cluster_labels
int64 0
99
| chunks
stringlengths 7
4.26k
| point_ids
stringlengths 36
36
|
|---|---|---|
98 |
5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
26
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
b1b3d1fd-a910-44e3-8de7-6718274e7894
|
98 |
7.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
21
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
7de223eb-62cc-4bbd-b12a-60de4ca5c9dd
|
98 |
6.1.3 Exclusion of parishes/ wards from PDM
Para. 1.3 of the Implementation Guidelines for the PDM, February 2022 highlighted that the PDM was as a result of a review of Government's development plans, where
37
the NDP I End-of-Term Evaluation and the NDP II Mid-Term Review, recommended the adoption of the PDM. The evaluations identified the strategic role of a Parish in improving service delivery, and strengthening production, productivity and value addition for social economic transformation and realization of NDP results. In line with this, the NDP III (Section 10, page 10 and 11) adopted the PDM as a vehicle for increasing household income and welfare. Furthermore, the comprehensive evaluation of the decentralization policy commissioned by the National Planning Authority (NPA) in 2019 also recommended action of Government by deepening Decentralisation and Devolution to support planning and development at Parish level.
Para. 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socioeconomic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development.
I noted that MoFPED maintained a parish database of 10,594 as a basis for funding PDM SACCOs. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 10,717 parishes, indicating a variance of 123 parishes.
My review of the Budget Estimates of Revenue and Expenditure for FY 2023/24 Volume II: Local Government Votes revealed that Government had allocated UGX. 1,059.9Bn under MoFPED for PDM as revolving funds, with each Parish being allocated UGX.100 million. This implies that there was an increment in the provision of only 5 parishes in the FY 2023/2024, above the 10,594 that was used as a base number of beneficiary parishes for the PDM in FY 2021/2022.
|
8b61dcca-bfd3-4a93-9eec-3d4ce2748873
|
98 |
5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
69d921a4-9b02-495a-b69c-6b233ffd1b1b
|
98 |
Figure 1: The Seven Pillars of the PDM
Source: MoLG - https://molg.go.ug/parish-development-model
PDM is implemented within the National Policy of Decentralisation which provides for building the capacity of local authorities to provide services, prepare and approve work plans, budgets and implement Programmes for the Development of their Communities. Therefore, it is implemented through the Local Government structures while emphasizing the whole of Government approach 3 .
The overarching objective of PDM is to increase production, processing, storage and marketing, infrastructure and service delivery at the grassroots level with the Parish as an Epi-Centre, through increased interaction and feedback between Government and Citizens. This will be achieved through the following specific objectives;
· To organize households into structures for empowering them to participate in production, processing, storage and marketing
· To support the communities with infrastructural needs to improve livelihoods for example culverts, bridges, access roads, water for production and internet to support production, processing and marketing
· To sustainably increase access to and use of appropriate financial services by subsistence households
· To provide the communities with good Social Services while engaging in production for example availability of good health services and health facilities, schools and access to safe and clean water.
· To empower households and communities with the right knowledge and skills so as to be at the centre of decision-making on issues that affect their lives and participate in determining their pathways out of poverty.
3
· To support community profiling, data collection, analysis, tabulation, storage and dissemination at all levels.
· To coordinate the implementing structures and functions of the PDM at both the National and Sub-National levels.
Table 1 Shows the Summary of Each PDM Pillar
|
40a098e7-1505-4f7d-8ba2-4bc66769d4d2
|
98 |
3.1 Parish Development Model
The Parish Development Model is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Bukomansimbi DLG has 39 gazzetted parishes.
I designed audit procedures to establish whether Government instituted the institutional and operational frameworks/structure for the successful implementation of the PDM and whether the funds released had been put to intended use. Below are my observations;
|
1852faa0-0d82-424f-8385-19b5558bbf22
|
98 |
4.7 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
33
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
8f5b9e33-5668-4785-8e1f-a97eaca64ecb
|
98 |
4.7 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
eb03f23f-b0dd-4802-868c-3a735224c114
|
98 |
3.1 Parish Development Model(PDM)
The Parish Development Model is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Buyende DLG has 73 gazzetted parishes.
I designed audit procedures to establish whether Government instituted the institutional and operational frameworks/structure for the successful implementation of the PDM and whether the funds released had been put to intended use. Below are my observations:
12
|
020ffa07-6b51-460e-8f46-d8b70aeb8ff2
|
98 |
2.2.3.5 Implementation of the PDMIS
Paragraph 2 of the PDM Pillar-No. 6 - The Parish Development Management Information System (PDMIS) Operation Manual stipulates that;
The PDMIS shall be a modular system covering all seven pillars of the PDM. At its full implementation, it shall have; the registration & data collection, Production, Processing and Marketing, Infrastructure, Financial inclusion module, Social Services, Community mobilization & mind-set change, and Monitoring and Evaluation (M&E) modules.
The MoICT&NG will implement the system in a phased approach starting in FY 2021/22, with the Registration & data collection, Financial Inclusion, and Monitoring & Evaluation modules in the first phase.
|
f54208e1-9a9b-469e-8e31-d626a797335a
|
98 |
7.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023 , Parliament appropriated UGX.1.061 trillion for the PDM Programme; of which UGX.1.059 trillion was for the UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
20
The primary being the Agriculture Value Chain Development (Production, Storage Processing, and Marketing) . The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services , Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. pillar
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
48a655f7-aa1e-4526-9b7c-f0b97df40c8c
|
98 |
4.2.1 Failure to align LG budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team.
A review of the District budget and work plans revealed that out of the 7 priorities received from 10 sampled Parishes, none of them were incorporated in the district's budget/work plan. I further noted that 2 out of 7 priorities which were supposed to be implemented by District were submitted accordingly by the Accounting Officer to the PDM Secretariat.
This was attributed to the failure by the District core team to align the district workplans with the PDM implementation interventions.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that during presentation of budget Conference reports to Lower Local Government stakeholders, Sub-Counties and Town Councils have been advised to always include PDM priorities in the reports for approval and onward submission to the district for inclusion/incorporation in the district's budget and work plans.
|
5d004b8a-10ee-4ab2-afc1-a2bd70841ef2
|
98 |
4.3 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the
52
management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
2877bddc-e576-4620-bc19-2cbc5545b1c9
|
98 |
7.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
7a2ad2de-8a86-4cb2-a4d6-e50a224097f6
|
98 |
7.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
21
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
caa13419-49dc-48ae-a260-031cf28c8b1f
|
98 |
3.6.3.2 Failure to align LG budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the Kasese District budget and work plans revealed that out of the 15 priorities received from 2 Sub Counties and 3 Town councils; 2 were incorporated in the entity's budget/work plan, while 13 were not incorporated.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
39
The Accounting Officer explained that the PDM guidelines issued at time were not clear with a number of reviews which affected the incorporation of PDM priorities in to the District budget and work plans. The district will streamline its budget to include the priorities from the sub counties and town councils.
The Accounting Officer should ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation.
|
ca9418ae-b48f-412d-aa6e-5a48a44645a9
|
98 |
f) Inclusion of Parish[Wards in the PDM
Paragraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio - economic
27
transformation by moving the 39% households out of the subsistence economy into the money economy; using the parish/ward as the epi-centre for Development.
A review of documents and interviews with HLG Core implementation team revealed that all the 60 Parishes/town councils in Nebbi District were included in the Implementation of PDM.
|
4fe9bfe5-9d99-4eb6-84a5-5c0562f09ae3
|
98 |
4.3.1.1 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that none of priorities received from 11 Sub Counties and 4 Town Councils; were incorporated in the entity's budget/work plan.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained the guidelines requiring priorities from lower local governments to be incorporated into the budgets and work plans of higher local governments were issued in October 2022, long after the budgets and work plans for the financial year under review is 2022/23, whose budget and work plan is being audited, were passed i.e. in May 2022.
|
fa6deecd-1a51-4e06-939f-c5a786d09fdb
|
98 |
4.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
43
|
3a074dd8-cffd-4607-b30c-9f11c0311f06
|
98 |
5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme; of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production; Storage, Processing and Marketing) . The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition; media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. My
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion Below are my findings; pillar .
|
9e16abd2-c1d8-4aa9-be0a-7af9010f1f72
|
98 |
5.1 Parish Development Model(PDM)
The Parish Development Model is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Kamuli DLG has 80 gazzetted parishes.
