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89
4 3.1 Positive observations I noted the following areas where management had commendable performance; All the funds were spent on eligible activities. The district budgeted according to the guidelines. A total of UGX.75,672,909 was collected from farmers by the end of the financial year as co-funding and transferred to...
48840334-c97d-437c-bc2a-12deb5824629
89
3.1.1 Positive observations I noted that 08 projects worth UGX.769,229,529 were sufficiently supervised by their respective user committees. I noted that 09 Projects worth UGX.769,229,529 were reviewed by the internal audit.
84976681-e813-42bc-8dfd-86c78ee68452
89
6.2.1 Positive observations. I noted the following areas where management had commendable performance;  The district received UGX. 2,093,715,978 representing 100% of its budget for UGIFT Activities 14  The UGFIT project is constructed on titled and registered land measuring 61.776 acres located at Man woko ...
c53f7fa5-4592-4a42-865c-44ad0a04c833
89
4.2.1 Positive observations I noted the following areas where management had commendable performance;  A no-objection of planned investments was obtained from the ministry of Education for a two-year contractual agreement with the best evaluated bidder upon clearance by the office of the solicitor General. ...
cbd960e2-d455-4084-b213-a913c5f92fc2
89
4.4.1 Positive observations 21  The budget allocations of Education Development grant of UGX. 771,963,867 in line with provisions of the criteria where UGX. 733,340,024 (95%) was allocated for capital development works and the balance of UGX. 38,623,843 was allocated investment service costs (moni...
61df7ba6-bb12-4f62-9d9c-20011f91229b
89
3.1.1 Positive observations I noted the following areas where management had commendable performance;  All water projects were in conformity with the five-year development plan.  All the projects implemented were eligible capital investments.  Fairness in the distribution of water projects was noted.  The district ...
0fbf22d4-91fd-423e-aa85-1675c54b68ac
89
i. Positive observations  The allocation of grant funding was done in accordance with the grant guidelines.  The District selected schools below Local Government average to benefit from the Education Development Grant.  The District received all budgeted funds of UGX. 483,937,821 and spent UGX. 483,936,200...
69b257a4-557e-440f-ad77-15b25291ad21
89
3.1.1 Positive observations I noted that the District maintained an up-to-date assets register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. 09 Projects/programs worth UGX.633,369,475 were screened for likely enviro...
0ed70b2c-2608-4547-a09a-549591456a8c
89
Positive observations UGIFT activities implemented with the Annual work plan and budget revealed that all UGIFT project implemented activities were budgeted for. I noted the following areas where management had commendable performance; WHT was duly deducted from payments made to Contractors of UGIFT projects. All site ...
ca31453e-446a-4d1f-ba38-b6e9a30599f0
89
5.2.1 Positive observations I noted the following areas where the District had commendable performance; The District received UGX.432,410,205 100% budget performance. Out of the funds received UGX.129,723,062 was spent on capital developments while UGX.302,687,143 (70%) on complementary activities. The review of the ...
38fca4b5-6b86-4b12-bb43-9cc655a8da18
89
4.5.1 Positive observations I noted the following areas where management had commendable performance;  Isingiro District warranted all the budgeted funds for the year and all were spent on complementary activities.  I noted that all the warranted funds were utilised by the entity on eligible activities....
19eb8992-a2f6-4eb8-9305-7d43446b44ff
89
3.2.1 Positive observations I noted the following areas where management had commendable performance;  All UGIFT activities implemented were duly included in the annual work plan and the approved budget as per the grant guidelines.  All planned investments at the district had a no-objection clearance from ...
b94ba1b5-f997-4594-9f34-7b804e0b9e0e
89
3.3.1 Positive observations I noted the following areas were management had commendable performance; The allocation of grant funding was done in accordance with the grant guidelines. The District maintained an up to date asset register of education facilities showing the status of their conditions: This was used to inf...
6a0f9133-4d99-4a7b-9c10-9617396995ed
89
3.2.1 Positive observations I noted the following areas were the district had commendable performance; 16  UGIFT monitoring was done and reports prepared.  Site meeting minutes of ongoing projects were maintained.  Building material test reports were prepared.
9f6452a0-2114-437b-bbad-e54d28625f05
89
3.1.1 Positive observations UGX.440,307,640 was spent on eligible projects which promoted the implementation of higher priority projects. UGX.440,307,640 was spent on projects that are in line with the entity's strategic This positively affected the water project implementation areas. goals. the entity undertook desk ...
