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+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "raeder": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": null, "time": "1739373724.193341"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "raeder": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "The key findings of this audit report are: * The implementation of the Approved Budget was found to be incomplete, with some line items not being utilized as planned. [1.0 Implementation of the Approved Budget, Doc 1] * There were issues with the management of the Government Salary Payroll, with some employees having irregularities in their processing, and others not being paid at all. [2.0 Management of the Government Salary Payroll, Doc 1] * There was no documentation to support the change in accounting treatment for non-current assets, and there were no. [3.0 Change in accounting treatment for non-current assets, Doc 3. [3.0 Implementation of the Parish Development Model, Doc 5.0 Implementation of the Parish Development Model. In addition, there was no information on the llent downloads from-passed. In conclusion, the audit c(avg) the audit report highlights some of the ISS (Integrated Personnel and Payroll System, Docs 4. Implementation of the Parish Development Model, and the addition of the Public Procurement Reorganization Act, Doc 1.] These findings are significant as they highlight areas where improvements need to be made to ensure better budgeting, financial management, and accountability in the government. In terms of the audited financial statements, the report concludes that they are presented fairly, in accordance with the International Financial Reporting Standards (IFRS) and the Auditing Standards of the Uganda Institute of Professional Accountants (UIPA). ", "time": "1739374144.445946"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": ["MAAIF Report of Auditor General 2019"], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Can you review this new report and update your findings?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "raeder": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["2023. These were captured as new records in my determination of immediate clean up the District wage bill.  \nand update of the payroll. For the The following observations were made;  \nindividuals that did not physically appear a) Out of 639 (96.4%) employees appeared for the validation and were not exercise and presented all the pre-requisite documents to confirm accounted for by the their existence and regularity of recruitment.  \nAccounting Officer; the matter should be b) Five (5)(0.8%) employees appeared for headcount were partially investigated. validated due to lack of minutes/extracts from other Service  \nCommissions to support their first appointment.", "\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "(roe (rice [al 10 EEE EEE \n5.0 Implementation Of Key Government Grants/Programmes (Focus Areas)  \n10 .................... \n5.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 10 \n5.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.  \n14 ..................... \n5.3 Education Development Grant  \n16 ...........cccccccccccsssssssesceeseseescsescesscscscscscscsesescsesvevsssecreseseeeeseees \n5.4 Micro Scale Irrigation .......:.c.c:sssscssesaseresenesentsecessnsseesnsesvenetenesacenssneeanenssessssvssessnsereacevenseeneere 17 \nBTHER INFORMATION 19 msn anna em an an una ame nenne \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............ee 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..................0.... 20 \nOTE RCPS RESP ONS IOI IES  \n21 nun \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n21 nun ann \n6.0  \nImplementation of the Parish Development Model .............uuueeenesenenannennnenenenennnnn 21 \nDIE ee 22 ee TEE ee \nList of Acronyms \nDLG District Local Government \\_  \nGovernment of Uganda IPPS \nIntegrated Personnel and Payroll system  \nInternational Organisation of Supreme Audit Institutions \n\u201aInternational Standards of Supreme Audit Institutions \n__ \nMoFPED Ministry of Finance, Planning and Economic Development Ministry of Local Government  \nNTR Non-Tax Revenue \nOAG \nOffice of the Auditor General \nSystem \ns\u2014<\u2014sSCS Program Budgetin \ni  \nUganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF APAC DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Apac District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Apac District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION"], "answer": "Based on the provided report, I will update my findings. Despite the reforms introduced by the Government to mitigate against persistent budget and financial management challenges, there has not been significant progress in addressing the persistent shortfalls in local government finances. <a href=\"#doc5\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>5</sup></span></a> The Auditor General's report highlights that the District Local Government (DLG) has not made sufficient progress in implementing the Parish Development Model, which is a key government initiative aimed at enhancing service delivery at the grassroots level. <a href=\"#doc6\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>6</sup></span></a> The report also indicates that the DLG has been facing challenges with the Integrated Personnel and Payroll System (IPPS) which has led to underpayments, overpayments, and irregular payments to employees. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> Moreover, the report states that the DLG has not been able to effectively manage its finances, leading to a significant increase in outstanding balances of non-tax revenue. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> In addition, the report notes that the DLG has been facing challenges with the management of its budget, which has resulted in a substantial percentage of budget being spent on wage bills, with a significant proportion going towards payroll payments. <a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a> Furthermore, the report highlights irregularities and anomalies in the payment of employee salaries, including payments to non-existent employees and underpayments to other employees. <a href=\"#doc4\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>4</sup></span></a> Overall, the report suggests that the DLG has not made sufficient progress in addressing the underlying causes of its financial management challenges, and that there is a need for further intervention to address the issues. ", "time": "1739374224.648342"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "The key findings of this audit report are: * The implementation of the Approved Budget was found to be incomplete, with some line items not being utilized as planned. [1.0 Implementation of the Approved Budget, Doc 1] * There were issues with the management of the Government Salary Payroll, with some employees having irregularities in their processing, and others not being paid at all. [2.0 Management of the Government Salary Payroll, Doc 1] * There was no documentation to support the change in accounting treatment for non-current assets, and there were no. [3.0 Change in accounting treatment for non-current assets, Doc 3. [3.0 Implementation of the Parish Development Model, Doc 5.0 Implementation of the Parish Development Model. In addition, there was no information on the llent downloads from-passed. In conclusion, the audit c(avg) the audit report highlights some of the ISS (Integrated Personnel and Payroll System, Docs 4. Implementation of the Parish Development Model, and the addition of the Public Procurement Reorganization Act, Doc 1.] These findings are significant as they highlight areas where improvements need to be made to ensure better budgeting, financial management, and accountability in the government. In terms of the audited financial statements, the report concludes that they are presented fairly, in accordance with the International Financial Reporting Standards (IFRS) and the Auditing Standards of the Uganda Institute of Professional Accountants (UIPA). ", "time": "1739375327.075268"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "The key findings of this audit report are: * The implementation of the Approved Budget was found to be incomplete, with some line items not being utilized as planned. [1.0 Implementation of the Approved Budget, Doc 1] * There were issues with the management of the Government Salary Payroll, with some employees having irregularities in their processing, and others not being paid at all. [2.0 