4 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\" 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). \nThe Parish Development Committee (PDC), which comprises 7 members of the o  \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o  \ninternal control systems.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 1}}]], "page": 39, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All the 85 SACCOs were not licensed to take I informed Accounting Officer that.  \n. SACCOs Under the on the business of lending under the matter would be brought to the Microfinance  \nMicrofinance Institutions money lenders act attention of the PDM Secretariat. Institutions Money as detailed in Appendix 16.  \nLenders Act, 2016  \nI advised the Accounting Officer to As a result, enforcement of recovery of PRF seek for clarification from the PDM from beneficiaries by the PDM SACCOs may \\| Secretariat on this matter.  \nbe legally challenged leading to loss of  \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 42, "level": 2}}], "page": 42, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nAccounting Officer explained that the SACCOs were given 2 years by the Registrar of Companies, after which they would apply for permanent registration and Licensing.  \n\u2014L \nThe failure to register Enterprise Groups as Community Based Organizations may lead to extending PRF to Enterprise Groups that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 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 - \nInclusion, 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:", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, [{"headings_0": {"content": "registration", "page": 42, "level": 2}}], [{"headings_0": {"content": "registration", "page": 42, "level": 2}}], [{"headings_0": {"content": "registration", "page": 42, "level": 2}}], [{"headings_0": {"content": "registration", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Maintenance Facility Building Maintenance Repair - vehicle  \nService, Maintenance groups to land-Support Travel School Secondary Sidok buildings residential of Construction school primary Nachakunet and of Construction school primary Toroi house on Completion", "metadata": {"headings": [{"headings_0": {"content": "Others", "page": 48, "level": 3}}], "page": 48, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "71. au ban", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], "page": 58, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nSACCO  \nfunded \nKotome PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \n7 Kangios PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nKajiir PDM SACCO 100,000,000 100,000,000  \nThe SACCO was fully \nfunded \nLoteleit PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nNarogos PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \n11 Lochokei PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nMorunyang PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \n3 Lolelia PDM SACCO 100,000,000 100,000,000  \nThe SACCO was fully \nfunded \nKaimese PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nMorukinei PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nLokiyekes PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \n7 Leeny PDM SACCO 100,000,000 100,000,000  \nThe SACCO was fully \nfunded \nMuledo PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nNakatapan PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nLotim PDM SACCO 100,000,000 100,000,000  \nThe SACCO was fully \nfunded \n1 Kosui PDM SACCO 100,000,000 100,000,000  \nThe SACCO was fully \nfunded \nKaloboki PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nMorukori PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nKakutatom PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \n", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}]], "page": 58, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 100,000,000 100,000;000  \n~The \u2014-SACCO \u2014-was--fuliy-", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], "page": 59, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SACCO  \nfunded \nKasimeri PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nLocherep PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nLotanit PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nKapalu PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nLokinene PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \n37 Kalongor PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nLosogolo PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCOPDM SACCO funded \nMorulem PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nLokolia PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nKomuria PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nLoputuk PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \n(eal Biafra PDM SACCO 100,000,000 100,000,000  \nThe SACCO was fully \nfunded \n= Pajar PDM SACCO 100,000,000 100,000,000  \nThe SACCO was fully \nfunded \nCampSwahili PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nKomuria East PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \n47 KapilanBar East 100,000,000 100,000,000  \nThe SACCO was fully \nPDM SACCO funded \nKapilanBar West 100,000,000 100,000,000  \nThe SACCO was fully \nPDM SACCO funded \nCentral PDM 100,000,000 100,000,000  \nThe SACCO was fully \nSACCO  \nfunded \nLokerui Centre 100,000,000 100,000,000  \nThe SACCO was fully \nPDM SACCO funded \n57 Kakamar-PDM.....-\\|.-..100,000,000-..... --100,000,000 \u2014", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}]], "page": 59, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- was. fully", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}], "page": 60, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}], "table_of_contents": []}