reports/chunks/Amuru District Local Government Report of the Auditor General, 2023.chunks.json

{"paragraphs": [{"content": "The Accounting Officer explained that the supplementary funding was  \nrequested for by the Vote to fill the wage-underfunded gap and  \nplanned recruitment. The utilized wage was occasioned by delayed  \nrecruitment due to delayed clearance by MoPS.  \n2.2 Validation of employees on the entity payroll  \nThe District had 1,259 employees on the IPPS payroll of which 1,210 I  \nadvised the (96%) were fully verified and 49 (4%) did not show up.  \nAccounting Officer to regularly review the In addition, 40 individuals had not accessed the payroll by end of Municipal  \nCouncil June, 2023. These were captured as new records in my determination payroll to promptly of the District wage bill.  \nremove such employees and avoid continued loss to The following observations were made;  \ngovernment.  \nFor staff on transfer a) 1,210 (96%) employees appeared for the validation exercise and of service, I advised presented all the pre-requisite documents to confirm their the Accounting Officer existence and regularity of recruitment.  \nto initiate a process of transfer of salary b) A total of 49(4%) employees on the payroll did not appear for  \npayment to their new the validation and were categorized as follows;  \nduty stations,  \nI advised the i.  \n19 employees who did not appear for the headcount were Accounting Officer to accounted for by the Accounting Officer as being away for have the new records genuine reasons, which included study leave abroad, staff access the payroll.  \nwho had no National IDs at the time of validation.  \nii.  \n17 employees were confirmed to have exited the District due I also advised the to death, dismissal, abscondment, retirement, transfer of Accounting Officer to service, and those who are known to the Accounting Officer investigate  \nthe", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}], "page": 13, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e The employees who were confirmed to have exited the  \nDistrict had either died, retired, absconded or had been  \ntransferred.  \ne The employees who did not come for validation and were  \nnot accounted for lacked proper appointment letters.  \nee  \n2.3 Inconsistencies in Employee Details  \nI advised the A total of 359 employees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an staff and ensure that individual.  \nemployee records are duly updated and Inconsistent information undermines the integrity of the District\u2019s brought to the records and may complicate the employee service history and attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within a service.  \nspecified timeline for appropriate action. The Accounting Officer acknowledged the observation and explained  \nthat the process of updating the IPPS was ongoing and that lists  \nwould be displayed and staff shall present additional attachment.  \n2.4 Delayed deletion of employees from the payroll  \nThe Accounting I noted that UGX. 189,373,459 was paid to 41 staff who had either Officer should initiate been retired, transferred, absconded or died. These resulted into a process of deleting financial loss to government.  \nthese names from the payroll. For staff on The Accounting Officer acknowledged the observation and stated that transfer of service, recovery schedules would be made and that Pension Form NS 20B the Accounting Officer would be used to recover any excess payments occasioned by should initiate a delayed deletions.  \nprocess of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}], "page": 14, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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": "following;", "page": 22, "level": 1}}], "page": 23, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Training of the ToTs e Although the Accounting Officer I advised the Accounting and Core PDM  \nindicated the training of trainers (Core Officer to ensure that ToT s", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation \nImplementation team) was carried are trained to facilitate the Teams at HLG level  \nout, I was not availed evidence to PDM implementation in the confirm that the training took place.  \ndistrict. \nFailure to train ToTs and core implementation team may lead to delayed mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe Accounting Officer explained that the Training of Trainers(ToT) was conducted during the FY 2021/22 as per the PDM guidelines however, the training report was taken by IGG to facilitate their on-going investigation. \n", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}]], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2. Training of Local  \nAn interview with the PDM focal point I advised the Accounting Experts  \nperson in the district revealed that Officer to ensure that ToTs training of local experts was carried are trained to facilitate PDM out for all the parishes however, no implementation in the evidence was availed to confirm his District.  \nresponse as all PDM documents for  \nthe previous financial year were taken  \nby IGG while carrying out PDM funds  \ninvestigations.  \nThe failure to conduct specified trainings  \nmay lead to inappropriate oversight by the  \nimplementation team, and misuse of PRF  \nby households and enterprise groups, as  \nwell as deter the socio-economic  \ntransformation aspirations.