I designed audit procedures to establish whether Government instituted the institutional and operational frameworks/structure for the successful implementation of the PDM and whether the funds released had been put to intended use. Below are my observations:
14
|
fe4cd852-0c12-4b48-b088-19b5e3b3d4a4
|
98 |
3.2.1 Planning and Budgeting
Delayed completion of PDM data collection According to the PDM implementation road map for UBOS, data collection was jointly launched by Uganda Bureau of Statistics (UBOS) and Ministry of Information Communication Technology and National Guidance (MOICT& NG) in 181 HLGs on 6 th June 2022 and was expected to be concluded on 31 st July 2022. The data collection exercise was carried out The Accounting Officer of UBOS should the review and align the community data collection method to enable identification of qualifying beneficiaries.. , Audit observation = Omission of gazetted parishes/wards excludes them from benefiting from the PRF funding which undermines the PDM objective and distorts the planning and budgeting for the programme. As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. The Accounting Officer of MoFPED explained that the PDM budget for FY 2021/22, was informed by a schedule of 10,594 gazetted parishes in 176 Local Governments and Kampala Capital City Authority submitted by Ministry of Local Government (MoLG) thus 10,585 was the official list used by MFPED for PDM payments excluding 9 Parishes which did not furnish complete information for transfer of funds.
|
b1a730ee-7624-41d3-94eb-7c0ac87ac00c
|
98 |
Introduction
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament. According to the PDM Policy Framework 2022, the outcomes of the strategy will be measured in the FY 2024/2025 at the closure of the NDP III.
The strategy is implemented under seven (7) pillars, and the primary pillar is the 'Agriculture Value Chain Development (Production, Storage, Processing, and Marketing)'. The other six pillars which support the primary pillar include: Infrastructure and Economic Services; Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.
In the FY 2023/2024, Parliament appropriated UGX.1,097.633Bn for the PDM Programme, of which UGX.1,059.4Bn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX.38.233Bn was appropriated to specific entities to support implementation of the programme as indicated in the table below;
Table 33: Total Budgets, Releases and Expenditure for PDM for FY 2023/24
|
2669a437-223a-4872-9bd2-a495ca87b15d
|
98 |
6.3.1 Planning and Budget Performance
I reviewed the Nebbi District approved work plan and budget for PDM activities and noted the following.
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition; Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that there were no priorities received from Sub Counties and hence no priorities were incorporated in the District's budget/work plan, while 8 were not incorporated in the District work plan and budgets.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that the priorities were identified and ranked at parish level and discussed during the district planning meetings; and were captured in the district budget framework paper as unfunded priorities
The Accounting Officer should ensure that priorities from Sub Counties are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation.
|
61abdfb3-5d48-46d8-bd36-a62b38415fdf
|
98 |
a) Alignment of District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team.
27
Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 provides that the PDC shall be critical in identifying and prioritising social services required at parish level and share the priorities for approval and consolidation at the Sub County and district level.
A review of the District budget and work plans revealed that no priorities were received from 13 Sub Counties and 5 Town councils.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that since it was the first year of implementation, PDM started with conflicting guidelines and the implementers kept waiting for streamlined guidelines. Proper guidelines were received after budgeting and approval of work plans. However, priorities from the sub counties have now been incorporated in the work plan.
|
e9eaaa5e-c853-43d7-8c21-f2e79720c600
|
98 |
5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
25
|
9c718380-56fa-4cde-ba89-fa2c5acef4fd
|
98 |
7.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
f79805fe-696b-4f62-b510-ebf14cd13a96
|
98 |
Conclusion
The Government envisaged that the adoption of the Parish Development Model (PDM) strategy would improve service delivery and the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy.
Whereas a lot has been done to implement the strategy, there are still notable areas that require improvement and as such Government should consider implementing the recommendations in this report to address the challenges highlighted above for better management of the PDM.
|
7a17bc36-2131-45ee-9190-c41cba650ebf
|
98 |
4.0
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. pillar
previous year report to implement the PDM revealed a number of shortcomings. In addition; media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. My
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion Below are my findings; pillar .
|
0f371b5d-d02d-465b-a909-2214dc65c713
|
98 |
5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July, 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
e6bf633d-5a48-4cb7-a52e-c9c2dc04c067
|
98 |
4.1 Parish Development Model
The Parish Development Model is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Iganga DLG has 42 gazzetted parishes.
I designed audit procedures to establish whether Government instituted the institutional and operational frameworks/structure for the successful implementation of the PDM and whether the funds released had been put to intended use. Below are my observations;
|
879210bc-c0ac-4208-8c43-fdf066e211bc
|
98 |
5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while,
27
UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
094a1528-ad43-492f-bd16-0741433dd64b
|
98 |
4.3.5 Exclusion of Parish/Wards in the PDM
Paragraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development.
I noted that MoFPED maintained a parish database of 45 as a basis for funding PDM SACCOs for Moyo DLG. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 47 parishes.
My review of the administrative units of Moyo DLG revealed that the district had 47 Parishes. I however noted that only 45 parishes were funded in the financial year leaving 2 parishes unfunded. See table below for details of un funded parishes.
Table showing unfunded parishes
|
5b53280f-fab3-4a08-b660-eeff6e129d72
|
98 |
4.6 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023 , Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing) . The other six pillars which support the primary Social Services , Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion Below are my findings; pillar .
|
1f0b3134-d519-4021-8b46-4c5f888694b3
|
98 |
5.3.1 Failure to align LG budqets to the PDM
A review of the District budget and work plans revealed that all 12 priorities received from 11 Sub counties and 4 Town councils in the department of Production and Marketing were not incorporated in the entity's budget/work plan and none of the priorities were submitted accordingly by the Accounting Office to the PDM secretariat as indicated in the appendix 3a.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that Priorities from Sub-counties were received; but not all could be incorporated in the HLG budget due to financial constraints in the Department.
MDAs are incorporated in the district's budget and work plans.
|
b779a633-0076-45dc-9e9d-c43629ca061d
|
98 |
5.1.4.1 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that there were no priorities received from Sub Counties and Town Councils to be included in the district work plan.
Failure to incorporate priorities from the sub counties in the district work plan may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
|
08293319-3010-49ae-9511-c296a0c6f98a
|
98 |
7.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
24
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
11e23428-ad66-4b9a-b8f6-93fd086774de
|
98 |
7.1.3.1 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
I was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the Sub counties and town council.
Failure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that this was an oversight for not aligning the district budget to PDM.
|
31efe38e-d624-4654-956b-ce846097f143
|
98 |
4.5.6 Inclusion of ParishLWards in the PDM
Paragraph 1.1 Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socioeconomic transformation by moving the 39% households out of the subsistence economy into the money economy using the parish/ward as the epi-centre for Development:.
I noted that MoFPED maintained a database of 57 Parishes as a basis for funding PDM SACCOs for the District:. However , the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 59 gazetted parishes . This implies that 2 parishes were not planned thus not funded. Details of the unfunded parishes are in the table below. parish for,
, DISTRICT = NAPAK. , COUNTY = BOKORA EAST COUNTY. , CONSTITUENCY = BOKORA EAST COUNTY. , TOWN COUNCIL = NAPAK TOWN COUNCIL. , PARISHES/WARDS = KOPOPWA B WARD. 2, DISTRICT = NAPAK. 2, COUNTY = BOKORA EAST COUNTY. 2, CONSTITUENCY = BOKORA EAST COUNTY. 2, TOWN COUNCIL = NAPAK TOWN COUNCIL. 2, PARISHES/WARDS = LORENGECORA B WARD
As a result; PDM ' objective of eradicating poverty may not be achieved, thus affecting economic transformation_
The Accounting Officer explained that only 57 out of 59 administrative units have Government and currently benefiting under PDM. He further explained that the two wards that were left out under Napak TC have been submitted to MoLG for consideration.
|
98f0711f-b062-4983-a35c-8a400ed90c82
|
98 |
5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social
20
Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
de892d8a-027f-430b-af8a-9d498bd010b1
|
98 |
5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
32
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
f5ee1253-38fd-4676-aef0-853d23cb1bef
|
98 |
3.1 Parish Development Model
The Parish Development Model is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Bugiri DLG has 98 gazzetted parishes.
