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5.5 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users' Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act; 2016 requires that; The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. A SACCO shall sign PRF Financing Agreement with the Accounting Officer . The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO The Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations; 1, Nature of = registration Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act. 1, Observations = 10 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act a As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds.. 1, Management's response = The Accounting Officer explained that arrangements are underway to have all the SACCOs registered with UMRA.
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4.9.13Transfer of PRF to un-licensed SACCOs Section 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 states that a SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. I noted that all 10 sampled SACCOs were not licensed to take on the business of lending under the Microfinance Institutions Money Lenders Act as detailed in Appendix 13. As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. The Accounting Officer explained that PDM SACCOS were registered on Probation as multipurpose cooperative societies with broad range of services offered to their members which offering credit facilities to their members. They could not be licenced by Uganda Micro Finance Regulatory Authority (UMRA) because of probation period of two (2) years before they are permanently registered in order to qualify for a licence. 57
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that signed PPRF before the first AGM 10 = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing agreemen ts 0 = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of
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4.3.3 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that;  The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the 27 members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations;
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5.10.1Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users' Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;  The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. 41
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups agreements that signed PPRF before the first AGM = -. 118, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = 0 0. 118, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing agreemen ts = 0. 118, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = 0. 118, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = 0. 119, Vote code.No. of SACCOs. = 912 -. 119, Entity Name Regis tratio n of PDM SACC Os the Societ ies Act No of.SACC Os that were not regist ered the ies Act. = Nwoya DLG. 119, Under Coope rative Act PDM.under Coope rative Societ SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = -. 119, Licensing of PDM SACCOs Under the Microfinance Institutions
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5.1.3.3 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users' Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;  The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups PDM.SACCOs that received funds before signing PRF financing agreemen ts = 0. 7 8, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. 7 8, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. 7 8, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. 9, Vote code. = 610. 9, Entity Name. = Soroti City. 9, Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act No of PDM.SACC Os that were not regist ered under the Coope rative Societ ies Act. = 0. 9, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 10. 9, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 0. 9, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 0. 9, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = 0. 9, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 0. 9, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Organizati ons = . 51, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . 51, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . 51, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 0. 51, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . 51, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . 51, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.that signed PPRF before the first AGM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = 0. 51, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . 51, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 51, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 45. , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers that signed PPRF before the first AGM = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements - = . , Vote code. = . , Entity Name Os the ies Act No of.PDM SACC Os that were not regist ered under the Coope rative Societ ies = . , Regis tratio n of PDM SACC Under Coope rative Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed
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5.1.6 Registration of PDM SACCOs and Enterprise Groups 1., Nature registration = Licensing SACCOs Microfinance Institutions Lenders Act. 1., of = of PDM Under the Money. 1., Observations = I noted that all of the 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in the Appendix 11. As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of Government funds. The Accounting Officer explained that under the 2020 Cooperative Act as amended provides for Cooperatives to have a probation period of 24. 1., Recommendation = I advised the Accounting Officer to engage the PDM secretariat for support in this area.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Organizati ons = . 0, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 0. 0, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers that signed PPRF before the first AGM = . 0, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups 9 0, Vote code. = 726. 9 0, Entity Name Os. = Nebbi MC. 9 0, Regis tratio n of PDM SACC Under the Coope rative.Societ ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = 0. 9 0, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 9 0, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 0. 9 0, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . 9 0, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = 0. 9 0, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 2. 9 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = 9. 9 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = 900,000,000. 9 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.that signed PPRF before the first AGM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = ent. 9 0, Signing of PRF Financing Agreements No. of PDM
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7.4.1 Registration of PDM SACCOs and Enterprise Groups 1., Nature registration = Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act. 1., Observations = of 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 5 As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged. 1., Recommendation = The Accounting Officer should engage the relevant authorities on the matter. 2., Nature registration = Signing of PRF Financing. 2., Observations =  Funds were transferred to all 10 sampled SACCOs without signed PRF. 2., Recommendation = The Accounting Officer should ensure that 37 , Nature registration = Agreements. , Observations = financing agreements. , Recommendation = PRF. , Recommendation = financing. , Nature registration = Agreements. , Observations = The Accounting Officer explained that. , Recommendation = agreements are signed before funds. , Recommendation = are In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 0. , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.that signed PPRF before the first AGM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 319765905. , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 0. , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers that signed PPRF before the first AGM = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the
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4.3.3 Registration of PDM SACCOs and Enterprise Groups 1., Nature registration = Licensing SACCOs Microfinance Institutions Lenders Act. 1., of = of PDM Under the Money. 1., Observations =  46 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 13 under a Probationary addition, Management is going to seek for from the. 1., Management Response = The Accounting Officer explained that 46 PDM SACCOS are two-year period which is about to end pending licensing. In advice PDM Lack of licenses leads to challenges in enforcement of recovery of PRF from beneficiaries of unlicensed PDM SACCOs. The Accounting Officer should follow up the licensing process with Micro Finance Support Centre after expiry of the probationary period.