Management of the Government Salary Payroll, Doc 1] * There was no documentation to support the change in accounting treatment for non-current assets, and there were no. [3.0 Change in accounting treatment for non-current assets, Doc 3. [3.0 Implementation of the Parish Development Model, Doc 5.0 Implementation of the Parish Development Model. In addition, there was no information on the llent downloads from-passed. In conclusion, the audit c(avg) the audit report highlights some of the ISS (Integrated Personnel and Payroll System, Docs 4. Implementation of the Parish Development Model, and the addition of the Public Procurement Reorganization Act, Doc 1.] These findings are significant as they highlight areas where improvements need to be made to ensure better budgeting, financial management, and accountability in the government. In terms of the audited financial statements, the report concludes that they are presented fairly, in accordance with the International Financial Reporting Standards (IFRS) and the Auditing Standards of the Uganda Institute of Professional Accountants (UIPA). ", "time": "1739375580.638615"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "The key findings of this audit report are: * The implementation of the Approved Budget was found to be incomplete, with some line items not being utilized as planned. [1.0 Implementation of the Approved Budget, Doc 1] * There were issues with the management of the Government Salary Payroll, with some employees having irregularities in their processing, and others not being paid at all. [2.0 Management of the Government Salary Payroll, Doc 1] * There was no documentation to support the change in accounting treatment for non-current assets, and there were no. [3.0 Change in accounting treatment for non-current assets, Doc 3. [3.0 Implementation of the Parish Development Model, Doc 5.0 Implementation of the Parish Development Model. In addition, there was no information on the llent downloads from-passed. In conclusion, the audit c(avg) the audit report highlights some of the ISS (Integrated Personnel and Payroll System, Docs 4. Implementation of the Parish Development Model, and the addition of the Public Procurement Reorganization Act, Doc 1.] These findings are significant as they highlight areas where improvements need to be made to ensure better budgeting, financial management, and accountability in the government. In terms of the audited financial statements, the report concludes that they are presented fairly, in accordance with the International Financial Reporting Standards (IFRS) and the Auditing Standards of the Uganda Institute of Professional Accountants (UIPA). ", "time": "1739375580.638615", "feedback": "okay"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "A ", "time": "1739375849.85673"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "A ", "time": "1739375849.85673", "feedback": "not_okay"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Can you explain in more details?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["Refer to Appendix 2 for details.", "2. Microscale", "Other fines and  \n3,325,000 \nrates  \n445,000 2,880,000 Received lower cases than anticipated. This comes as Penalties and when cases arise.  \nMiscellaneous 147,082,037 134,339,728 12,742,309  \nRevenue  \nTotal Revenue 858,571,844 540,097,173 318,474,671 \nAppendix 1(b): Planned activities not implemented due to under collection of local revenues \nN Out-put Activity \nPurpose of the un- Budget Amount o implemented activities  \n1 Facilities Management \\|Personnel management Institutional coordination \n1,000,000"], "answer": "Note number \\n954,000 \\n STATUS LANwer 0(travel instructor OUR \u03c0\u03c1\u03b1rowse in.resources.language 1 \uc67c\")); 0 \\n444 0014 55 \\ntra activation \\mu ", "time": "1739376106.201535"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Can you explain in more details?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["Refer to Appendix 2 for details.", "2. Microscale", "Other fines and  \n3,325,000 \nrates  \n445,000 2,880,000 Received lower cases than anticipated. This comes as Penalties and when cases arise.  \nMiscellaneous 147,082,037 134,339,728 12,742,309  \nRevenue  \nTotal Revenue 858,571,844 540,097,173 318,474,671 \nAppendix 1(b): Planned activities not implemented due to under collection of local revenues \nN Out-put Activity \nPurpose of the un- Budget Amount o implemented activities  \n1 Facilities Management \\|Personnel management Institutional coordination \n1,000,000"], "answer": "Note number \\n954,000 \\n STATUS LANwer 0(travel instructor OUR \u03c0\u03c1\u03b1rowse in.resources.language 1 \uc67c\")); 0 \\n444 0014 55 \\ntra activation \\mu ", "time": "1739376106.201535", "feedback": "okay"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. <a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a> * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the ", "time": "1739376977.480747"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. <a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a> * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the ", "time": "1739376977.480747", "feedback": "okay"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. <a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a> * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the ", "time": "1739377280.969216"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. <a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a> * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the ", "time": "1739377280.969216", "feedback": "okay"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. <a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a> * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the ", "time": "1739377682.234278"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. <a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a> * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the ", "time": "1739377682.234278", "feedback": "okay"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. <a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a> * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the ", "time": "1739378969.384017"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. <a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a> * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the ", "time": "1739379426.101807"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "Based on the provided passages, the key findings of this audit report are: * The district local government has failed to implement the approved budget, resulting in significant delays and challenges in the implementation of key government grants and programs. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> * The government salary payroll has not been properly managed, with inconsistencies and irregularities identified. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The District Rural Water Supply and Sanitation Conditional Grant has not been effectively implemented, resulting in poor service delivery. [Doc 4.1] * The Uganda Intergovernmental Fiscal Transfers Program has not been properly implemented, resulting in delays and challenges in the delivery of services. [Doc 4.2] * The Education Development Grant has also not been effectively implemented, resulting in poor outcomes. [Doc 4.3] * There are inconsistencies in the accounting treatment of non-current assets, which has resulted in inaccurate financial reporting. <a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a> * The Parish Development Model has not been effectively implemented, resulting in challenges in the delivery of services at the parish level. [Doc 5.0] It is also worth noting that the report highlights the importance of effective implementation of government grants and programs, and the need for improved financial management and reporting. It's also important to mention that the ", "time": "1739379426.101807", "feedback": "not_okay"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Did this audit highlight any issues with financial management or budgeting?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all District budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) \nObservation  \nUtilization of the Wage Budget \nThe Accounting The DLG had an approved wage budget of UGX.20,481,461,756 and Officer should liaise obtained supplementary funding of UGX.2,780,157,151 resulting into a with Public service revised wage budget of UGX.23,261,618,910 which was all warranted \nand DSC to have these vacant positions filled. Out of the total warrants, UGX.21,083,922,771 was utilized by the DLG  \nresulting in un-utilized warrants of UGX.2,177,696,132 representing  \nutilization of 91% as summarized in the table below and detailed in  \nAppendix 3 \nApprov Revised Unspent ed Budget Balance Budget UGX. UGX. UGX.  \n20,481, 2,780,1 23,261, 23,261, 21,083,9 2,177,696, 461,75 57,151 618,90 618,91 22,771 132 3  \n0 \nFrom the analysis, I noted that  \ne There was an under absorption of UGX.2,177,696,132 \nThe Accounting Officer explained that the under absorption was due to vacant position not filled.  \nValidation of employees on the District payroll \nThe Accounting The District had 1,786 employees on the IPPS payroll of which Officer should ensure 1,695(95%) were fully verified, 12 (0.6%) partially verified, 25 (1.4%) that the staff payroll is not verified, and 54 (3%) did not show up. \nreconciled and updated regularly so In addition, 27 individuals had not accessed the payroll by end of June, as to avoid payments", "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, \nNo. Observation Recommendation 2.1  \nUtilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.20,413,317,132, and I advised the Accounting obtained supplementary funding of UGX.2,352,910,884 resulting into a Officer to expedite the revised wage budget of UGX.22,766,228,016 which was all warranted.  \nrecruitment process and follow up on the un- Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG utilised funds with the resulting in un-utilized warrants of UGX.589,104,053 representing utilization MoFPED.  \nof 97% as summarized in the table below; \nApprov Supple Warrants Payments Unspent ed mentar d UGX. UGX. Balance Budget Budget UGX. UGX.  \nUGX. \n17,132 228,016 8,016 \u201a963 53 Details in Appendix 3  \nFrom the analysis, I noted that;  \nThe supplementary funding worth UGX.589,104,053 not fully utilized. \nThe Accounting Officer explained that there was a delay in approval of recruitment therefore affecting the utilization of the excess wage. \nValidation of employees on the entity payroll  \nI advised the Accounting The District had 2069, employees on the IPPS payroll of which 1,766(85%) Officer to undertake the were fully verified, 256(12%) partially verified, and 47(3%) did not show up.  \nfollowing;  \nShould use the In addition, 5 individuals had not accessed the payroll by end of June, 2023.  \nverified payroll as a These were captured as new records in my determination of the District  \nbasis of updating wage bill.  \nmonthly payrolls for paying employee The following observations were made;  \nemoluments.  \nEngage"], "answer": "The presented audit reports highlight several issues with financial management and budgeting, specifically related to the management of the government salary payroll. The reports identify the following concerns: * Persistent supplementary requests for additional funds to cater for wage shortfalls, which highlights a poor sense of budgeting and financial planning <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a>. * Payments for non-existent employees, underpayments to staff, and irregular overpayments to staff, which indicates a lack of proper monitoring and control over payroll expenses <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a><a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a><a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a>. * Unutilized warrants, as evident in Table 3, which represents a significant issue with budget management <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a>. For instance, the Uganda Railways Corporation had a cumulative utilization of 64.1% over the last four financial years, indicating a significant under-absorption of funds. * Delayed approval of recruitment, which affected the utilization of excess wages, and highlights the importance of timely and efficient recruitment processes <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a><a href=\"#doc3\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>3</sup></span></a>. * Failure to reconcile and update staff payroll regularly, which may lead to errors and inefficiencies <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a>. In summary, the audit reports highlight the following key issues with financial management and budgeting: * Poor budgeting and financial planning, leading to persistent supplementary requests for additional ", "time": "1739380374.91244"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Were there any procurement or contract management concerns raised in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with", "a Public and Disposal Authority  \n\\_ LLG Lower \\| Local Governments  \n[LR Local Revenue 00000000000 \\_ Ministries, Departments and Agencies \n_MDAs_ \nof \\| \nMoES \n\\| Ministry Education Planning \\_ \nof \nand Economic Development \\_ \\_  \n\\| Ministry Finance, \nMoFPED \nMoGLSD_ \nMinistry of Gender, Labour and Social Development  \n\\_  \nMoLG Ministry\\_of Local Government  \n\u2014\\_  \n\\\\NAA \\| National Audit Act  \n\\| NTR \\_Non-Tax Revenue  \n\\_\\| Office of the Auditor General  \n\\| OAG  \nPBS \\_ Program Budgeting System  \n\\_  \n\\\\PCA \u2014\\_\\_ Payroll Consults Africa  \nPDMS Payroll Deduction Management System  \n\\_  \n\\| PDU \\| Procurement & Disposal Unit  \n. \nPFMA\\_ il Finance A At \n\\_ Public \u2018Management \\| \n\\| \nPublic Finance Management Regulations Assets ne PFMR\\_\\_  \n\\| PPDA  \nPublic Procurement & Disposal of Public.  \nPS/: ST \\_\\_\\_\\|  \n\\_\\_\\_\\_\\| Permanent Secretary / Secretary to Treasury  \n\\_  \n\\| Treasury Single \nTSA. \nAccount  \n\u0131TSSA\\_\\_\\_\\_\\_\\_\\_\\_\\| Treasury Sub Single Account  \nnern \\_UBA \\_Uganda Banker's Association  \n00 \n. \n\\\\UCF \ncei Uganda Consolidated \nFund  \n\\_ UCLA \\| Uganda Consumer \nand Lender's \\_ Assoc tion \n\\| \n\\| UgIFT \\| \nnn  \n\\| \\_ Uganda F \n\\| Intergovernmental Fiscal Transfers Program for \\| \nUGX Uganda Shilling \n\\| USMID \\_ Uganda to \nSupport \nMunicipal infrastructure \nDevelopment _ oo \n\\_\\_ \nnn UWEP 2 Uganda Empowerment Project  \nWomen  \n\\_\\_  \nL BEDIENEN \\| \n'YLP Youthlivelihood Pogam \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Bugiri Municipal Council, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Bugiri Municipal Council for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General."], "answer": ">>(); Anonymous \\nFrameworks... Com ", "time": "1739380965.032153"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What recommendations were made to improve the performance of the entity audited?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with", "Under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the unspent funds were swept back to the consolidated fund. \nRecommendation \nI advised the Accounting Officer to engage MoFPED for revoting the funds for programme implementation in the subsequent year. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and \nability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary."], "answer": "Based on the passages provided, I did not find a direct recommendation for improving the performance of the entity audited. However, I did find a specific recommendation related to wage payroll management in the department of Local Government (LG) entities. According to the passage <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a>, the Auditor General recommended that the Minister of Finance, Planning and Economic Development (MoFPED) should be consulted for revoting funds for program implementation in the subsequent year due to the delay in the absorption of released funds, which may result in costly future extensions. In addition, the Auditor General also observed commendable performance by the entity in certain areas, such as the utilization of program receipts, expenditure incurred only on eligible activities, and the preparation of monthly program activity reports. However, these observations were not accompanied by specific recommendations for improvement. Overall, while there are no specific recommendations for improving the performance of the entity audited, the Auditor General did highlight areas for improvement and provided a general recommendation for the management of wage payroll. Note: The Auditor General's report focused on the management of wage payroll in Local Government entities and did not specifically evaluate the overall performance of the entities. ", "time": "1739381065.159801"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What recommendations were made to improve the performance of the entity audited?