I designed audit procedures to establish whether Government instituted the institutional and operational frameworks/structure for the successful implementation of the PDM and whether the funds released had been put to intended use. Below are my observations;
|
5a44633a-9a7e-4e67-9838-0800da0aaec1
|
98 |
5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing) . The other six pillars which support the primary Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
ad96136b-cf8a-4394-8abc-2936f0b984c4
|
98 |
4.0 Implementation of the Parish Development Model (PDM)
The Parish Development Model (PDM) is a strategy for servicedelivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level.
Parliament approved the PDM as a delivery mechanism for transitioning 39% of households from a subsistence economy to a money economy starting 1st July 2021, whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. However , the Government expects the program to continue for the foreseeable future.
The model is being implemented through seven (7) pillars that is; Agriculture Value Chain Development, Infrastructure and Economic Services, Financial Inclusion; Social Services, Community Mobilisation and Mind-Set Change, Parish-Based Management Information System (PBIS) , and Governance and Administration.
All the pillars are implemented through the existing government structures except for financial inclusion pillar that is implemented through PDM SACCOs. The model follows a grassroots approach in which subsistence households at the Parish Level are mobilized into enterprise groups to access the PRF funds.
My previous year report on governments preparedness to implement the PDM revealed a number of shortcomings. In addition; media reports continued to highlight emerging issues around the PDM and shortcomings in access to funds by intended beneficiaries. It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion Below are my findings; pillar .
|
33de89f0-9812-4010-864d-0294dcca94d9
|
98 |
Conclusion
The Government envisaged that the adoption of the Parish Development Model (PDM) strategy would improve service delivery and the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy. Whereas a lot has been done to implement the strategy, there are still some areas that require improvement and as such Government should consider implementing the recommendations in this report to address the challenges highlighted above for better management of the PDM.
John F.S. Muwanga AUDITOR GENERAL
28 th December 2023.
viii
|
3a77d4b0-0750-401a-8a1a-5a8e4368325f
|
98 |
Introduction
The government of Uganda, through the Ministry of Ministry of Information, Communication Technology and National Guidance, developed a Parish Development Management Information System (PDMIS) to support the implementation of the Parish Development Model (PDM), with the ultimate objective of improving accountability, transparency, efficiency and effectiveness in service delivery.
The PDMIS was envisioned as an integrated system that seeks to support community profiling, data collection, analysis, tabulation, storage, and dissemination at all levels. This system will also enable the digitization of all processes across all the PDM pillars, to support planning and decision-making at the grassroots and national level.
The PDMIS modules were implemented as stand-alone systems with specific functionality for registration and data collection, financial inclusion, monitoring & evaluation and citizen participation and information system.
I undertook the audit of PDMIS and other systems incidental to its operation covering 2 financial years. Below is a summary of my key findings of the audit;
|
a1f27fbb-d1df-49fc-90e1-7c3627fcf1e6
|
98 |
5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
05eea511-3a03-4652-a120-6b0080f47af2
|
98 |
5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
ebb26344-eb1e-499e-ada5-71674b1b0c46
|
98 |
4.1 Parish Development Model
The Parish Development Model is a Government strategy or approach for organizing and delivering Public and Private Sector interventions for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is expected to cover all the 10,594 parishes in Uganda for which Bugweri District has 36 gazetted parishes.
I designed audit procedures to establish whether Government instituted the institutional and operational frameworks/structure for the successful implementation of the PDM and whether the funds released had been put to intended use. Below are my observations.
|
564575c7-1842-47aa-96de-d8b76d2c4a57
|
98 |
6.3 Areas of improvement
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team.
|
8432958a-c4da-4aaf-821d-b031fe89c1a0
|
98 |
5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023 , Parliament appropriated UGX.1.061 trillion for the PDM Programme; of which UGX.1.059 trillion was for the UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance per the national gazette of July 2020.
The primary being the Agriculture Value Chain Development (Production; Storage, Processing; and Marketing) . The other six pillars which support the primary include; Infrastructure and Economic Services, Financial Inclusion (FI) Social Services, Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS) and Governance and Administration. pillar pillar
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition; media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
|
22a49673-f851-4fb2-a1fd-d41cc3e06a48
|
98 |
4.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
29
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
2d34d40e-c8fd-454d-b245-87868dea76df
|
98 |
5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social
26
Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
e72031ab-208e-4a85-98c0-f1212d0491ae
|
98 |
5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary
28
pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
75e3c719-d6a5-4b04-8f10-f176f83c3030
|
98 |
5.8.1.1 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that the priorities received from 14 Sub Counties and 3 Town Councils were incorporated in the entity's budget/work plan.
The Accounting Officer explained that in this phase, the focus was on PRF and Parishes came up with priority Enterprises as evidenced in the status report.
|
00c6487a-2876-4353-bcf4-191203233cd0
|
98 |
4.2.1 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the
26
Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that none of the priorities was received from 9 Sub Counties and 4 Town Councils; therefore, none was incorporated in the entity's budget/work plan.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that management has noted it and since they are in the planning cycle/period the priorities are going to be incorporated in the next annual work plans.
|
562d36f0-dfd5-49a6-bc6c-1171a7747f50
|
98 |
4.9 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6
50
Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
de297153-4e61-4014-a82b-bb47a9dc55d5
|
98 |
2.2.3.1 Planning and Budgeting
Paragraph 6.4 of Parish Development Model (PDM) policy framework, March 2022 on the financing strategy requires all Ministries, Departments, Agencies and Local Governments (MDALGs), to align their plans, interventions and budgets to the implementation of the PDM to be funded under the existing arrangements.
I reviewed the approved work plans and budgets of 176 LGs, KCCA and 25 participating MDAs and noted the following;
|
f0e4cd83-72a7-40b6-b2a4-be2884a9ea7b
|
98 |
7.3.1.1 Alignment of the District Budqets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams; to align their plans, interventions and budgets to the implementation of the PDM. In addition; Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that the 5 sampled Sub Counties and 4 Town Councils did not submit priorities to be incorporated in the entity's budget/work plan.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that the prescribed format for priorities was not included in the PDM guidelines.
|
4f8ad8bb-193e-4f1f-9747-5c814459381d
|
98 |
5.3.1.1 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
I was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the Sub-County and District.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that the period under review, Budget conference and planning had already been done though as a district, they managed to support community at parish and House hold levels to visioning through expanded participatory rural appraisals. For the current budget, they have managed to incorporate the budgets and work plans as provided for by the PDC to the sub counties and to the district. The planner is under taking the process of consolidation.
31
|
ff3903b2-d237-4c9a-adc6-5973dcb5a8c4
|
98 |
3.11 Parish Development Model
The Government of Uganda over the years has implemented development programs geared towards improvement of incomes and welfare of all Ugandans and achieved some intended objectives. Despite the achievements, various challenges have manifested during the implementation of these programmes, including slow recovery of funds, poor financial literacy, and disintegration of funded groups, among others.
Despite these challenges, the Government of Uganda is implementing the Parish Development Model which is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes.
During the Financial Year 2021/2022 169 LGs had an approved total budget of UGX.175,429,879,581 for PDM activities, out of which, the entities received only UGX.108,857,715,367 (62%), leading to a shortfall of UGX 66,572,164,214 (38%) as . shown in the table below.