6cf8b7b3-9276-4781-8dce-9e68203f98db
89
4.1.1 Positive observations  All the six (6) projects were eligible as per list of capital investments, all were realized  UGX. 770,940,030 was budgeted for water grant and UGX. 770,940,030 was received, and it was all utilised.  The projects were in line with the entity's strategic goals.  10 out ...
0a2878ec-e36c-4567-b30c-31be3e2c47f3
89
6.3.1 Positive observations. I noted the following areas were management had commendable performance;  I noted that the District allocated 94.4% to capital expenditure while Investment service costs was allocated 5.6% which is the required ratio.  All seven (07) Projects/programs worth UGX.550,185,139 were screened ...
98b558f4-b6d7-4ea6-be5d-bb7261eae64d
89
4.4.1 Positive observations I noted the following areas where management had commendable performance;  The District budgeted, received and warranted UGX.137,585,066 and alll the warranted funds of UGX.137,585,066, were utilized by the entity on eligible activitoies and at the time of audit, the fun...
9cd62b82-d72e-4eb5-b971-d0fef5a99225
89
4.3.1 Positive observations I noted the following areas were management had commendable performance;  All the budgeted funds of UGX.5000,000,000 was received by the District.  A review of the entity work plans, budgets, progress reports and procurement records revealed that the entity spent funds on eligib...
f2842a58-ac11-4f61-bec6-a87471813f10
89
3.3.1 Positive observations I noted the following areas where the district had commendable performance;  Capital development works and investment services were allocated in line with the guidelines.  An asset register of education facilities and their condition was maintained to inform prioritization in se...
fc4fb58d-331a-453a-b2ec-0aec9eb5c1e7
89
3.1.1 Positive observations All grant funds were properly allocated to eligible program activities in line with the prescribed thresholds for the allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component). All projects implemented were in the approved work pl...
d369d5fb-5984-401a-a6ee-e82d9e07075a
89
4.3.1 Positive observations  The grant received all the budgeted funds of UGX. 391,612,000.These funds were appropriately absorbed on program activities.  All the projects implemented under the program were appropriately screened for likely environmental and social impacts. Environmental and social ...
7b2d0978-1fc0-4921-8414-d887983d7163
89
4.5.1 Positive observations I noted the following areas where management had commendable performance;  I noted that the entity prepared Work plans, Designs and Procurement Plans.  There was no late submission of Work plans, Designs and Procurement Plans to the Ministry.  I noted that the entity undertook road/struct...
d1f9b091-94d0-4e74-bc5c-12a85b83865f
89
4.3.1 Positive observations I noted the following areas where management had commendable performance;  I noted that Rwampara District maintains an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development gr...
eebc4184-7d3f-40c4-bc46-315ebe552919
89
3.2.1 Positive observations Signing of Memorandum of understanding. I observed that the district entered into a participating agreement with MLHUD on the 22 nd October 2020 as required. Regular procurement of service providers. I reviewed the procurement documents to ascertain whether sampled procurements were d...
d853eba0-98b2-4236-b1af-1b693278bae3
89
3.2.1 Positive observations Inoted the following areas were the District had commendable performance; The District received all the budgeted funds of UGX.3,592,216,156. Out of the funds received UGX.422,506,263 (12%) was spent on capital developments while UGX.175,114,500 (5%) on complementary activities. The district ...
604f5e36-93d2-4e9e-9cef-a5605fb9fba6
89
4.1.1 Positive observations  All UGIFT projects were allocated water sources.  All the four projects were eligible as per list of capital investments all the realized UGX. 215,947,053 was absorbed, leading to 100% absorption.  The procurements complied with the PPDA guidelines.  Appraisal of planned pr...
f0ade2bd-c49a-4634-a0b6-508c059f8dae
89
6.6.1 Positive observations I noted the following areas where management had commendable performance;  All (03) USMID projects/subprojects worth UGX. 9,602,292,138 implemented were captured in the entity work plans and budgets for the financial year under review.  All the three infrastructure subprojects ...
8336a8bf-a1d8-450b-b6f1-d19e92b1b5a3
89
6.3.1 Positive observations I noted the following areas were management had commendable performance;  There was no expenditure on activities outside approved Education Development grant work plan.  A review of the education development grants procurements revealed that all contracts were awarded to the bes...