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with", "Under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the unspent funds were swept back to the consolidated fund. \nRecommendation \nI advised the Accounting Officer to engage MoFPED for revoting the funds for programme implementation in the subsequent year. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and \nability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary."], "answer": "Based on the passages provided, I did not find a direct recommendation for improving the performance of the entity audited. However, I did find a specific recommendation related to wage payroll management in the department of Local Government (LG) entities. According to the passage <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a>, the Auditor General recommended that the Minister of Finance, Planning and Economic Development (MoFPED) should be consulted for revoting funds for program implementation in the subsequent year due to the delay in the absorption of released funds, which may result in costly future extensions. In addition, the Auditor General also observed commendable performance by the entity in certain areas, such as the utilization of program receipts, expenditure incurred only on eligible activities, and the preparation of monthly program activity reports. However, these observations were not accompanied by specific recommendations for improvement. Overall, while there are no specific recommendations for improving the performance of the entity audited, the Auditor General did highlight areas for improvement and provided a general recommendation for the management of wage payroll. Note: The Auditor General's report focused on the management of wage payroll in Local Government entities and did not specifically evaluate the overall performance of the entities. ", "time": "1739381065.159801", "feedback": "not_okay"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Were there any cases of fraud, misappropriation, embezzlement or misuse of public resources detected in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee  \n1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE  \n1 \u201eennnrnn 2.0 Managerient. of The Government Salary Payrcl  \n8 nenne ET I TEE 11 3.0  \nChange in Accounting Treatment for Non-current Assets... 11 AD Paryablas\u0131 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE >  \n12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.  \n14 ..................... Be En 17 EEE  \nEI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES  \n21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21 \nList of Acronyms \nMeaning \nInternational Organization of Supreme Audit \nrset cetitetn Institutions IPPS \nIntegrated Personnel and Payroll system  \nISSAIs  \n\\_International Standards of Supreme Audit Institutions MoFPED of conomic \nMinistry Finance, Planning and \\| E Development Oe Ministry of Local Government  \nMinistry of Works Transport and Engineering  \nNon-Tax Revenue \nProgram Budgeting System Public Finance Management Act \nPermanent Secretary / Secretary to Treasury \nUganda Intergovernrnentel Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kitgum District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kitgum District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with"], "answer": "Based on the provided passages, I did not find any cases of fraud, misappropriation, embezzlement, or misuse of public resources detected in this audit. However, there were some irregularities and anomalies observed during the audit, which are worth highlighting: * Payments for non-existent employees, underpayments to staff, and irregular payments were identified. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The payroll cost estimation and subsequent expenditure have been characterised by wage overruns, indicating a potential mismanagement of public resources. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The Auditor General noted that the financial statements of Kitgum District Local Government for the year ended 30th June 2023 are prepared in accordance with the Public Finance Management Act (PFMA) 2015 and Financial Reporting Guide 2018. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> * The report highlights the need for improvements in budgeting, procurement, and payroll management. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> While these issues are concerning, they do not necessarily constitute fraud, misappropriation, embezzlement, or misuse of public resources. Instead, they may be indicative of poor management practices or procedural lapses that need to be addressed. It is worth noting that the Auditor General's report provides an overview of the financial statements and highlights areas where ", "time": "1739381186.973687"}
+{"system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Were there any cases of fraud, misappropriation, embezzlement or misuse of public resources detected in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee  \n1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE  \n1 \u201eennnrnn 2.0 Managerient. of The Government Salary Payrcl  \n8 nenne ET I TEE 11 3.0  \nChange in Accounting Treatment for Non-current Assets... 11 AD Paryablas\u0131 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE >  \n12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.  \n14 ..................... Be En 17 EEE  \nEI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES  \n21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21 \nList of Acronyms \nMeaning \nInternational Organization of Supreme Audit \nrset cetitetn Institutions IPPS \nIntegrated Personnel and Payroll system  \nISSAIs  \n\\_International Standards of Supreme Audit Institutions MoFPED of conomic \nMinistry Finance, Planning and \\| E Development Oe Ministry of Local Government  \nMinistry of Works Transport and Engineering  \nNon-Tax Revenue \nProgram Budgeting System Public Finance Management Act \nPermanent Secretary / Secretary to Treasury \nUganda Intergovernrnentel Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kitgum District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kitgum District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with"], "answer": "Based on the provided passages, I did not find any cases of fraud, misappropriation, embezzlement, or misuse of public resources detected in this audit. However, there were some irregularities and anomalies observed during the audit, which are worth highlighting: * Payments for non-existent employees, underpayments to staff, and irregular payments were identified. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The payroll cost estimation and subsequent expenditure have been characterised by wage overruns, indicating a potential mismanagement of public resources. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> * The Auditor General noted that the financial statements of Kitgum District Local Government for the year ended 30th June 2023 are prepared in accordance with the Public Finance Management Act (PFMA) 2015 and Financial Reporting Guide 2018. <a href=\"#doc1\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>1</sup></span></a> * The report highlights the need for improvements in budgeting, procurement, and payroll management. <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a> While these issues are concerning, they do not necessarily constitute fraud, misappropriation, embezzlement, or misuse of public resources. Instead, they may be indicative of poor management practices or procedural lapses that need to be addressed. It is worth noting that the Auditor General's report provides an overview of the financial statements and highlights areas where ", "time": "1739381186.973687", "feedback": "not_okay"}