The programme registered a number of achievements in some LGs including recruitment of Parish Chiefs to carry out the overall administration and management of a Parish unit in Local Government, and registration of SACCOs.
However, despite the above, there have been challenges in the implementation of PDM that indicate lack of Government preparedness in implementing the programme at the Local Government level as illustrated below and in appendix 5 a and b.
|
2e1e7fcf-b56c-4cda-a99c-9a0c6836ed8f
|
98 |
Executive Summary
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
The PDM is implemented under seven (7) pillars and the primary pillar is the 'Agriculture Value Chain Development (Production, Storage, Processing, and Marketing)'. The other pillars include: Infrastructure and Economic Services; Financial Inclusion; Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System; and Governance and Administration.
In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 Local Governments (LGs) and Kampala Capital City Authority (KCCA). In addition, UGX.82.65Bn was released to specific MDAs and LGs/KCCA for coordination and administrative costs. Pillar 3 (financial inclusion) was funded under Ministry of Finance, Planning and Economic Development (MoFPED) for direct disbursement of Parish revolving Fund (PRF), while other pillars were funded under existing government institutional arrangements where MDAs were required to align their plans, interventions and budgets for implementation of the PDM.
|
35e89a0a-598d-4792-ac57-33d3455e2e0a
|
98 |
4.1 Parish Development Model
The Parish Development Model is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Namayingo DLG has 50 gazzetted parishes.
I designed audit procedures to establish whether Government instituted the institutional and operational frameworks/structure for the successful implementation of the PDM and whether the funds released had been put to intended use. Below are my observations:
|
755deb72-64c2-43b7-8676-3fd838a23d3b
|
98 |
6.0 Parish Development Model
The Parish Development Model is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Masaka District has 18 gazetted parishes.
I designed audit procedures to establish whether Government instituted the institutional and operational frameworks/structure for the successful implementation of the PDM and whether the funds released had been put to intended use. Below are my observations;
13
|
3a1d8c18-143c-41bb-aa5d-126855e569e7
|
98 |
6.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
21
|
1d444022-9fe4-46ea-909f-afd60fdb19f2
|
98 |
a) Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition; Paragraph 3.4 of the Implementation at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of Iganga District's budget and work plans revealed that no priorities were received from Sub Counties for incorporation into the budget/work plan.
Failure to incorporate priorities from the sub counties hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. may
The Accounting Officer explained that the guidance on budgeting in accordance with PDM came out in October 2022 when the budget had already been drawn.
The Accounting Officer should ensure that priorities from Sub Counties/ Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation.
|
c4e02e03-07c3-4d42-81e1-ea262bf45f8b
|
98 |
5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
32
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
e2087c4a-0f8b-4049-b6c6-c844e5786ece
|
98 |
5.3.1.1 Failure to aliqnment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that no priorities were received from 6 Sub Counties and 2 Town Councils to be incorporated in the District's budget/work plan were incorporated in the entity's budget/work plan; while 8 were not incorporated in the entity work plan and budgets.
39
Failure to incorporate priorities from the Lower Local Governments may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer acknowledged the observation and promised to implementation in subsequent financial.
The Accounting Officer should ensure that priorities from Sub Counties and Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation.
|
ec24271e-c1de-4d34-9e52-7a1172ff563f
|
98 |
7.1.5 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that all the 10 priorities received from 5 Sub Counties were not incorporated in the entity's budget/work plans.
Failure to incorporate specific PDM priorities from parishes through sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that the priorities of Parishes were submitted to divisions, which were discussed in sub county budget conferences and compilation was done and submitted to the District planner for onward incorporation. However, on verification, these were not specific to the PDM.
|
a66b108b-4bca-4cc3-a50b-493209ddcd77
|
98 |
7.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
20
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
3bfe5802-b2bf-415a-888f-a1d258284668
|
98 |
4.5 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
24
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
266546f0-312a-4568-95ac-e2ba431d4e66
|
98 |
7.1.3.4 Exclusion of Parish/Wards in the PDM
Paragraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socioeconomic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development.
I noted that MoFPED maintained a parish database of 67 Parishes as a basis for funding PDM SACCOs for the District. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 58 gazetted parishes. This implies that nine (09) parishes were not planned for, thus not funded. Details of the unfunded parishes are in the table below.
1, Name of Parish = Okum. 1, Audit Remarks = Parish not included. 2, Name of Parish = Ororo. 2, Audit Remarks = Parish not included. 3, Name of Parish = Gomi. 3, Audit Remarks = Parish not included. 4, Name of Parish = Abolet. 4, Audit Remarks = Parish not included
25
5, 1 = Wiodyek. 5, 2 = Parish not included. 6, 1 = Apinymoo. 6, 2 = Parish not included. 7, 1 = Beo. 7, 2 = Parish not included. 8, 1 = Orem. 8, 2 = Parish not included. 9, 1 = Dim. 9, 2 = Parish not included
As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation.
According to a letter dated 2 nd August 2023 from Accounting Officer to the permanent Secretary MoLG, these were new parishes had subsequently been gazetted by the Electoral Commission and were all active in Parish Development Model Financial Inclusion System (PDM-FIS).
The Accounting Officer explained that this was due to non-recognition of these parishes by MoFPED.
|
03234a76-23b2-474c-ae0c-a2ec0122b347
|
98 |
6.3.1 Alignment of District Budgets to the PDM
Paragraph 3.4 of the Implementation Guidelines for PDM; 2021 provides that the PDC shall be critical in identifying and prioritising social services required at parish level and share the priorities for approval and consolidation at the Sub County and district level.
A review of the District budget and work plans revealed that no priorities received from all the 29 Sub Countiesl Town Councils to be incorporated in the entity's budget/work plan.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that the PDM guidelines do not provide that priorities are identified by LLGs and sent to the District to be incorporated into the District annual budgets and work plans.
The Accounting Officer should ensure that priorities from Sub Countiesl Divisions are incorporated in the District Local Government budget and work plans.
|
0b6527e3-26a5-43aa-8cd9-f9f0cd78e6de
|
98 |
3.5.1. Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
The PDM is implemented under seven (7) pillars and the primary pillar is the 'Agriculture Value Chain Development (Production, Storage, Processing, and Marketing)'. The other six pillars which support the primary pillar include: Infrastructure and Economic Services; Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.
In the FY 2022/2023, Parliament appropriated UGX.1.142Tn for the PDM Programme, of which UGX.1.059Tn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to specific entities;
Out of 176 Local Governments (LGs), I sampled 159 (90.3%) LGs, 4 out of 25 participating Ministries, Departments and Agencies (MDAs) and Kampala Capital City Authority (KCCA).
Below are my findings which are not included in the summaries contained in the report of the Consolidated Financial statements in Part 2 above;
|
d2b22f67-500a-44de-a585-6d270a2fd378
|
98 |
f) Implementation of the PDMIS by the Ministry of Information, Communications Technology and National Guidance
During the year, I reviewed the Parish Development Management Information System (PDMIS) and noted that the PDMIS was required to cover seven pillars. At its full implementation, the system will have; the registration & data collection, Production, Processing and Marketing, Infrastructure, Financial inclusion module, Social Services, Community mobilization & mindset change, and Monitoring and Evaluation (M&E) modules.
The implementation started in FY 2021/22, with the Registration & data collection, Financial Inclusion, and Monitoring & Evaluation modules in the first phase.
A review of the system revealed the following;
i) Out of 7 modules; 2 were fully implemented, 2 partially implemented, while 3 were not implemented and key objectives of the implemented modules were achieved.
ii) Out of the total 10,594, 9,366 (88.4%) PDM SACCOs had been onboarded onto the Wendi platform.
iii) UGX.41.7Bn had been disbursed through the PDMIS to beneficiaries, outside the Wendi Platform, contrary to the guidelines.
iv) The Ministry of ICT is trying to interface Wendi platform with other existing core banking systems while the MoFPED is only integrating with Post Bank through the Wendi platform and all other Government and supervised financial institutions banks should utilize the Wendi platform from Post Bank.
v) As at 28 th November 2024, 174 out of 176 HLGs including KCCA were included on the system with a variance of 2 not included.