3f63151e-fa50-440f-8265-656101de71f1
89
4.2.1 Positive observations I noted the following areas where management had commendable performance;  All 6 implemented activities were budgeted for.  All the funds received were utilised in accordance with the procuerment regulations.  Review of the projects revealed that the procurement involved the...
e8c935cb-082e-4862-91d9-6aca89ccf283
89
4.2.1 Positive observations A no-objection of planned investments was obtained from the ministry of Education for a two-year contractual agreement with the best evaluated bidder upon clearance by the office of the solicitor General. Inoted the following areas where management had commendable performance; The Distric...
7ba70dd3-d6d5-4ca7-8296-16f1ed82d210
89
3.5.1 Positive observations A review of the district budget and departmental work plans revealed that there were no variances between the budgeted amount and the required program percentage allocation for capital development and complementary category . A review of the receipts/bank deposit slips and bank statement rev...
d659cac5-250f-4081-a317-9e5fc9a7c4dc
89
3.4.1 Positive observations Eligible program activities were implemented by the District. I noted the following areas where management had commendable performance; Adequate mobilization and training of farmers was done by the District. There was adherence to supplier's selection criteria as the District complied with t...
3747629c-9fbc-4427-9996-4f6a433d1116
89
3.2.1 Positive observations I noted the following areas were the district had commendable performance;  UGX.26, 924,000 was spent on budgeted for activities.  The district obtained a No-objection of planned investments from Ministry of Education and Sports.  The district had a land title for land on which ...
7c816e31-190d-4cfc-a0ba-9bd4ae61b169
89
4.2.1 Positive observations The District budgeted and received UGX.2,922,889,258 as planned I noted the following areas where management had commendable performance; The District had land tittles for all the UGFIT projects. The projects have designs based on user needs Funds for the project were fully accounted for The...
b08dbe1a-36eb-45a0-b9a4-c5aae7baebcb
89
6.2.1 Positive observations. I noted the following areas where management had commendable performance;  All expenditure under (UGiFT) was supported and properly accounted for.  The District implemented all its three (3) UGiFT construction projects on various pieces of land with land titles.
05aa0ff5-3ff8-42e1-9693-2c265520a9e5
89
6.3.1 Positive observations I noted the following areas were management had commendable performance;  The allocation of grant funding was done in accordance with the grant guidelines.  The district maintained an up-to-date asset register of education facilities showing the status of their conditions...
6cc04799-090e-4a3b-82bd-86d49c377c1d
89
5.2 Positive Observations I noted the following areas were the District had commendable performance;  UGX. 62,035,114 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation.  UGX. 6,200,000,000 was transferred to 62 SACCOs with evidence o...
03e3ba3d-5127-43f7-be3d-63c75e74eaad
89
4.1.1 Positive observations I noted the following areas where the District had commendable performance;  The district received UGX.387,154,000 out of UGX.387,154,000 budgeted and the district utilized UGX.387,154,000 (100%) of the total receipts.  UGX. 14,815,000 (3.83%) was spent on Rural Water and Sanitati...
b1b706a0-61c7-40c6-888f-cae1576ad246
89
3.4.1 Positive observations I noted the following areas where management had commendable performance;  All the budgeted funds of UGX. 530,685,252 were received.  The district did not spend any funds on ineligible activities.  The supplier offered training and technical support to the farmer during the war...
f3ff80a1-474e-451a-bb1d-d66ef705ff54
89
3.3.1 Positive observations I noted the following areas were management had commendable performance;  All the projects implemented under the program were appropriately screened for likely environmental and social impacts. Environmental and social management plans for the programs were in place as required by ...
fcc063e8-d691-4f5f-bff2-72e8cda70da9
89
5.2.1 Positive observations  The allocation of grant funding was done in accordance with the grant guidelines.  The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to ben...
163933dd-2dfc-47bb-a4f4-9603d83a3d95
89
3.1.1 Positive observations I noted the following areas where management had commendable performance;  All water projects were in conformity with the five-year development plan.  All the projects implemented were eligible capital investments.  Fairness in the distribution of water projects was noted.  The district ...