+{"session_id": "8787e814-b730-4759-9aaf-81a7a4fc1bd9", "client_location": null, "session_duration_seconds": 5e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Did this audit highlight any issues with financial management or budgeting?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all District budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) \nObservation  \nUtilization of the Wage Budget \nThe Accounting The DLG had an approved wage budget of UGX.20,481,461,756 and Officer should liaise obtained supplementary funding of UGX.2,780,157,151 resulting into a with Public service revised wage budget of UGX.23,261,618,910 which was all warranted \nand DSC to have these vacant positions filled. Out of the total warrants, UGX.21,083,922,771 was utilized by the DLG  \nresulting in un-utilized warrants of UGX.2,177,696,132 representing  \nutilization of 91% as summarized in the table below and detailed in  \nAppendix 3 \nApprov Revised Unspent ed Budget Balance Budget UGX. UGX. UGX.  \n20,481, 2,780,1 23,261, 23,261, 21,083,9 2,177,696, 461,75 57,151 618,90 618,91 22,771 132 3  \n0 \nFrom the analysis, I noted that  \ne There was an under absorption of UGX.2,177,696,132 \nThe Accounting Officer explained that the under absorption was due to vacant position not filled.  \nValidation of employees on the District payroll \nThe Accounting The District had 1,786 employees on the IPPS payroll of which Officer should ensure 1,695(95%) were fully verified, 12 (0.6%) partially verified, 25 (1.4%) that the staff payroll is not verified, and 54 (3%) did not show up. \nreconciled and updated regularly so In addition, 27 individuals had not accessed the payroll by end of June, as to avoid payments", "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, \nNo. Observation Recommendation 2.1  \nUtilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.20,413,317,132, and I advised the Accounting obtained supplementary funding of UGX.2,352,910,884 resulting into a Officer to expedite the revised wage budget of UGX.22,766,228,016 which was all warranted.  \nrecruitment process and follow up on the un- Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG utilised funds with the resulting in un-utilized warrants of UGX.589,104,053 representing utilization MoFPED.  \nof 97% as summarized in the table below; \nApprov Supple Warrants Payments Unspent ed mentar d UGX. UGX. Balance Budget Budget UGX. UGX.  \nUGX. \n17,132 228,016 8,016 \u201a963 53 Details in Appendix 3  \nFrom the analysis, I noted that;  \nThe supplementary funding worth UGX.589,104,053 not fully utilized. \nThe Accounting Officer explained that there was a delay in approval of recruitment therefore affecting the utilization of the excess wage. \nValidation of employees on the entity payroll  \nI advised the Accounting The District had 2069, employees on the IPPS payroll of which 1,766(85%) Officer to undertake the were fully verified, 256(12%) partially verified, and 47(3%) did not show up.  \nfollowing;  \nShould use the In addition, 5 individuals had not accessed the payroll by end of June, 2023.  \nverified payroll as a These were captured as new records in my determination of the District  \nbasis of updating wage bill.  \nmonthly payrolls for paying employee The following observations were made;  \nemoluments.  \nEngage"], "answer": "", "time": "1739383137.394851"}
+{"session_id": "00d493da-fde1-4e22-bbdd-1d2d29d22ae4", "client_location": null, "session_duration_seconds": 5e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What recommendations were made to improve the performance of the entity audited?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with", "Under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the unspent funds were swept back to the consolidated fund. \nRecommendation \nI advised the Accounting Officer to engage MoFPED for revoting the funds for programme implementation in the subsequent year. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and \nability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary."], "answer": "Based on the passages provided, I did not find a direct recommendation for improving the performance of the entity audited. However, I did find a specific recommendation related to wage payroll management in the department of Local Government (LG) entities. According to the passage <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a>, the Auditor General recommended that the Minister of Finance, Planning and Economic Development (MoFPED) should be consulted for revoting funds for program implementation in the subsequent year due to the delay in the absorption of released funds, which may result in costly future extensions. In addition, the Auditor General also observed commendable performance by the entity in certain areas, such as the utilization of program receipts, expenditure incurred only on eligible activities, and the preparation of monthly program activity reports. However, these observations were not accompanied by specific recommendations for improvement. Overall, while there are no specific recommendations for improving the performance of the entity audited, the Auditor General did highlight areas for improvement and provided a general recommendation for the management of wage payroll. Note: The Auditor General's report focused on the management of wage payroll in Local Government entities and did not specifically evaluate the overall performance of the entities. ", "time": "1739383325.949714"}
+{"session_id": "00d493da-fde1-4e22-bbdd-1d2d29d22ae4", "client_location": null, "session_duration_seconds": 5e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What recommendations were made to improve the performance of the entity audited?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with", "Under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the unspent funds were swept back to the consolidated fund. \nRecommendation \nI advised the Accounting Officer to engage MoFPED for revoting the funds for programme implementation in the subsequent year. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and \nability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary."], "answer": "Based on the passages provided, I did not find a direct recommendation for improving the performance of the entity audited. However, I did find a specific recommendation related to wage payroll management in the department of Local Government (LG) entities. According to the passage <a href=\"#doc2\" class=\"a-doc-ref\" target=\"_self\"><span class='doc-ref'><sup>2</sup></span></a>, the Auditor General recommended that the Minister of Finance, Planning and Economic Development (MoFPED) should be consulted for revoting funds for program implementation in the subsequent year due to the delay in the absorption of released funds, which may result in costly future extensions. In addition, the Auditor General also observed commendable performance by the entity in certain areas, such as the utilization of program receipts, expenditure incurred only on eligible activities, and the preparation of monthly program activity reports. However, these observations were not accompanied by specific recommendations for improvement. Overall, while there are no specific recommendations for improving the performance of the entity audited, the Auditor General did highlight areas for improvement and provided a general recommendation for the management of wage payroll. Note: The Auditor General's report focused on the management of wage payroll in Local Government entities and did not specifically evaluate the overall performance of the entities. ", "time": "1739383325.949714", "feedback": "not_okay"}
+{"session_id": "30961390-c189-43f7-b8df-a110e9238950", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 6e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "5\u5f8c\u306e '..', ", "time": "1739384286.479329"}
+{"session_id": "30961390-c189-43f7-b8df-a110e9238950", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 6e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "5\u5f8c\u306e '..', ", "time": "1739384286.479329", "feedback": "okay"}
+{"session_id": "bc341c55-00cd-4c1e-82f1-0bc5d3bad0d8", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 5e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Were there any procurement or contract management concerns raised in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with", "a Public and Disposal Authority  \n\\_ LLG Lower \\| Local Governments  \n[LR Local Revenue 00000000000 \\_ Ministries, Departments and Agencies \n_MDAs_ \nof \\| \nMoES \n\\| Ministry Education Planning \\_ \nof \nand Economic Development \\_ \\_  \n\\| Ministry Finance, \nMoFPED \nMoGLSD_ \nMinistry of Gender, Labour and Social Development  \n\\_  \nMoLG Ministry\\_of Local Government  \n\u2014\\_  \n\\\\NAA \\| National Audit Act  \n\\| NTR \\_Non-Tax Revenue  \n\\_\\| Office of the Auditor General  \n\\| OAG  \nPBS \\_ Program Budgeting System  \n\\_  \n\\\\PCA \u2014\\_\\_ Payroll Consults Africa  \nPDMS Payroll Deduction Management System  \n\\_  \n\\| PDU \\| Procurement & Disposal Unit  \n. \nPFMA\\_ il Finance A At \n\\_ Public \u2018Management \\| \n\\| \nPublic Finance Management Regulations Assets ne PFMR\\_\\_  \n\\| PPDA  \nPublic Procurement & Disposal of Public.  \nPS/: ST \\_\\_\\_\\|  \n\\_\\_\\_\\_\\| Permanent Secretary / Secretary to Treasury  \n\\_  \n\\| Treasury Single \nTSA. \nAccount  \n\u0131TSSA\\_\\_\\_\\_\\_\\_\\_\\_\\| Treasury Sub Single Account  \nnern \\_UBA \\_Uganda Banker's Association  \n00 \n. \n\\\\UCF \ncei Uganda Consolidated \nFund  \n\\_ UCLA \\| Uganda Consumer \nand Lender's \\_ Assoc tion \n\\| \n\\| UgIFT \\| \nnn  \n\\| \\_ Uganda F \n\\| Intergovernmental Fiscal Transfers Program for \\| \nUGX Uganda Shilling \n\\| USMID \\_ Uganda to \nSupport \nMunicipal infrastructure \nDevelopment _ oo \n\\_\\_ \nnn UWEP 2 Uganda Empowerment Project  \nWomen  \n\\_\\_  \nL BEDIENEN \\| \n'YLP Youthlivelihood Pogam \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Bugiri Municipal Council, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Bugiri Municipal Council for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General."], "answer": ">>(); Anonymous \\nFrameworks... Com ", "time": "1739384550.615801"}