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the Training of Trainers(ToT) was conducted during the FY 2021/22 as per the PDM guidelines however, the training report was taken by IGG to facilitate their on-going investigation. \n7.1.6 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}]], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was 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.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}], "page": 31, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I made the following observations;  \nSN Nature of Observations  \nregistration  \nLicensing of PDM e I noted that all the 58 SACCOs were not I advised the SACCOs Under the  \nlicensed to take on the business of Accounting Officer to Microfinance  \nlending under Microfinance Institutions ensure that all Institutions Money  \nand Money Lenders Act as detailed in SACCOs are licenced Lenders Act  \nthe Appendix 4 (c).  \nunder Microfinance Irregularities in registration of PDM SACCOs Institutions and  \nand enterprise Groups could lead to loss of Money Lenders Act PRF due to funding illegitimate, SACCOs that 2016 in consultation do not meet minimum requirements for with the PDM operation, and extending loans to members secretariate.  \nof non-existent enterprise groups, and  \nineligible beneficiaries. In addition,  \nenforcement of recovery of PRF from  \nbeneficiaries by unlicensed PDM SACCOs  \nmay be legally challenged. \nThe Accounting Officer explained that there was an oversight on their side however, the process of licensing all the SACCOs under Microfinance Institutions and Money Lenders Act 2016 by consulting Uganda Micro Finance Regulatory Authority for guidance have started. \n7.1.7 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users W handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial -", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}]], "page": 31, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\_ \\_  \nSupplies \\| \\_ \\_ \"13,358,606 \\| Fuel, Lubricants and Oils  \n4,676 General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "by the under utilization", "page": 33, "level": 1}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n25,254,901 \nOffice Equipment - Acquisition  \n721,374,262 Other Buildings other than dwellings Acquisition  \n-  \n\\|  \nSmall Office Equipment  \n\\| Travel inland 800,105 Community Mobilization And Mindset Change  \nFuel, Lubricants and Oils \nDevelopment Plan Implementation \nee \n\\_\\_.  \nGovernance And Security \nGeneral Staff Salaries 35,525,081. :  \nIncapacity, death benefits and funeral expenses \n1,007,000 \nMaintenance - Buildings and Structures \n2,697,647 \nPhotocopying and Binding  \n3,000 \\|  \n9,  \nSmall Office Equipment  \n4,000 Travel inland 312,043 Welfare and Entertainment  \n;  \nAdvertising and Public Relations  \n66,500 Bank Charges and other Bank related costs \n-2,171,267 \nDistrict Discretionary Development Equalization Grant  \n439 Fuel, Lubricants and Oils  \n70,450 8,347,578 Incapacity benefits (Employees  \n118,000 rm oO oO \n106,864 \nMaintenance - Machinery \n& Equipment Other than Transport Equipment \\| a w Maintenance - Transport Eq uipment  \n1,302 \n1 rm mr u oO Small Office Equipment  \n13,600 Staff Training oO iO co Systems Recurrent costs  \n500 \\_Travel inland 2,800 Welfare and Entertainment  \n9,000 Workshops, Meetings and Seminars  \n1,364 Advertising and Public Relations  \n148,446  \n\\| Allowances (Incl. Casuals, Temporary, sitting allowances  \n6,783,193 Beddings, Clothing, Footwear and related Services  \n1,979 Boards, Committees and Council Allowances  \n\\| 18,630,587 Consultancy Services 63,000 District Discretionary Development Equalization Grant  \n679,836 Ex-Gratia for Political leaders.  \n1,114,000 Fuel, Lubricants and Oils  \n2,885,977 General Staff Salaries 840,298,932 Incapacity, death benefits and funeral expenses  \n7,700 Information and Communication Technology Services.  \n531,300 Information and Communication Technology Supplies.  \n77,000 \nMaintenance - Buildings and Structures  \n147,561 Maintenance - Transport Equipment \n5,576,049 \nMonitoring and Supervision of capital work  \n3,520,945 Printing, Stationery, Photocopying and Binding  \n327,442 Small Office Equipment  \n25,300 \nHuman Capital Development \n\\| \\| \nee  \nIntegrated Transport Infrastructure And Services \nStaff Training 542,300 Travel inland 2,624,586 Welfare and Entertainment \n[ | \n631,000 \n\u2014\\_\\_  \nAllowances (Incl. Casuals, Temporary, sitting allowances District Discretionary Development Equalization Grant \n1,600,000 \nFuel, Lubricants and Oils  \n28,000 General Staff Salaries 196,216,798 Information and Communication Technology Services.  \n2,000 Maintenance - Buildings and Structures  \n317,439 172 Maintenance - Transport Equipment \n1,383,950", "metadata": {"headings": [{"headings_0": {"content": "by the under utilization", "page": 33, "level": 1}}, [{"headings_0": {"content": "25,254,901", "page": 33, "level": 3}}], [{"headings_0": {"content": "25,254,901", "page": 33, "level": 3}}], [{"headings_0": {"content": "25,254,901", "page": 33, "level": 3}}], [{"headings_0": {"content": "ee", "page": 34, "level": 4}}], [{"headings_0": {"content": "ee", "page": 34, "level": 4}}], [{"headings_0": {"content": "ee", "page": 34, "level": 4}}], [{"headings_0": {"content": "1,007,000", "page": 34, "level": 3}}], [{"headings_0": {"content": "1,007,000", "page": 34, "level": 3}}], [{"headings_0": {"content": "2,697,647", "page": 34, "level": 3}}], [{"headings_0": {"content": "2,697,647", "page": 34, "level": 3}}], [{"headings_0": {"content": "-2,171,267", "page": 34, "level": 3}}], [{"headings_0": {"content": "-2,171,267", "page": 34, "level": 3}}], [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}], [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}], [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}], [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}], [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}], [{"headings_0": {"content": "[ |", "page": 35, "level": 3}}], [{"headings_0": {"content": "631,000", "page": 35, "level": 3}}], [{"headings_0": {"content": "631,000", "page": 35, "level": 3}}], [{"headings_0": {"content": "1,600,000", "page": 35, "level": 3}}], [{"headings_0": {"content": "1,600,000", "page": 35, "level": 3}}], [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}]], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Monitoring and Supervision of capital work  \n5,000  \n\\|  \n\\|  \nSector Conditional Grant (Non-Wage  \nSector Development Grant  \n80,461,000 Travel inland 93,132,600 Workshops, Meetings and Seminars  \n106,300 Allowances (Incl. Casuals, Temporary, sitting allowances  \n20,000 Fuel, Lubricants and Oils  \n1,798,000 General Staff Salaries 111,580 Maintenance - Buildings and Structures  \n400,526  \nM a, = or oO > Do > a oO i + = ow > wn Oo oO A m a = oO 13 \u00ae = i  \n3,000  \n> Oo oO oO  \ni  \nProtective Gear 200,000 Roads and Bridges Acquisition  \n441,790,177 \\| -  \nSmall Office Equipment  \nN HO WIN Transfers to Government Institutions  \n\\_959,775 ee  \n\\|  \n\\|  \n\\| Natural Resources, Environment, Climate Change, Land And Water \\| Fuel, Lubricants and Oils  \n6,735,470 General Staff Salaries  \n\\|  \n1,568  \n\\|  \n\\|  \n\\|  \nMonitoring and Supervision of capital work  \n692 Do Other Structures - Acquisition 8,514,980 \\| oe \n>: Office Equipment 24,000 \\| Small  \n5,960 Travel inland 41,026 1 Water 291 a Public Sector Transformation  \nPension \na] Salary Arrears Budgeting 794 \nees | Development \nTourism \\| Maintenance", "metadata": {"headings": [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}, [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}], [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}], [{"headings_0": {"content": "ees | Development", "page": 36, "level": 1}}], [{"headings_0": {"content": "ees | Development", "page": 36, "level": 1}}]], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Transport Equipment Monitoring and Supervision of capital work", "metadata": {"headings": [{"headings_0": {"content": "ees | Development", "page": 36, "level": 1}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 144,000,000 144,000,000 108,474,919 35,525,081\\_ \\|  \n\\| Education 26,232,372 a", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 37, "level": 3}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\|\\_Finance\\_ \\_ ee \n\\| Health \nInternal Audit \n\\| \n5,994,895,127 213,600,000 5,808,495,127 5,/55,095,128 5,985,110,702 169,984,426 \\| \n\\|\\_ Natural Resources \n", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 37, "level": 3}}, [{"headings_0": {"content": "un", "page": 37, "level": 3}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}], [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}], [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}], [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}], [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}], [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -\\_\\} 162,037,000 162,037,000 \\_\\|139,951220 (2.085,70 \\|", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- PDM SACCO No  \nSACCO not registered with micro finance money lenders act 2016", "metadata": {"headings": [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "15. \\| AmuruDLG \\| Coke wi", "metadata": {"headings": [{"headings_0": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nTe \nWealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}, [{"headings_0": {"content": "Te", "page": 46, "level": 4}}], [{"headings_0": {"content": "Te", "page": 46, "level": 4}}]], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\| AmuruDLG \\| No  \nWealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 46, "level": 4}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n'9. \nAmuru DLG \\| \n2 {0 Wealth ranking was not carried out at parish level \nvr \\| Anno \\|  \n\u2014 \u2014 \\| Wealth ranking was not carried out at parish level Baer WE u RIEF \\| \nVote Paris Name of SACCO List of flagship projects per SACCO Nam h  \ne Nam  \ne  \n\\|  \n\\| \nh \nAre the Number of How many How How flagshi PDM enterprises many many p enterprises are of the of the project \n\\|  \nimplementi enterp farmin s ng flagship rises g consist projects are enterp ent farmin rises with i g are the \\| enterp from \\| priority rises the ' \n\\|  \n\\|  \n\\| commo priorit \\\\ dities y \\| selecte comm \n14", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 46, "level": 4}}, [{"headings_0": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}]], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}