2f28ed61-74eb-48bb-b1bb-4ad9b8622672
89
4.2.1 Positive observations I noted the following areas were management had commendable performance;  The allocation of grant funding was done in accordance with the grant guidelines.  Butambala Local Government incorporate Education Development Grants project activities totalling UGX.1, 209,116,048 into...
9974abd2-38ad-488e-87db-f988a0977c8b
89
4.1.1 Positive observations I noted the following areas where management had commendable performance;  All the program funds were received during the year spent in line with the District strategic goals.  All the 6 projects implemented were in the approved work plan with proof of land ownership consent of land. 12  ...
d22e4038-5d18-44fa-85ef-2990a6917fb3
89
3.2.1 Positive observations All payment for various UGIFT activities had adequate supporting documents. A comparison of UGIFT activities implemented with the Annual work plan and budget revealed there was no implementation of unbudgeted for UgIFT activities.
a8b8f8e9-20ef-4984-be37-9286e069d086
89
6.2.1 Positive observations I noted the following areas where management had commendable performance;  A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all activities Implemented were budgeted for.  I observed that the district had a land title for the UGIFT p...
376c74bd-4002-407f-84ca-c066368bacd3
89
3.2.1 Positive observations I noted the following areas where management had commendable performance;  All UGIFT activities implemented were budgeted for.  All funds were received as budgeted.
c8bed469-287e-48c0-88d5-698a068234a8
89
5.4.1 Positive observations  I noted that the district did not spend any funds on ineligible activities.  I noted that the monthly program activity reports to the Accounting Officer were prepared as required  I noted that a total of UGX.51, 642,823 had been collected from 17 farmers as co-funding at the time of audi...
43f67804-2e1b-4581-a936-7e8e88c80898
89
3.1.1 Positive observations I noted the following areas where the District had commendable performance; 11  All the 4 sampled planned projects worth UGX.363, 004,242 were provided for in the approved five-year development plan.  All the 4 sampled projects worth UGX.363, 004,242 were inclusive in the list of capital i...
e7f312b4-5368-4bef-a94e-c000417c26db
89
6.2.1 Positive observations There was no investment that exceeded UGX.200,000,000 to necessitate the DLG obtain a no-objection of planned investments from MOH as required under paragraph 4.1.1 of Health Sub Program Grant AII Activities Implemented were in the Annual work plan and budget. I noted the following areas whe...
319c44e4-35b4-4063-9933-1a479d1817b6
89
3.3.1 Positive observations I noted the following commendable performance of the district under the Grant;  The district maintained an up-to-date asset register of education facilities and their condition and this was the basis for allocation of grant beneficiaries during the period under review. 28  The di...
67426d7e-e8ac-4dfd-acdb-a47f9dac861e
89
41,1 Positive observations I noted the following areas where management had commendable performance; The District observed the thresholds for allocation of rural water and sanitation sub-grant (traditional component) and piped water sub-grant (UgIFT component). The District undertook desk and field appraisals for all t...
a9b10bb3-7836-4258-9b36-a4504a8ae655
89
4.3.1 Positive observations. I noted the following areas where management had commendable performance;  Irrigation equipment worth UGX.493, 204,756 was supplied to eleven (11) beneficiary farmers hence, all the funds were utilized to implement program activities.  All the 11 planned irrigation equipment ...
75aaed8b-5864-46a4-a520-ff7d21fd2dd1
89
3.2.1 Positive observations I noted the following areas where management had commendable performance;  All the budgeted funds of UGX. 4,704,211,483 were received by the district.  Only budgeted for activities were implemented.  All the WHT was deducted and remitted to Uganda Revenue Authority
cee61c3c-d58c-4537-9954-c0645dbfdec2
89
6.4.1 Positive observations I noted the following areas where management had commendable performance;  UGX. 561,179,208 out of UGX. 63,572,210 budgeted (99%). Out of the funds received UGX. 271,100,000 was spent on capital developments while UGX. 40,324,500 (25%) on complementary activities.  The ...
34f1c5e3-d2ed-4a2f-a55e-838aec4b89d0
89
4.4.1 Positive observations I noted the following areas where management had commendable performance; Outputs for complementary activities were adequately quantified in the work plan. The detailed program work plan revealed that the district spent all the budgeted amount of UGX. 457,835,556 for complementary activi...
a65af95a-458f-4c4f-bf48-3da912e9ee14
89
4.5.1 Positive observations I noted the following areas where management had commendable performance;  UGX.1, 500,000,000 spent on various Transitional road Rehabilitation activities was adequately supported to confirm occurrence.  The district appointed contract supervisors for procurements worth UGX.1,499,972,143 ...