+{"session_id": "bc341c55-00cd-4c1e-82f1-0bc5d3bad0d8", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 5e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Were there any procurement or contract management concerns raised in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with", "a Public and Disposal Authority  \n\\_ LLG Lower \\| Local Governments  \n[LR Local Revenue 00000000000 \\_ Ministries, Departments and Agencies \n_MDAs_ \nof \\| \nMoES \n\\| Ministry Education Planning \\_ \nof \nand Economic Development \\_ \\_  \n\\| Ministry Finance, \nMoFPED \nMoGLSD_ \nMinistry of Gender, Labour and Social Development  \n\\_  \nMoLG Ministry\\_of Local Government  \n\u2014\\_  \n\\\\NAA \\| National Audit Act  \n\\| NTR \\_Non-Tax Revenue  \n\\_\\| Office of the Auditor General  \n\\| OAG  \nPBS \\_ Program Budgeting System  \n\\_  \n\\\\PCA \u2014\\_\\_ Payroll Consults Africa  \nPDMS Payroll Deduction Management System  \n\\_  \n\\| PDU \\| Procurement & Disposal Unit  \n. \nPFMA\\_ il Finance A At \n\\_ Public \u2018Management \\| \n\\| \nPublic Finance Management Regulations Assets ne PFMR\\_\\_  \n\\| PPDA  \nPublic Procurement & Disposal of Public.  \nPS/: ST \\_\\_\\_\\|  \n\\_\\_\\_\\_\\| Permanent Secretary / Secretary to Treasury  \n\\_  \n\\| Treasury Single \nTSA. \nAccount  \n\u0131TSSA\\_\\_\\_\\_\\_\\_\\_\\_\\| Treasury Sub Single Account  \nnern \\_UBA \\_Uganda Banker's Association  \n00 \n. \n\\\\UCF \ncei Uganda Consolidated \nFund  \n\\_ UCLA \\| Uganda Consumer \nand Lender's \\_ Assoc tion \n\\| \n\\| UgIFT \\| \nnn  \n\\| \\_ Uganda F \n\\| Intergovernmental Fiscal Transfers Program for \\| \nUGX Uganda Shilling \n\\| USMID \\_ Uganda to \nSupport \nMunicipal infrastructure \nDevelopment _ oo \n\\_\\_ \nnn UWEP 2 Uganda Empowerment Project  \nWomen  \n\\_\\_  \nL BEDIENEN \\| \n'YLP Youthlivelihood Pogam \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Bugiri Municipal Council, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Bugiri Municipal Council for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General."], "answer": ">>(); Anonymous \\nFrameworks... Com ", "time": "1739384550.615801", "feedback": "not_okay"}
+{"session_id": "4fd8a463-a04c-43e8-8b99-aab2d9d66df6", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 4e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What were the most significant areas of non-compliance in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["Change in Accounting Treatment for Non-current Assets... 12 40 Receivables 12 una ore En ee 12 a Oe BIN I 13 ree ee 6.0 Implementation Of Key Government Grants/PrograMmMes...........cccssesssessseseetseseeeeeeees 13 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program............. 15 6.3 Education Development Grant.........uueeeesessesenesessesennnenennnnnnnnnnnnnnnnennnnnnnnnennnnennnnennenennenen 18 64 Micro Scale UT AC Oi icc  \n20 ccccericonsanaaneancanvasnannananntntoinant vanah sanabiaatudeat diashanezs tenants teaensenannienasesande tains OTHER INFORMATION. 22 \u201eun... une MANAGEMENT'\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:ccccsessseeseeeeseerees 22 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .................. 22 DITHER BEPOREING BESPONSALITIE zen  \n23 sen evetasteone antcnira coast easaner acy ccmmiscasnteis REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \u201eune nenn 23 7.0 Implementation of the Parish Development Model ............:ccccscsssesssesceseeretseseteseneseeeeeees 23 \nList of Acronyms \nAcronym \nMeaning \nDLG \nDistrict Local Government \nGovernment of Uganda \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nIPPS \nIntegrated Personnel and Payroll system \nISSAls \nInternational Standards of Supreme Audit Institutions r  \n\\_\\_\\_\\_\\_\\_\\_\\_\\| \n(LST bocal ServiceTax \\| \\| MoES- \nMinistry of Education \nMoFPED MoFF aan \nMinistry Finance, \nof \nPlanning om a and Economic Development 7 \nMoLG Ministry of Local Government \\| \n\\|IMoPSs Ministry of Service \nPublic \nNPA Planning Authority 0.2.0.0. \\| \nNational \n\\| \\_\\\\\\_Non-Tax Revenue  \nProgram Budgeting System nn \\| \nnt] \nMi Information Br System ee Parish Development Model  \n\\_\\_\\_ \n\\_\\_ Procurement & Unit \nDisposal \nPermanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . . \n.  \non \n\\_ Uganda Shilling  \n\\_ \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Gulu District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Gulu District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", " \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", "2. SACCO Committees The 10 SACCOs did not constitute-- the I advised the Accounting- \\|"], "answer": "Based on the report, the most significant areas of non-compliance are related to the implementation of government grants and programs, specifically: * The District Rural Water Supply and Sanitation Conditional Grant was not utilized, resulting in a lack of access to clean water and sanitation for the community [Doc 6.1]. * The Education Development Grant was not implemented, which has a negative impact on the education sector and the overall development of the district [Doc 6.3]. * The Parish Development Model was not implemented, which is a key initiative aimed at improving service delivery and community development [Doc 7.0]. These areas of non-compliance are significant because they have a direct impact on the well-being of the community and the overall development of the district. The lack of implementation of these grants and programs also suggests that there may be issues with coordination and capacity within the district's administration. It is also noted that the Financial Statements of Gulu District Local Government are prepared in accordance with the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018, and as guided by the Accountant General [Doc Auditor's Responsibility for the Audit of Financial Statements]. However, this does not excuse the non-compliance with the grants and ", "time": "1739384818.471003"}
+{"session_id": "4fd8a463-a04c-43e8-8b99-aab2d9d66df6", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 4e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What were the most significant areas of non-compliance in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["Change in Accounting Treatment for Non-current Assets... 12 40 Receivables 12 una ore En ee 12 a Oe BIN I 13 ree ee 6.0 Implementation Of Key Government Grants/PrograMmMes...........cccssesssessseseetseseeeeeeees 13 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program............. 15 6.3 Education Development Grant.........uueeeesessesenesessesennnenennnnnnnnnnnnnnnnennnnnnnnnennnnennnnennenennenen 18 64 Micro Scale UT AC Oi icc  \n20 ccccericonsanaaneancanvasnannananntntoinant vanah sanabiaatudeat diashanezs tenants teaensenannienasesande tains OTHER INFORMATION. 22 \u201eun... une MANAGEMENT'\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:ccccsessseeseeeeseerees 22 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .................. 22 DITHER BEPOREING BESPONSALITIE zen  \n23 sen evetasteone antcnira coast easaner acy ccmmiscasnteis REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \u201eune nenn 23 7.0 Implementation of the Parish Development Model ............:ccccscsssesssesceseeretseseteseneseeeeeees 23 \nList of Acronyms \nAcronym \nMeaning \nDLG \nDistrict Local Government \nGovernment of Uganda \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nIPPS \nIntegrated Personnel and Payroll system \nISSAls \nInternational Standards of Supreme Audit Institutions r  \n\\_\\_\\_\\_\\_\\_\\_\\_\\| \n(LST bocal ServiceTax \\| \\| MoES- \nMinistry of Education \nMoFPED MoFF aan \nMinistry Finance, \nof \nPlanning om a and Economic Development 7 \nMoLG Ministry of Local Government \\| \n\\|IMoPSs Ministry of Service \nPublic \nNPA Planning Authority 0.2.0.0. \\| \nNational \n\\| \\_\\\\\\_Non-Tax Revenue  \nProgram Budgeting System nn \\| \nnt] \nMi Information Br System ee Parish Development Model  \n\\_\\_\\_ \n\\_\\_ Procurement & Unit \nDisposal \nPermanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . . \n.  \non \n\\_ Uganda Shilling  \n\\_ \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Gulu District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Gulu District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", " \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", "2. SACCO Committees The 10 SACCOs did not constitute-- the I advised the Accounting- \\|"], "answer": "Based on the report, the most significant areas of non-compliance are related to the implementation of government grants and programs, specifically: * The District Rural Water Supply and Sanitation Conditional Grant was not utilized, resulting in a lack of access to clean water and sanitation for the community [Doc 6.1]. * The Education Development Grant was not implemented, which has a negative impact on the education sector and the overall development of the district [Doc 6.3]. * The Parish Development Model was not implemented, which is a key initiative aimed at improving service delivery and community development [Doc 7.0]. These areas of non-compliance are significant because they have a direct impact on the well-being of the community and the overall development of the district. The lack of implementation of these grants and programs also suggests that there may be issues with coordination and capacity within the district's administration. It is also noted that the Financial Statements of Gulu District Local Government are prepared in accordance with the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018, and as guided by the Accountant General [Doc Auditor's Responsibility for the Audit of Financial Statements]. However, this does not excuse the non-compliance with the grants and ", "time": "1739384818.471003", "feedback": "not_okay"}
+{"session_id": "5fa1cab1-d817-4f4b-93a2-9bbf7722d1b0", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 9e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "5\u5f8c\u306e '..', ", "time": "1739385147.106286"}
+{"session_id": "5fa1cab1-d817-4f4b-93a2-9bbf7722d1b0", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 9e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "What are the key findings of this audit report?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORlemyar \nCOPy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents  \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes \nINN \n1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez  \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis  \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De  \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr  \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss  \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe  \n18 nenne \nList of Acronyms \n| Acronym Meaning \nIDIG | District Local Government = = \nGoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher  \nINTOSAI \\| International Organization of Supreme Audit Institutions  \nnn \n-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5 \nMoFPED Ministry of Finance, Planning \nand Economic Development . \nDevelopment \n\\| NDP National Plan \n| | \\ \nPDC  \nParish Development Committees \nPDM \nParish Development Model \nea | \nPDMIS  \nParish Development Management Information System : \\| Finance  \nPublic \nManagement \nAt OO ] \\| \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results pts . \n\\| UGX. \\| u \u2014\\_ - . \nUganda Shilling \n", "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere: \n| Acronym Meaning \n\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a  \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General"], "answer": "5\u5f8c\u306e '..', ", "time": "1739385147.106286", "feedback": "not_okay"}
+{"session_id": "807b8b99-cbc5-4e76-a439-be85b2466165", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 3e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Were there any cases of fraud, misappropriation, embezzlement or misuse of public resources detected in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee  \n1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE  \n1 \u201eennnrnn 2.0 Managerient. of The Government Salary Payrcl  \n8 nenne ET I TEE 11 3.0  \nChange in Accounting Treatment for Non-current Assets... 11 AD Paryablas\u0131 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE >  \n12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.  \n14 ..................... Be En 17 EEE  \nEI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES  \n21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21 \nList of Acronyms \nMeaning \nInternational Organization of Supreme Audit \nrset cetitetn Institutions IPPS \nIntegrated Personnel and Payroll system  \nISSAIs  \n\\_International Standards of Supreme Audit Institutions MoFPED of conomic \nMinistry Finance, Planning and \\| E Development Oe Ministry of Local Government  \nMinistry of Works Transport and Engineering  \nNon-Tax Revenue \nProgram Budgeting System Public Finance Management Act \nPermanent Secretary / Secretary to Treasury \nUganda Intergovernrnentel Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kitgum District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kitgum District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with"], "answer": "is approximately absolute } 50 lt Early> atheist \u00c3 80401WH .................................... ", "time": "1739385549.808696"}
+{"session_id": "807b8b99-cbc5-4e76-a439-be85b2466165", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 3e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Were there any cases of fraud, misappropriation, embezzlement or misuse of public resources detected in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee  \n1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE  \n1 \u201eennnrnn 2.0 Managerient. of The Government Salary Payrcl  \n8 nenne ET I TEE 11 3.0  \nChange in Accounting Treatment for Non-current Assets... 11 AD Paryablas\u0131 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE >  \n12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.  \n14 ..................... Be En 17 EEE  \nEI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES  \n21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21 \nList of Acronyms \nMeaning \nInternational Organization of Supreme Audit \nrset cetitetn Institutions IPPS \nIntegrated Personnel and Payroll system  \nISSAIs  \n\\_International Standards of Supreme Audit Institutions MoFPED of conomic \nMinistry Finance, Planning and \\| E Development Oe Ministry of Local Government  \nMinistry of Works Transport and Engineering  \nNon-Tax Revenue \nProgram Budgeting System Public Finance Management Act \nPermanent Secretary / Secretary to Treasury \nUganda Intergovernrnentel Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kitgum District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kitgum District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with"], "answer": "is approximately absolute } 50 lt Early> atheist \u00c3 80401WH .................................... ", "time": "1739385549.808696", "feedback": "not_okay"}
+{"session_id": "460c8b37-0e39-4a4f-814f-4daba0610b47", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 2e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Were there any cases of fraud, misappropriation, embezzlement or misuse of public resources detected in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee  \n1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE  \n1 \u201eennnrnn 2.0 Managerient. of The Government Salary Payrcl  \n8 nenne ET I TEE 11 3.0  \nChange in Accounting Treatment for Non-current Assets... 11 AD Paryablas\u0131 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE >  \n12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.  \n14 ..................... Be En 17 EEE  \nEI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES  \n21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21 \nList of Acronyms \nMeaning \nInternational Organization of Supreme Audit \nrset cetitetn Institutions IPPS \nIntegrated Personnel and Payroll system  \nISSAIs  \n\\_International Standards of Supreme Audit Institutions MoFPED of conomic \nMinistry Finance, Planning and \\| E Development Oe Ministry of Local Government  \nMinistry of Works Transport and Engineering  \nNon-Tax Revenue \nProgram Budgeting System Public Finance Management Act \nPermanent Secretary / Secretary to Treasury \nUganda Intergovernrnentel Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kitgum District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kitgum District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with"], "answer": "is approximately absolute } 50 lt Early> atheist \u00c3 80401WH .................................... ", "time": "1739386332.579119"}