Management explained that the Pillar Manager at MoICT&NG explained that the pending activities had not been carried out due to insufficient funding and that management opted for a phased mode of implementation to sequentially have all the unimplemented modules accomplished.
|
513085bc-966a-4559-895e-6ebdd9adb1b0
|
98 |
7.2.3 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through
21
their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
I was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the District.
Failure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that parish priorities were reported using the normal planning and budgeting system. However, on verification, they were not specific to the PDM.
|
b9d9afe0-1886-4387-944d-ff883036cb25
|
98 |
(i) Planning and Budgeting
e), Audit observation = programme. As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. The Accounting Officer of MoFPED explained that the PDM budget for FY 2021/22, was informed by a schedule of 10,594 gazetted parishes in 176 Local Governments and Kampala Capital City Authority submitted by Ministry of Local Government (MoLG) thus 10,585 was the official list used by MFPED for PDM payments excluding 9 Parishes which did not furnish complete information for transfer of funds.. e), Recommendation = identification qualifying beneficiaries.. , Audit observation = Delayed completion of PDM data collection MoFPED released UGX.4.0Bn to Uganda Bureau of Statistics. , Recommendation = The Accounting Officer of UBOS should the review and align the community data collection method to enable of. , Audit observation = (UBOS) in the FY 2022/23 for Data collection and validation.. , Recommendation = The Accounting Officer of UBOS should the review and align the community data collection method to enable of. , Audit observation = A review of the status of PDM data collection revealed the following;. , Recommendation = Meanwhile, the exercise. , Audit observation = ● The household level data collection that was started on 8 th June, 2022 in 169 out of 181 Higher Local Governments (HLGs) and KCCA administration units was not completed and stalled at 41% progress level. ● In FY 2022/23, there was a change in data collection method from household to community module without. , Recommendation = The Accounting Officer of UBOS should the review and align the community data collection method to enable of. , Audit observation = The household level data will not be used since it was incomplete and the exercise abandoned, thus the funds spent is considered a financial loss to government.. , Recommendation = The Accounting Officer of UBOS should the review and align the community data collection method to enable of
|
172daf53-4061-48bf-8d4a-6118a5bfb4cc
|
98 |
4.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
|
377ec92b-133b-4a2c-bbb1-e8bfee0a36d5
|
98 |
2.1 Roles of key stakeholders
Ministry of Planning and Economic Development, Roles in implementation of the PDM = · Prepare reports to the Cabinet Sub-Committee on the PDM · Consolidation and submission of budget estimates · Issuing quarterly spending limits and processing cash releases based on appropriated budget · Maintaining IFMS and processing of payments through. Non-state Actors, Roles in implementation of the PDM = Bank of Uganda · Provide finance, expertise and other strategic resources · Provide capacity development, information provision and knowledge sharing, that is beneficial to the PDM and other NDPIII Projects Initiate reforms in adapting business models through. , Roles in implementation of the PDM = · Corporate Social Responsibility to increase positive development impact · Mobilize Communities as they implement their social and economic programmes, skills which are critical to the PDM
|
96ebaec7-9c49-441a-ad97-8fb13aefa852
|
98 |
1.1 Background and justification for the audit
In my previous report on government's preparedness to implement the PDM, I noted a number of shortcomings which included inadequately functioning working groups, inadequate funding for pillar activities, absence of reliable baseline data, slow progress in the development of the PDMIS, and conflicting and inconsistent PDM guidelines. In addition, the media reports highlighted implementation challenges such as delayed
1
establishment of fully-functional implementation structures at the parish level, and diversion of PDM funds, among others.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar.
Out of 176 Local Governments (LGs), I sampled 159 (90.3%) LGs, 4 out of 25 participating Ministries, Departments and Agencies (MDAs) and Kampala Capital City Authority (KCCA).
The successful implementation of the model would eventually contribute to the Uganda Vision 2040 which envisages 'a transformed Ugandan society from a peasant to a modern and prosperous country' and it is aligned with the five strategic Objectives of the NDPIII which include;
· enhance value addition in key growth opportunities,
· strengthen private sector capacity to drive growth and create jobs,
· consolidate and increase stock and quality of productive infrastructure,
· enhance productivity and wellbeing of the population, and
· strengthen the role of the state in guiding and facilitating development.
The Government is expected to inject UGX.100M per parish per annum for 4 years. In the Financial Year 2022/2023, Parliament appropriated Shs1.142 trillion for the PDM Programme, of which Shs1.059 trillion was specifically appropriated for the revolving fund.
|
294e1f4b-ead3-41ad-962b-520a96980c9d
|
98 |
d) Delayed Completion of PDM data collection
According to the PDM implementation road map for UBoS, data collection was jointly launched by Uganda Bureau of Statistics (UBoS) and Ministry of Information Communication Technology and National Guidance (MOICT& NG) in 181 HLGs on 6 th June 2022 and was expected to be concluded on 31 st July 2022. The data collection exercise was carried out by a mix of parish Chiefs/Town agents and other recruited officials with good understanding of the community, literate, public servant and possessing a SMART phone, with UBoS's role being review of the questionnaires and advising the MOICT on data collection.
Paragraph 30 of the Circular on the Implementation of the Financial Inclusion Pillar of the Parish Development Model in the stabilization phase from the PSST dated 8 th January 2024 ref: EDP103/86/02 vol.3 states that Accounting Officers should prioritize 100% data collection/household registration in order to have in place a complete Parish Register by the end of January 2024.
However, a review of the status of the PDM data collection as reviewed from the PDMIS National Household Registration Reports as of April 2024 revealed the following anomalies;
Household level data collection was at 79.93% progress level.
Population registered was only at 46.30% progress level.
Details are in the table below;
Table 48: PDM Data collection and Registration
|
02ea06bf-f521-42dd-9bd1-28b0dea9f193
|
98 |
5.3.1.1 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that no priorities had officially been received from Sub Counties/Division/Town Councils; for incorporation in the entity's budget/work plan. In the absence of official submissions, I could not confirm that any priorities from the Sub Counties/Division/Town Councils were incorporated in the DLG budget and work plans.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that the District had only received presentations from sub counties during the budget framework conference, which were always subject to changes.
|
34d34503-b03e-4a6b-9be1-bba8c21dfb4b
|
98 |
a) Failure to align the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition; Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that the entity did not receive priorities from their Sub Counties and two town councils to be incorporated in the entity's budget/work plan.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that management had initiated the process of aligning sub county priorities into the district budget and work plans.
|
e04383e7-b6d8-4a92-bc20-653be7244dd8
|
98 |
7.4 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition; Paragraph 3.4 of the Implementation Guidelines for PDM; 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
I was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the divisions and Municipal Council.