97337373-b71d-4b69-8c34-073ebe8b443c
89
3.2.1 Positive observations Funding and absorption of UGIFT funds. The entity received and utilized all the budgeted funds of UGX.920,000,000. I noted the following areas where management had commendable performance; Presence of no objection for planned investments from the MOH. The UgIFT project was implemented on tit...
8542c989-2cc3-485d-91c0-fb6284844661
89
4.3.1 Positive observations  I noted that expenditure amounting to UGX.1,778,331,393 was supported with invoices, receipts, delivery notes, Good received Notes, rendering the expenditure completely vouched.  I noted that six (6) Projects worth UGX.1,778,331,393 were reviewed and payments certified by the ...
66e13f66-e86a-4535-814e-211173b1ea0a
89
4.3.1 Positive observations  Project Management Committees and Procurement Committees sought guidance from the district specialists for contracts worth UGX. 157,586,726.  Projects/programs worth UGX. 142,081,526 which could result in environment and social risks/impacts had signed with Particular condition of contrac...
dd4bf218-5e52-4dc9-a11b-5bdee103e887
89
4.2.1 Positive observations I noted the following areas where management had commendable performance;  I noted that out of UGX.4.160,798,842 released, UGX. 4,160,798,842 (100%) had been spent by the time of audit.  A comparison of UGIFT activities implemented with the Annual work plan and budget...
90f16575-aea4-4548-b544-6bf1e901343a
89
4.4.1 Positive observations I noted the following areas where the District had commendable performance;  I noted that allocation of program expenditure by category was as per required thresholds and all payments were made on eligible activities under complementary services.  A review of the detailed program work plan...
9d712e57-765d-4bdb-92fc-485ef90af51b
89
3.6.1 Positive Observations There were no variances between the budgeted amoun and the required program percentage allocation for capital development and complimentary category; The District did not spend on ineligible activities; 19 Expenditure categories for the complimentary services were allocated to the rightful c...
49992d2e-c88a-4c63-b2b7-ef7115bb74b1
89
6.1.1 Positive observations I noted the following areas where management had commendable performance;  All DRWSSCG funds worth UGX.685,474,269 that was budgeted for was received, absorbed and spent.  The district appropriately allocated funds for capital development and complementary activities based on the p...
823bc01e-13e2-4eb8-9101-65d511c9d0c0
89
4.1.1 Positive observations I noted the following areas where management had performed well;  The entity budgeted to receive UGX 604,876,000, and received UGX 604,876,000 hence 100% performance. Out of the funds received, UGX. 372,733,000 (62%) was spent on Rural Water and Sanitation Sub-Grant (traditional c...
9c0a150e-7b45-4199-8d2d-d2479b603e98
89
4.2.1 Positive observations I noted the following areas were the District had commendable performance;  All UGIFT activities sampled were budgeted for.  The district had the land title for the land on which the Kigumba Seed School is being constructed.  The district prepared seed scholl designs based on user needs. ...
49485453-1da5-45f3-96e7-bc9c95e02354
89
3.3.1Positive observations I noted the following areas were management had commendable performance;  All the projects/programs under the Education Development Grant were screened for likely environmental and social impacts, had environment and social management plans and implemented the prescribed mitigation measures ...
4bd21177-f1fe-47cd-a6f2-5a3f77d9fd91
89
4.2.1 Positive observations Proqram All activities implemented were budgeted for. The Ugift project is implemented on titled land All funds were accounted for All project activities were monitored and evaluated. Land title for the project was obtained.
85b5841b-6c72-4e39-90e6-bfb353b1ed94
89
3.2.1 Positive observations UGX.2,134,872,068 was fully accounted with payment certificates; guarantees; monitoring reports. I noted the following areas where management had commendable performance; The District had land titles for the two UGIFT projects with contract amounts worth UGX.3,878,675,480 implemented. The Di...
1cd03bb7-7d58-45ac-b6d0-7867dbd4ecf6
89
4.2.1 Positive observations I noted the following areas where management had commendable performance; (c) Project expenditure vouchers worth UGX 90,193,103 were accounted for.