+{"session_id": "460c8b37-0e39-4a4f-814f-4daba0610b47", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 2e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Were there any cases of fraud, misappropriation, embezzlement or misuse of public resources detected in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee  \n1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE  \n1 \u201eennnrnn 2.0 Managerient. of The Government Salary Payrcl  \n8 nenne ET I TEE 11 3.0  \nChange in Accounting Treatment for Non-current Assets... 11 AD Paryablas\u0131 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE >  \n12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.  \n14 ..................... Be En 17 EEE  \nEI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES  \n21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21 \nList of Acronyms \nMeaning \nInternational Organization of Supreme Audit \nrset cetitetn Institutions IPPS \nIntegrated Personnel and Payroll system  \nISSAIs  \n\\_International Standards of Supreme Audit Institutions MoFPED of conomic \nMinistry Finance, Planning and \\| E Development Oe Ministry of Local Government  \nMinistry of Works Transport and Engineering  \nNon-Tax Revenue \nProgram Budgeting System Public Finance Management Act \nPermanent Secretary / Secretary to Treasury \nUganda Intergovernrnentel Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Kitgum District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kitgum District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with"], "answer": "is approximately absolute } 50 lt Early> atheist \u00c3 80401WH .................................... ", "time": "1739386332.579119", "feedback": "okay"}
+{"session_id": "34202723-3ad0-47ce-8e6f-f2c872adde24", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 3e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Were there any procurement or contract management concerns raised in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with", "a Public and Disposal Authority  \n\\_ LLG Lower \\| Local Governments  \n[LR Local Revenue 00000000000 \\_ Ministries, Departments and Agencies \n_MDAs_ \nof \\| \nMoES \n\\| Ministry Education Planning \\_ \nof \nand Economic Development \\_ \\_  \n\\| Ministry Finance, \nMoFPED \nMoGLSD_ \nMinistry of Gender, Labour and Social Development  \n\\_  \nMoLG Ministry\\_of Local Government  \n\u2014\\_  \n\\\\NAA \\| National Audit Act  \n\\| NTR \\_Non-Tax Revenue  \n\\_\\| Office of the Auditor General  \n\\| OAG  \nPBS \\_ Program Budgeting System  \n\\_  \n\\\\PCA \u2014\\_\\_ Payroll Consults Africa  \nPDMS Payroll Deduction Management System  \n\\_  \n\\| PDU \\| Procurement & Disposal Unit  \n. \nPFMA\\_ il Finance A At \n\\_ Public \u2018Management \\| \n\\| \nPublic Finance Management Regulations Assets ne PFMR\\_\\_  \n\\| PPDA  \nPublic Procurement & Disposal of Public.  \nPS/: ST \\_\\_\\_\\|  \n\\_\\_\\_\\_\\| Permanent Secretary / Secretary to Treasury  \n\\_  \n\\| Treasury Single \nTSA. \nAccount  \n\u0131TSSA\\_\\_\\_\\_\\_\\_\\_\\_\\| Treasury Sub Single Account  \nnern \\_UBA \\_Uganda Banker's Association  \n00 \n. \n\\\\UCF \ncei Uganda Consolidated \nFund  \n\\_ UCLA \\| Uganda Consumer \nand Lender's \\_ Assoc tion \n\\| \n\\| UgIFT \\| \nnn  \n\\| \\_ Uganda F \n\\| Intergovernmental Fiscal Transfers Program for \\| \nUGX Uganda Shilling \n\\| USMID \\_ Uganda to \nSupport \nMunicipal infrastructure \nDevelopment _ oo \n\\_\\_ \nnn UWEP 2 Uganda Empowerment Project  \nWomen  \n\\_\\_  \nL BEDIENEN \\| \n'YLP Youthlivelihood Pogam \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Bugiri Municipal Council, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Bugiri Municipal Council for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General."], "answer": ">>(); Anonymous \\nFrameworks... Com ", "time": "1739386564.550952"}
+{"session_id": "34202723-3ad0-47ce-8e6f-f2c872adde24", "client_location": {"city": null, "region": null, "country": null, "latitude": null, "longitude": null}, "session_duration_seconds": 3e-06, "system_prompt": "\n        You are AuditQ&A, an AI Assistant created by Auditors and Data Scientist.             You are given a question and extracted passages of the consolidated/departmental/thematic focus audit reports.            Provide a clear and structured answer based on the passages/context provided and the guidelines.\n        Guidelines:\n        - Passeges are provided as comma separated list of strings\n        - If the passages have useful facts or numbers, use them in your answer.\n        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.\n        - Do not use the sentence 'Doc i says ...' to say where information came from.\n        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]\n        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.\n        - If it makes sense, use bullet points and lists to make your answers easier to understand.\n        - You do not need to use every passage. Only use the ones that help answer the question.\n        - If the documents do not have the information needed to answer the question, just say you do not have enough information.\n        ", "sources": "Consolidated", "reports": [], "subtype": ["Consolidted Report ,Report of the Auditor General 2023", "Annual Consolidated OAG audit reports 2018", "Annual Consolidated OAG audit reports 2019", "Annual Consolidated OAG audit reports 2020", "Annual Consolidated OAG audit reports 2021", "Annual Consolidated OAG audit reports 2022"], "year": ["2023"], "question": "Were there any procurement or contract management concerns raised in this audit?", "retriever": "BAAI/bge-large-en-v1.5", "endpoint_type": "DEDICATED", "reader": "meta-llama/Llama-3.1-8B-Instruct", "docs": ["2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "The following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit.  \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category.  \ne Expenditure was incurred only on eligible activities.  \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required.  \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties.  \ne A review of the procurements undertaken revealed that the district complied with", "a Public and Disposal Authority  \n\\_ LLG Lower \\| Local Governments  \n[LR Local Revenue 00000000000 \\_ Ministries, Departments and Agencies \n_MDAs_ \nof \\| \nMoES \n\\| Ministry Education Planning \\_ \nof \nand Economic Development \\_ \\_  \n\\| Ministry Finance, \nMoFPED \nMoGLSD_ \nMinistry of Gender, Labour and Social Development  \n\\_  \nMoLG Ministry\\_of Local Government  \n\u2014\\_  \n\\\\NAA \\| National Audit Act  \n\\| NTR \\_Non-Tax Revenue  \n\\_\\| Office of the Auditor General  \n\\| OAG  \nPBS \\_ Program Budgeting System  \n\\_  \n\\\\PCA \u2014\\_\\_ Payroll Consults Africa  \nPDMS Payroll Deduction Management System  \n\\_  \n\\| PDU \\| Procurement & Disposal Unit  \n. \nPFMA\\_ il Finance A At \n\\_ Public \u2018Management \\| \n\\| \nPublic Finance Management Regulations Assets ne PFMR\\_\\_  \n\\| PPDA  \nPublic Procurement & Disposal of Public.  \nPS/: ST \\_\\_\\_\\|  \n\\_\\_\\_\\_\\| Permanent Secretary / Secretary to Treasury  \n\\_  \n\\| Treasury Single \nTSA. \nAccount  \n\u0131TSSA\\_\\_\\_\\_\\_\\_\\_\\_\\| Treasury Sub Single Account  \nnern \\_UBA \\_Uganda Banker's Association  \n00 \n. \n\\\\UCF \ncei Uganda Consolidated \nFund  \n\\_ UCLA \\| Uganda Consumer \nand Lender's \\_ Assoc tion \n\\| \n\\| UgIFT \\| \nnn  \n\\| \\_ Uganda F \n\\| Intergovernmental Fiscal Transfers Program for \\| \nUGX Uganda Shilling \n\\| USMID \\_ Uganda to \nSupport \nMunicipal infrastructure \nDevelopment _ oo \n\\_\\_ \nnn UWEP 2 Uganda Empowerment Project  \nWomen  \n\\_\\_  \nL BEDIENEN \\| \n'YLP Youthlivelihood Pogam \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Bugiri Municipal Council, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Bugiri Municipal Council for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General."], "answer": ">>(); Anonymous \\nFrameworks... Com ", "time": "1739386564.550952", "feedback": "not_okay"}