Failure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
district also received UGX.95,053,800 for the PDM Administrative costs, which was paid to PDCs.
|
95e5d2ca-eadd-40f5-a2fb-a33b1b513405
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
147, AJIRAKU- BILEAFE SACCO = AJIRAKU- BILEAFE SACCO. 147, BACIA CELINE = AZIKO RUTH. 147, CF8600210342TY = CF9600210C7RE. 147, NDREMAZI PIGERRY/ VSLA = ALIOFE SPRING WATER PROTECTION PIGERRY/VSLA. 147, PIGGERY = PIGGERY. 147, ARIA = ALIOFE. 147, 800,000 = 600,000. 147, Not selected the PDMIS = Not selected the PDMIS. 147, through = through. 148, AJIRAKU- BILEAFE SACCO = AJIRAKU- BILEAFE SACCO. 148, BACIA CELINE = ANGUMA PETER. 148, CF8600210342TY = CM86002108Q42L. 148, NDREMAZI PIGERRY/ VSLA = OKAPI RISING STAR HOTCULTURE /VSLA. 148, PIGGERY = HOTCULTURE. 148, ARIA = OYOKOLE. 148, 800,000 = 700,000. 148, Not selected the PDMIS = Not selected the PDMIS. 148, through = through. 149, AJIRAKU- BILEAFE SACCO = AJIRAKU- BILEAFE SACCO. 149, BACIA CELINE = DALILI KARIM. 149, CF8600210342TY = CM88002105GYDL. 149, NDREMAZI PIGERRY/ VSLA = OKAPI RISING STAR HOTCULTURE. 149, PIGGERY = HOTCULTURE. 149, ARIA = OYOKOLE. 149, 800,000 = 700,000. 149, Not selected the PDMIS = Not selected the PDMIS. 149, through = through. 150, AJIRAKU- BILEAFE SACCO = AJIRAKU- BILEAFE SACCO. 150, BACIA CELINE = OSUKU MORISH. 150, CF8600210342TY = CM9800210CZIGF. 150, NDREMAZI PIGERRY/ VSLA = OKAPI RISING STAR HOTCULTURE. 150, PIGGERY = HOTCULTURE. 150, ARIA = ALIOFE. 150, 800,000 = 600,000. 150, Not selected
|
5f1682ff-b18d-4597-8623-3b16f4fe455f
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
enterprise = PIGGERY. 5, Village = KUMUYO. 5, Amount approved and disbursed = 950,000. 5, Audit remark = Not selected the PDMIS. 5, Audit remark = through. 6, PDM SACCO Name = EREA-AIIVU SACCO. 6, Name of beneficiaries = ANDAMA RICHADSON. 6, NIN = CM802002103TXDA. 6, Enterprise group name = ALIODROZO. 6, Selected enterprise = PIGGERY. 6, Village = ITIA. 6, Amount approved and disbursed = 850,000. 6, Audit remark = Not selected the PDMIS. 6, Audit remark = through. 7, PDM SACCO Name = EREA-AIIVU SACCO. 7, Name of beneficiaries = ANGUFIRU CHRISTINE. 7, NIN = CF870021077VSS. 7, Enterprise group name = ALIODROZO. 7, Selected enterprise = BEANS. 7, Village = AYURIA. 7, Amount approved and disbursed = 900,000. 7, Audit remark = Not selected the PDMIS. 7, Audit remark = through. 8, PDM SACCO Name = EREA-AIIVU SACCO. 8, Name of beneficiaries = ANGUYO JOHN. 8, NIN = CM8002108CC5F. 8, Enterprise group name = ALIO. 8, Selected enterprise = ONION. 8, Village = ANDIA. 8, Amount approved and disbursed = 850,000. 8, Audit remark = Not selected the PDMIS. 8, Audit remark = through. 9, PDM SACCO Name = EREA-AIIVU SACCO. 9, Name of beneficiaries = ARIVUNI GASPER. 9, NIN = CM8300210DE36H. 9, Enterprise group name = AYURIA OLDER. 9, Selected enterprise = PIGGERY. 9, Village = AYURIA. 9, Amount approved and disbursed = 900,000. 9, Audit remark = Not selected the PDMIS. 9, Audit remark = through. 10, PDM SACCO
|
78aff4a0-8099-4623-ba8d-8bc19603377f
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
DUMITILAH. 955, 3 = CF470021074HAJ. 955, 4 = PIGGERY. 955, 5 = AKUA. 955, 6 = 500,000. 955, 7 = Not selected through the PDMIS. 956, 1 = OKAVU-KATRINI SACCO. 956, 2 = RIZUYO FLORANCE. 956, 3 = CF84002102TE7H. 956, 4 = PIGGERY. 956, 5 = AKUA. 956, 6 = 500,000. 956, 7 = Not selected through the PDMIS
113
|
cd3c92b0-b613-4694-8187-5aeb9089cd27
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
PIGGERY. 372, 5 = YOUTH. 372, 6 = PIGGERY. 372, 7 = 700,000. 372, 8 = Not selected through the PDMIS. 373, 1 = ALIA-LEJU SACCO. 373, 2 = OPARAKU ALFRED. 373, 3 = CM9700210DFLJG. 373, 4 = OPANGIA PIGGERY. 373, 5 = YOUTH PIGGERY. 373, 6 = . 373, 7 = 700,000 the PDMIS. 373, 8 = Not selected through. 374, 1 = ALIA-LEJU SACCO. 374, 2 = ANGUTI ROBERT. 374, 3 = CM0000210KJ75H. 374, 4 = OPANGIA PIGGERY. 374, 5 = YOUTH. 374, 6 = PIGGERY. 374, 7 = 700,000 the PDMIS. 374, 8 = Not selected through. 375, 1 = ALIA-LEJU SACCO. 375, 2 = AMANIYO HARIT. 375, 3 = CF95002102NU2Z. 375, 4 = OPANGIA PIGGERY. 375, 5 = YOUTH. 375, 6 = PIGGERY. 375, 7 = 700,000. 375, 8 = Not selected through the PDMIS. 376, 1 = ALIA-LEJU SACCO. 376, 2 = ANDEA KASTO. 376, 3 = CM5200210D9AVC. 376, 4 = OPANGIA PIGGERY. 376, 5 = YOUTH PIGGERY. 376, 6 = . 376, 7 = 1,000,000. 376, 8 = Not selected through the PDMIS. 377, 1 = ALIA-LEJU SACCO. 377, 2 = VUNI RAJAB. 377, 3 = CM630021087CWQE. 377, 4 = OPANGIA ELDERS PIGGERY. 377, 5 = PIGGERY. 377, 6 = . 377, 7 = 1,000,000. 377, 8 = Not selected through
|
dae6a232-633d-48a7-a8c1-da87d6016736
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
the PDMIS. 61, 9 = through. 62, 1 = AJIRAKU- BILEAFE SACCO. 62, 2 = ALIORU CELINA. 62, 3 = CF8400210ETWH. 62, 4 = NANDUGURU CULVERT CONSTRUCTION VSLA. 62, 5 = PIGERY. 62, 6 = URINGUA. 62, 7 = 600,000. 62, 8 = Not selected the PDMIS. 62, 9 = through. 63, 1 = AJIRAKU- BILEAFE SACCO. 63, 2 = ATIKURU FILISTA. 63, 3 = CF620021074DCF. 63, 4 = OBIZU F/G VSLA. 63, 5 = PIGGERY. 63, 6 = URINGUA. 63, 7 = 600,000. 63, 8 = Not selected the PDMIS. 63, 9 = through. 64, 1 = AJIRAKU- BILEAFE SACCO. 64, 2 = ACIDRIRO PAUL ALIAS. 64, 3 = CM8000210XJOJ. 64, 4 = NDALE F/G VSLA. 64, 5 = PIGGERY. 64, 6 = AJIRAKU. 64, 7 = 600,000. 64, 8 = Not selected the PDMIS. 64, 9 = through. 65, 1 = AJIRAKU- BILEAFE SACCO. 65, 2 = MOROGA GESA. 65, 3 = CM720021035XCC. 65, 4 = NZAYIA UNITED F/G VSLA. 65, 5 = HOTCULTURE. 65, 6 = NZAYIA. 65, 7 = 600,000. 65, 8 = Not selected the PDMIS. 65, 9 = through. 66, 1 = AJIRAKU- BILEAFE SACCO. 66, 2 = ZABIBU ISA. 66, 3 = CF840021074DCF. 66, 4 = NZAYIA UNITED F/G VSLA. 66, 5 = POULTRY. 66, 6 = NZAYIA. 66, 7 = 600,000. 66, 8 = Not selected