24a5313d-cf55-475b-b12e-be3a1fb21efd
89
4.4.1 Positive observations  UGX. 430,675,132 (23%) was spent on complementary activities.
8266f26d-8a28-4a13-a89b-cb5512867275
89
4.2.1 Positive observations I noted the following areas where management had commendable performance;  The District budgeted to receive UGX.1,514,865,577, and UGX.1,514,865,577 (100%), was received.  The District obtained a no-objection of planned investments from MOH.  A review of expenditure vouchers r...
d9ea3fce-b1eb-4ef2-890c-fe2e98dd5d1b
89
4.2.1 Positive observations I noted the following areas were the District had commendable performance;  All UGIFT activities sampled worth UGX.4, 775,789,020 were budgeted for.  The District budgeted to receive UGX.7, 304,455,868, and actually received UGX.7, 304,455,868 (100%).
cea9bce9-fe18-485a-a6f9-5e53dff9bffc
89
4.5.1 Positive observations I noted the following areas were the District had commendable performance;  The District received all its budgeted funds of UGX.318, 017,393 (100%)  The District spent all its funds received of UGX.318, 015,389 (100%)  The district spent on eligible items as per the guidelines. 30  Phys...
a49940e0-ad03-4917-8711-1586c51f2515
89
i. Positive observations  The District implemented the activity it planned and budgeted for.  The District was complaint with the procurement laws and guidelines.  The District prepared monitoring reports as evidence of monitoring the implementation UGIFT activities.  I noted that payment worth UGX. 16,652,000 on t...
d4b18157-9d42-4389-8dd6-cd40148ec7df
89
3.2.1 Positive observations I noted the following areas were the District had commendable performance;  All UGIFT activities sampled worth UGX. 1,901,089,368 were budgeted for.  The District budgeted to receive UGX. 3,066,141,257, and actually received UGX.3, 066,141,257 (100%).  The district had land ti...
69394126-1330-4f04-a50b-16b7f8cd40b8
89
5.3.1 Positive observations The District received UGX.2,178,366,665 as budgeted representing 100% performance. I noted the following areas where the District had commendable performance; The District processed the land titles for the two (02) UGIFT projects worth UGX.5,124,598,698 being implemented. On inspection of th...
c65ee770-ddf2-4a27-aa7c-f33cc0890bc9
89
4.4.1 Positive observations I noted the following areas where management had commendable performance;  There were no variances between the budgeted amount and the required program percentage allocation for capital development and complementary category.  The outputs for complementary activities were ...
6d25d93b-64e9-41d6-aec0-869671c4589e
89
4.2.1 Positive observations I noted the following areas where management had commendable performance;  A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all activities were budgeted for.  I observed that the district have land titles for UGIFT projects worth UGX.874,000,0...
24afc475-b315-4c35-8b97-87f2be9e5a9c
89
4.3.1 Positive observations I noted the following areas where management had commendable performance; · All the budgeted funds of UGX.314,569,208 were received by the district and accounted for. · A review of the entity workplans, budgets, progress reports and procurement records revealed that the entity spent the fund...
046cd95c-4d61-4b7f-9b53-ee9a3aaae685
89
3.1.1 Positive observations  Out of the total program receipts of UGX. 318,642,000, UGX. 318,642,000 was spent by the District representing a utilization level of 100%.  3 out of 3 (100%) of the projects that were budgeted for had been provided for in the approved five-year development plan.  Procurement files revea...
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89
3.5.1 Positive observations I noted the following areas where management had commendable performance;  Irrigation equipment worth UGX. 748,109,831 were supplied to 33 beneficiary farmers. 21  Program expenditure was budgeted within the required allocations as provided by the guidelines.  The District did n...
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89
3.3.1 Positive observations I noted the following areas where the District had commendable performance;  The District maintained an asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the grant. 20  Eight (8) projects funded ...
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89
3.2.1 Positive observations I also noted that the data collected and compiled by the DLG was consistent with my verifications. AII the 31 approved Projects received timely funding totaling to UGX.3,097,844,244 due to timely transfer of funds to the district by MoFPED in the Second and third quarter of the year .
6fd835b7-b033-4b7c-8ca0-1e081ea20438
89
4.2.1 Positive observations I noted the following areas where management had commendable performance;  The District budgeted and received UGX.1,252,525,879 (100%) funding.  A review of the budget allocations of the Health development activities revealed that there were proper budget allocations for upgrade an...
2db028e4-b761-443c-90df-07e123cded6a
89
4.2.1 Positive observations I noted the following areas where management had commendable performance; The District maintained an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development Grant. The Di...
74224c5a-2f88-43d2-97bd-2b71532ad68c
89
4.1.1 Positive observations I noted the following areas where management had commendable performance;  The District observed the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component).  The District undertook desk and field appraisa...
7a9531b1-354c-425d-825e-c60c07293106
89
i. Positive observations  I noted that all the activities implemented were in the category of eligible expenditures.  I noted that weekly records were maintained and submitted to the Engineer hence there was effectiveness of the monitoring and supervision.  I noted that the District appointed contract m...
689bb1d2-f50a-4e29-8139-b50892cdee77
89
4.1.1 Positive observations I noted the following areas where the District had commendable performance;  All the program funds were received during the year and spent in line with the District strategic goals.  All the 6 projects implemented were in the approved work plan with proof of land ownership co...
6fcd25bd-fb0a-4475-9598-6c5f2a5a74e2
89
3.4.1 Positive observations All projects/programs were screened for likely environmental and social impacts; Education Development Grants project activities totalling UGX.387,523,704 were incorporated into the district plans and budgetary framework; The entity budgeted and paid for eligible activities; There were no pr...
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89
4.3.1 Positive observation  The District received UGX. 334,135,159 as budgeted representing 100% budget performance. Out of the funds received UGX. 100,240,550 was spent on capital developments while UGX. 233,894,609 (70%) on complementary activities.  Out of the total program receipts of UGX. 334...
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89
3.1 Positive observations The allocation of grant funding was done in accordance with the grant guidelines. The Municipality received and spent all the budgeted funds of UGX. 112,897,000 representing 100% funding. I noted that allocations were consistent with guidelines I noted that the MC maintained an up-to-date asse...
8dcefca2-7530-4f97-b842-fe98eae27eae
89
4.3.1 Positive observations I noted that the funds received were duly on planned activities. Below are areas where management had commendable performance; key The District received all the budgeted for funds and all was absorbed. The District spent funds only on eligible activities. All the expenditure categories for t...
4b545272-b30a-4d39-9b13-7baa6beac1ba
89
6.3.1 Positive observations I noted the following areas where management had commendable performance;  Irrigation equipment worth UGX 21,882,200 were supplied to two beneficiary farmers  Micro Scale Irrigation, grants was utilized for eligible activities 17  The district complied with the selection criteria for the ...
76c1840c-3a9b-489d-8929-85b28329d9e4
89
3.2.1 Positive observations AIl UGIFT activities implemented were duly included in the annual work plan and the approved budget as per the grant guidelines. 7 1 All planned investments at the district had a no-objection clearance from the Ministry of Health and Ministry of Education All UGIFT projects were implemented ...
b818753b-ac23-4cd3-b620-ad5bc64d3a34
89
6.1.1 Positive observations I noted the following areas where management had commendable performance; All expenditure of UGX.527,188,139 was fully accounted for I reviewed the fourth quarter/Annual report and noted no inaccuracies reported. Allocation of program expenditure category was complying with paragraph 4.1.1 i...
46b25a18-0741-4fb6-9744-6400d9da1730
89
3.3.1 Positive observations Education development grants procurements revealed that contracts were awarded to the best evaluated bidder . All funds that were budgeted were received and fully utilised. The entity spent funds on eligible activities. sector specialists or user groups in the implementation of Projects/pro...
49ffe9ff-bbc5-467e-b613-9122371a41da
89
3.1.1 Positive observations I noted the following areas were the District had commendable performance;  All the 4 sampled planned projects worth UGX. 294,470,090 were provided for in the approved five-year development plan.  All the 4 sampled projects worth UGX. 363,004,242 were inclusive in the list of cap...
a560b12e-27f9-4dee-9fb4-1c99b5947780
89
3.4.1 Positive observations I noted the following areas where the district had commendable performance;  Capital development and complementary activities were appropriately budgeted.  The district spent UGX.117, 930,039 on quantified complementary activities.  Two (2) irrigation equipment were supplied and i...
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