|
22aad4c3-c4e2-4364-81a8-8b8bd3e88b5e
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
SCOVIA. 637, 3 = CF8100210AOOYG. 637, 4 = OKPOCAKU YOUTH PIGGERY GROUP. 637, 5 = PIGGERY. 637, 6 = 500,000. 637, 7 = Not selected the PDMIS. 637, 8 = through. 638, 1 = OTREVU-LEJU SACCO. 638, 2 = AYIKORU GLORIA. 638, 3 = CF96002106DUGL. 638, 4 = OKPOCAKU YOUTH PIGGERY GROUP. 638, 5 = PIGGERY. 638, 6 = 500,000. 638, 7 = Not selected the PDMIS. 638, 8 = through. 639, 1 = OTREVU-LEJU SACCO. 639, 2 = DRIWARU SENTINA. 639, 3 = CF8600210CD5LF. 639, 4 = OKPOCAKU YOUTH PIGGERY GROUP. 639, 5 = PIGGERY. 639, 6 = 500,000. 639, 7 = Not selected the PDMIS. 639, 8 = through. 640, 1 = OTREVU-LEJU SACCO. 640, 2 = ANGUFIRU JANE. 640, 3 = CF8500210CDSLF. 640, 4 = OKPOCAKU YOUTH PIGGERY GROUP. 640, 5 = PIGGERY. 640, 6 = 500,000. 640, 7 = Not selected the PDMIS. 640, 8 = through
97
|
ab1d6abe-da47-4d43-892e-d798e8746705
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
476, 1 = ALIA-LEJU SACCO. 476, 2 = AMVIKO CHRISTINE. 476, 3 = CF93002102G5OE. 476, 4 = ANGALABIA YOUTH HOTICULTURE. 476, 5 = HORTICULTURE. 476, 6 = 800,000 Not selected the PDMIS. 476, 7 = through. 477, 1 = ALIA-LEJU SACCO. 477, 2 = ANGUKO MONIKA. 477, 3 = CF830771033CKL. 477, 4 = EJAVU HORTICULTURE. 477, 5 = HORTICULTURE. 477, 6 = 1,000,000 Not selected the PDMIS. 477, 7 = through. 478, 1 = ALIA-LEJU SACCO. 478, 2 = ALATIRU FELEMINA. 478, 3 = CF6000210DJH6L. 478, 4 = EJAVU HORTICULTURE. 478, 5 = HORTICULTURE. 478, 6 = 500,000. 478, 7 = Not selected through the PDMIS. 479, 1 = ALIA-LEJU SACCO. 479, 2 = EZATIRU MARATINA. 479, 3 = CF65002105CNVK. 479, 4 = EJAVU HORTICULTURE. 479, 5 = HORTICULTURE. 479, 6 = 500,000. 479, 7 = Not selected through the PDMIS. 480, 1 = ALIA-LEJU SACCO. 480, 2 = OCOKORU MAGRET. 480, 3 = CF9100210AHFVG. 480, 4 = EJAVU HORTICULTURE. 480, 5 = HORTICULTURE. 480, 6 = 500,000. 480, 7 = Not selected through the PDMIS. 481, 1 = ALIA-LEJU SACCO. 481, 2 = CANDIRU GRACE. 481, 3 = CF84002109JXWL. 481, 4 = EJAVU HORTICULTURE. 481, 5 = HORTICULTURE. 481, 6 = 500,000. 481, 7 = Not selected through the PDMIS. 482, 1 = ALIA-LEJU
|
94e1ec0f-76cd-47a0-bc34-9d6f93797d02
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
SACCO. 620, 2 = ANUA BIAJO. 620, 3 = CM78002109GSTL. 620, 4 = ALIODROZO PIGGERY GROUP. 620, 5 = PIGGERY. 620, 6 = 1,000,000. 620, 7 = Not selected the PDMIS. 620, 8 = through
96
|
db97f770-cced-4ffb-a661-d269d9bbbcf9
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
PIGGERY/VSLA. 106, 5 = PIGGERY. 106, 6 = NDRIFA. 106, 7 = 600,000. 106, 8 = Not selected through the PDMIS. 107, 1 = AJIRAKU- BILEAFE SACCO. 107, 2 = DRIWARU LEVIRA. 107, 3 = CF78002104NN1H. 107, 4 = NAMADRA PIGGERY/VSLA GROUP. 107, 5 = PIGGERY. 107, 6 = NDRIFA. 107, 7 = 500,000. 107, 8 = Not selected through the PDMIS. 108, 1 = AJIRAKU- BILEAFE SACCO. 108, 2 = ANGUPARU NELBA. 108, 3 = CF79002105475G. 108, 4 = AFUYO VSLA. 108, 5 = PIGGERY. 108, 6 = NDRIFA. 108, 7 = 500,000. 108, 8 = Not selected through the PDMIS
65
|
4afd472b-a104-4018-9c58-ff6e91a82103
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
680, 1 = OTREVU-LEJU SACCO. 680, 2 = ALURU MARY. 680, 3 = CF6900210E98E. 680, 4 = HIJIRA GROUP. 680, 5 = PIGGERY PIGGERY. 680, 6 = 500,000. 680, 7 = Not selected the PDMIS. 680, 8 = through. 680, 9 = . 681, 1 = OTREVU-LEJU SACCO. 681, 2 = BUTELE SIMON. 681, 3 = CM8500210AHETK. 681, 4 = HIJIRA PIGGERY GROUP. 681, 5 = PIGGERY. 681, 6 = . 681, 7 = 500,000. 681, 8 = Not selected through the PDMIS. 681, 9 = . 682, 1 = OTREVU-LEJU SACCO. 682, 2 = ABIRU CHRISTINE. 682, 3 = CF72077101GX8E. 682, 4 = HIJIRA PIGGERY GROUP. 682, 5 = PIGGERY. 682, 6 = . 682, 7 = 500,000. 682, 8 = Not selected through the PDMIS. 682, 9 = . 683, 1 = OTREVU-LEJU SACCO. 683, 2 = ANGUJARU JESCA. 683, 3 = CF8500210G63L. 683, 4 = HIJIRA PIGGERY GROUP. 683, 5 = PIGGERY. 683, 6 = . 683, 7 = 500,000. 683, 8 = Not selected through the PDMIS. 683, 9 = . 684, 1 = OTREVU-LEJU SACCO. 684, 2 = ANDAMA VINICENT. 684, 3 = CM6200210DJH7C. 684, 4 = HIJIRA PIGGERY GROUP. 684, 5 = PIGGERY. 684, 6 = . 684, 7 = 500,000. 684, 8 = Not selected through the PDMIS. 684, 9 = . 685, 1 = OTREVU-LEJU
|
fa8a8d1c-f847-4d03-8327-0f9f91b4bc7c
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
through. 416, 10 = through. 417, 1 = SACCO. 417, 2 = WADRIBO. 417, 3 = CM87002108XP8A. 417, 4 = PIGGERY ONIKUA HILL PIGGERY. 417, 5 = PIGGERY ONIKUA HILL PIGGERY. 417, 6 = PIGGERY. 417, 7 = PIGGERY. 417, 8 = 700,000. 417, 9 = the PDMIS Not selected the PDMIS. 417, 10 = through. 418, 1 = ALIA-LEJU SACCO. 418, 2 = DAVID ALEZO JANET. 418, 3 = CF9100210E3T4H. 418, 4 = ONIKUA HILL PIGGERY. 418, 5 = ONIKUA HILL PIGGERY. 418, 6 = PIGGERY. 418, 7 = PIGGERY. 418, 8 = 700,000. 418, 9 = Not selected. 418, 10 = . 419, 1 = ALIA-LEJU SACCO. 419, 2 = . 419, 3 = . 419, 4 = . 419, 5 = . 419, 6 = . 419, 7 = . 419, 8 = . 419, 9 = the PDMIS. 419, 10 = through
84
|
214cf064-f08a-4286-8bf5-4e53f6fa94a5
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
PIGGERY GROUP MUNGUFENI ELDERS PIGGERY. 600 601, 5 = PIGGERY. 600 601, 6 = 500,000. 600 601, 7 = Not selected the PDMIS. 600 601, 8 = through
95
602, 1 = OTREVU-LEJU SACCO. 602, 2 = LEKURU LILLY. 602, 3 = CF80002109JX5O. 602, 4 = MUNGUFENI ELDERS PIGGERY GROUP. 602, 5 = PIGGERY. 602, 6 = 500,000. 602, 7 = Not selected the PDMIS. 602, 8 = through. 603, 1 = OTREVU-LEJU SACCO. 603, 2 = DRAPARI JOHN. 603, 3 = CM85002108PZNA. 603, 4 = MUNGUFENI ELDERS
|
9678d4bb-3e5c-4c81-a879-7b06b90c2421
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
POULTRY. 320, PIG KEEPING = SHEEP REARING. 320, BARITUKU = ADRIJO. 320, 800,000 = 600,000. 320, Not selected through the PDMIS = Not selected through the PDMIS. 321, ONAI-AIIVU SACCO = ONAI-AIIVU SACCO. 321, EREMA ROBERT = AVIJIRU FOSCA. 321, = CF9000210A7KAF. 321, KULWA WOMEN LIVESTOCK FARMERS GROUP = FARMERS GROUP KULWA WOMEN LIVESTOCK. 321, PIG KEEPING = SHEEP REARING. 321, BARITUKU = ADRIJO. 321, 800,000 = 700,000. 321, Not selected through the PDMIS = Not selected through the PDMIS. 322, ONAI-AIIVU SACCO = ONAI-AIIVU SACCO. 322, EREMA ROBERT = ANGUDEYO VISCA. 322, = CF980021059YYG. 322, KULWA WOMEN LIVESTOCK FARMERS GROUP = FARMERS MA-ECORA YOUTH POULTRY FARMERS. 322, PIG KEEPING = CHICKEN KEEPING. 322, BARITUKU = ADRIJO. 322, 800,000 = 500,000. 322, Not selected through the PDMIS = Not selected through the PDMIS. 323, ONAI-AIIVU SACCO = ONAI-AIIVU SACCO. 323, EREMA ROBERT = AVAKO ROSE. 323, = CF8200210M14H. 323, KULWA WOMEN LIVESTOCK FARMERS GROUP = ONDUPARAKA WOMEN POULTRY FARMERS. 323, PIG KEEPING = PRODUCE BUYING & SELLING. 323, BARITUKU = ADRIJO. 323, 800,000 = 700,000. 323, Not selected through the PDMIS = Not selected through the PDMIS. 324, ONAI-AIIVU SACCO = ONAI-AIIVU
|
f0282876-211f-4e32-9e67-4e07eb9ddf57
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
MAGRET. 748, 3 = CF6900210A4FCH. 748, 4 = ALIODROZO FG. 748, 5 = PIGGERY. 748, 6 = YINGA. 748, 7 = 600,000. 748, 8 = Not selected through the PDMIS. 749, 1 = LUGBARI-ODUPI SACCO. 749, 2 = CANDIRU EMMA. 749, 3 = CF7400210A3TES. 749, 4 = ALIOECOKU FG. 749, 5 = CASSAVA. 749, 6 = YINGA. 749, 7 = 600,000. 749, 8 = Not selected through the PDMIS. 750, 1 = LUGBARI-ODUPI SACCO. 750, 2 = CANDIRU GRACE. 750, 3 = CF810531000HEDA. 750, 4 = FANANYBIDI. 750, 5 = PIGGERY. 750, 6 = EDIOFE. 750, 7 = 1,000,000. 750, 8 = Not selected through the PDMIS. 751, 1 = LUGBARI-ODUPI SACCO. 751, 2 = CANDIRU LINA. 751, 3 = CF8600210A450E. 751, 4 = DRILEBA FG. 751, 5 = CASSAVA. 751, 6 = IJAKO. 751, 7 = 700,000. 751, 8 = Not selected through the PDMIS. 752, 1 = LUGBARI-ODUPI SACCO. 752, 2 = DIYU DARIO. 752, 3 = CM95002100PEUA. 752, 4 = LUGBARI YOUTH. 752, 5 = CASSAVA. 752, 6 = ONAI. 752, 7 = 800,000. 752, 8 = Not selected through the PDMIS. 753, 1 = LUGBARI-ODUPI
|
92f9932f-8d59-4dcc-8b0e-f56aa4933862
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
FG. 704, 5 = CASSAVA. 704, 6 = ONAI. 704, 7 = 1,000,000. 704, 8 = Not selected through the PDMIS. 705, 1 = LUGBARI-ODUPI SACCO. 705, 2 = AMADRARU CHRISTINE. 705, 3 = CF9000210A4G5K. 705, 4 = ASIEMBAZO PIGGERY. 705, 5 = PIGGERY. 705, 6 = AWA HILL. 705, 7 = 1,000,000. 705, 8 = Not selected through the PDMIS. 706, 1 = LUGBARI-ODUPI SACCO. 706, 2 = AMAGURU JITA. 706, 3 = CF8600210A48WA. 706, 4 = ASIANZU FG. 706, 5 = PIGGERY. 706, 6 = AWA HILL. 706, 7 = 1,000,000. 706, 8 = Not selected through the PDMIS. 707, 1 = LUGBARI-ODUPI SACCO. 707, 2 = AMAKU GODFREY. 707, 3 = CM95002100PQ2H. 707, 4 = LEALIKU FG. 707, 5 = CASSAVA. 707, 6 = YINGA. 707, 7 = 800,000. 707, 8 = Not selected through the PDMIS. 708, 1 = LUGBARI-ODUPI SACCO. 708, 2 = AMANIYO ALPHONSE. 708, 3 = CM7400210CDPVC. 708, 4 = OLOROA MAIZE FG. 708, 5 = CASSAVA. 708, 6 = OLUA. 708, 7 = 1,000,000. 708, 8 = Not selected through the PDMIS. 709, 1 = LUGBARI-ODUPI SACCO. 709, 2 = AMANIYO JUILET. 709, 3 = CF9800210KJJNK. 709, 4 = MUNICIPAL TAILORS. 709, 5 = PIGGERY. 709, 6 = ONIVU. 709, 7 = 1,000,000. 709, 8 = Not selected through
|
40af4057-d6d0-449d-8bda-a8411c63a451
|
99 |
Appendix 8: Failure to select beneficiaries through PDMIS
937, 1 = OKAVU-KATRINI SACCO. 937, 2 = ANDERU KEZIA. 937, 3 = CF790771031CFD. 937, 4 = PIGGERY. 937, 5 = KARAA. 937, 6 = 600,000. 937, 7 = Not selected through the PDMIS. 938, 1 = OKAVU-KATRINI SACCO. 938, 2 = ANGUPARU ROSE. 938, 3 = CF65002109JTF4F. 938, 4 = SHEEP REARING. 938, 5 = KARAA. 938, 6 = 600,000 Not selected the PDMIS. 938, 7 = through. 939, 1 = OKAVU-KATRINI SACCO. 939, 2 = ASUNITA OJEKURU. 939, 3 = CF6000210AHHEK. 939, 4 = PIGGERY. 939, 5 = KARAA. 939, 6 = 600,000 the PDMIS. 939, 7 = Not selected through. 940, 1 = OKAVU-KATRINI SACCO. 940, 2 = MATURU NATALIA. 940, 3 = CF72002109JAGL. 940, 4 = SHEEP REARING. 940, 5 = KARAA. 940, 6 = 500,000 the PDMIS. 940, 7 = Not selected through. 941, 1 = OKAVU-KATRINI SACCO. 941, 2 = DEBO BONIFACE. 941, 3 = CM6500210A82GE. 941, 4 = SHEEP REARING. 941, 5 = KARAA. 941, 6 = 700,000 the PDMIS. 941, 7 = Not selected through. 942, 1 = OKAVU-KATRINI SACCO. 942, 2 = AJIO RUKIA. 942, 3 = CF7500210E114K. 942, 4 = CASSAVA FARMING. 942, 5 = KARAA. 942, 6 = 1,000,000 the PDMIS. 942, 7 = Not selected through. 943, 1 = OKAVU-KATRINI
|
85d94dc1-d7e4-453d-9335-1b53272a5e6e
|
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.