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4
5.4.1 Registration of PDM SACCOs and Enterprise Groups Irregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . 151 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . 151 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements - = . , Vote code. = 810 844. , Entity Name Os the ies Act No of.PDM SACC Os that were not regist ered under the Coope rative Societ ies = Kakumiro DLG. , Regis tratio n of PDM SACC Under Coope rative Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 67
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups financin g agreem ents = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing agreemen ts = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = 1,850,000,000. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = 1,850,000,000. , Vote code.No. of SACCOs. = 924. , Entity Name Regis tratio n of PDM SACC Os the
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups act = 10. 3, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 194. 3, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 10. 3, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = 10. 3, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 10. 3, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g agreem ents = 16. 3, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = 1,695,571,078 0. 3, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.signed PPRF before the first SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = 0. 3, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 6. 3, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. 3, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF
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6.3.4 Registration of PDM SACCOs and Enterprise Groups 1., Nature of = registration Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act. 1., Observations =  29 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in the Appendix 25.. 1., Management Response = The Accounting Officer explained that he would consult Uganda Microfinance Regulatory Authority on licensing of all PDM SACCOs.. 2., Nature of = Registration of Enterprise Groups as Community Based Organizations. 2., Observations =  138 Enterprise groups in PDM SACCOs were registered by the Development Officers at Sub County as Based Organizations. 2., Management Response = 10 not Community the Community (CBOs). The Accounting Officer did not provide the cause of this issue.. 3., Nature of = Signing of PRF Financing Agreements. 3., Observations = Appendix 26 refers  UGX. 2,900,000,000 transferred to 29 without signed PRF financing agreements. Appendix Refers.. 3., Management Response = was SACCOs 27 The Accounting Officer did not provide the cause of this issue.  Failure to register Enterprise groups may lead to extending loans to members of non-existent enterprise groups hence loss of funds due to failure to recover loans. 38  Transfer of PRF to SACCOs without PRF financing agreements could lead to funding illegitimate SACCOs and loss of PDM funds.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups funds before signing PRF financing agreemen ts = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act No of PDM.SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = -. , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = 0. , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups agreem ents = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.signed PPRF before the first SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = -. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. 15, Vote code. = 707 709. 15, Entity Name. = Kamuli MC. 15, Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act No of PDM.SACC Os that were not regist ered under the Coope rative Societ ies Act. = -. 15, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = 0. 124, Vote code.No. of SACCOs. = -. 124, Entity Name Regis tratio n of PDM SACC Os the Societ ies Act No of.SACC Os that were not regist ered the ies Act. = . 124, Under Coope rative Act PDM.under Coope rative Societ SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 124, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders No. of PDM.No. of Groups that are not as y Based ons = 74. 124, Registration of Enterprise Groups as Community Based Organizations.Enterprise registered Communit Organizati = 0. 124, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.No. of PDM SACCOs that did not have a PDM member registers = 0. 124, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = . 124, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF
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6.2.1.4 Registration of PDM SACCOs and Enterprise Groups 1., Nature of registration = Registration of PDM SACCOs Under the Cooperative Societies Act. 1., Observations =  122 SACCOs were registered under the Cooperative Societies Act.. 1., Management Response = The Accounting Officer noted the observations.. 2., Nature of registration = Licensing of PDM SACCOs Under the Microfinance. 2., Observations =  122 SACCOs were not licensed to take on the business of lending under Microfinance Institutions. 2., Management Response = Management revealed that licensing of SACCOs was not incorporated into the PDM; 32 3., Nature = Registration of Community Organizations. 3., of Observations = All Enterprise groups in 122 PDM SACCOs were registered by the Sub County as. 3., Management Response = can look into in future The Accounting Officer noted the observations.. 4., Nature = Enterprise Groups as Based. 4., of Observations =  the Community Development Officers at Community Based Organizations (CBOs).  The 10 SACCOs did have a PDM member registers/ updated PDM. 4., Management Response = was revealed by the. , Nature = Update of SACCO Enterprise and Household Registers. , of Observations = member registers.. , Management Response = It Accounting Officer that during training sessions, management encouraged SACCOs to recruit new members .. 6., Nature = Submission of Attestation Forms by the Accounting Officer (AO). 6., of Observations =  UGX. 1,000,000 was transferred to 10 SACCOs with evidence of submission of attestation form to the Secretariat. funds. 6., Management Response = The Accounting Officer explained that attestation forms are submitted to the PDM secretariat before funding of PDM SACCOs, as cannot be released Enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. The Accounting Officer is encouraged to continue the good practice of undertaking training for the various categories of stakeholders and should ensure farmers are licensed to take on the business of lending under Microfinance Institutions money lenders act.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements - = . 87, Vote code. = . 87, Entity Name Os the ies Act No of.PDM SACC Os that were not regist ered under the Coope rative Societ ies = Kaliro DLG. 87, Regis tratio n of PDM SACC Under Coope rative Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 87, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . 87, Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = . 87, Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = . 87, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . 87, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = . 87, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed
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7.1.4.13 Paragraph 2.6.2 of the Users Handbook for the Parish Revolving Fund (PRF) Under PDM Pillar 3 Financial Inclusion October 2022 provides that the PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. I noted that 276 Enterprise groups in 23 PDM SACCOs were not registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs) . Details are in Appendix 9 41 Failure to register Enterprise groups may lead to extending loans to members of nonexistent enterprise groups hence loss of funds due to failure to recover loans. The Accounting Officer explained that all the enterprise groups are registered with the CDOS at the respective sub counties; however, those that are not registered will be registered by their respective CDOs.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups No. of PDM Amount of PRF received before PRF.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing agreemen ts 0 = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.agreements 0 = . , Vote code. = 854. , Entity Name. = Karenga DLG. , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , No. of SACCOs. = . , No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Agreem ent = 0. 23, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . 23, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 23, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 23, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act No of PDM.SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g agreem ents = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.signed PPRF before the first SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative
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7.1.8 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users' Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36 (1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;  The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations;
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups code. = 836. 59, Entity Name. = Iganga DLG. 59, Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = -. 59, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 59, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = - 42. 59, No. of SACCOs. = . 59, No. of PDM SACCOs that did not have a PDM member registers = -. 59, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = 10. 59, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = -. 59, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements = -. 59, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups received before PRF.agreements 0 = . -, Vote code. = . -, Entity Name. = . -, Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . -, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . -, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . -, No. of SACCOs. = . -, No. of PDM SACCOs that did not have a PDM member registers = . -, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = . -, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = . -, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements = . -, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , No. of SACCOs. = . , No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that signed PPRF before the first AGM 10 = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups No of.SACC Os that were not regist ered the ies Act. = Sembabule. 132, Under Coope rative Act PDM.under Coope rative Societ SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 132, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders No. of PDM.No. of Groups that are not as y Based ons = . 132, Registration of Enterprise Groups as Community Based Organizations.Enterprise registered Communit Organizati = . 132, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.No. of PDM SACCOs that did not have a PDM member registers = . 132, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = . 132, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = . 132, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements that signed PPRF before the first
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . 17, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g agreem ents = . 17, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = -. 17, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.signed PPRF before the first SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = . 17, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . 17, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 17, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 17, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 18, Vote code. = 712. 18, Entity Name. = Kira MC. 18, Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act No of PDM.SACC Os that were not regist ered under the
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 48, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 48, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = 824. , Entity Name Os. = Bushenyi DLG. , Regis tratio n of PDM SACC Under the Coope rative.Societ ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = 0. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 0. , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups registers = -. 46, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . 46, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . 46, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . 46, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.that signed PPRF before the first AGM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . 46, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = -. 46, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 46, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 46, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = 2. , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.signed PPRF before the first SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 2. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF
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5.4.1 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users' Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;  The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a license under this Act.  The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalize the relationship between Government and the PDM SACCOs.  The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasized by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations;
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Mbale DLG. 99 100, Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = - -. 99 100, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 10. 99 100, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = - -. 99 100, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . 99 100, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers that signed PPRF before the first AGM = 10. 99 100, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 10. 99 100, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . 99 100, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = -. 99 100, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = -. 99 100, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups agreemen ts = . 129, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = . 129, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = . , Vote code.No. of SACCOs. = . , Entity Name Regis tratio n of PDM SACC Os the Societ ies Act No of.SACC Os that were not regist ered the ies Act. = . , Under Coope rative Act PDM.under Coope rative Societ SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders No. of PDM.No. of Groups that are not as y Based ons = . , Registration of Enterprise Groups as Community Based Organizations.Enterprise registered Communit Organizati = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM
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5.1.7 Registration of PDM SACCOs and Enterprise Groups 1., Nature registration = Licensing of SACCOs Under Microfinance Institutions Lenders Act. 1., of = PDM the Money. 1., Observations = A sample of 10 SACCOs reviewed revealed that they were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 11 The Accounting officer explained that the SACCOS are Tier 4 Microfinance Institutions and Money Lenders Act section 36.3(a) states that, Subject to subsection (1) a SACCO may carry on the business of financial services if a) It is operating on a probationary period of two (2) years pending. 1., Recommendation = I advised the Accounting Officer to ensure that the SACCOs are licensed to undertake money lending. This implies that enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = -. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = 896. , Entity Name. = 896. , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = 896. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 896. , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 896. , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 896. , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers that signed PPRF before the first AGM = 896. , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. 49, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. , Vote code. = . , Entity Name Os. = . , Regis tratio n of PDM SACC Under the Coope rative.Societ ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing agreemen ts = 0. , Update of SACCO Enterprise and Household Registers
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I made the following observations; 1., Nature of = Registration of PDM SACCOs Under the Cooperative Societies Act. 1., Observations = All SACCOs were registered under the Cooperative Societies Act. Irregularities in registration of PDM SACCOs may lead to loss of PRF due to; funding illegitimate, SACCOs. 1., Recommendation = I advised the Accounting Officer to continuously ensure compliance with the guidelines.. 2., Nature of = Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act. 2., Observations = All the 90 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 5. As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds.. 2., Recommendation = The Accounting Officer should engage the secretariat on licencing and ensure that financing agreements are signed before the transfer of money to SACCOs and copies kept on file.. 3., Nature of = Registration of Enterprise Groups as Community Based Organizations. 3., Observations = Amendment Act, 2020. All enterprise groups in 90 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). Irregularities in registration of Enterprise Groups could lead to loss of PRF due to; funding illegitimate, Enterprises. The Accounting Officer explained that all. 3., Recommendation = I advised the Accounting Officer to ensure that enterprise groups have evidence of registration with the Sub-County Community Development Officers before qualification for funding.. 4., Nature of = Update of SACCO Enterprise and Household Registers. 4., Observations = All SACCOs had PDM member registers/ updated PDM member registers Failure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar objectives.. 4., Recommendation = I advised the Accounting Officer to ensure that the PDM members register is always
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups the ies Act No of.PDM SACC Os that were not regist ered under the Coope rative Societ ies = . 156, Regis tratio n of PDM SACC Under Coope rative Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 156, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . 156, Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = . 156, Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = . 156, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . 156, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = . 156, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . 156, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . 156, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM
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5.1.10 Registration of PDM SACCOs and Enterprise Groups 1., Nature of registration = Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act. 1., Observations = All SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 12. As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds.. 1., Recommendation = The Accounting Officer explained that the SACCOs are registered under cooperative societies Act and they are on their probationary period to acquire licenses from Microfinance Accounting Officer should ensure SACCOs obtain licenses as per the Microfinance Institutions Lenders Act to facilitate in provision of financial services to its members.
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups No. of.No. PDM SACCOs that did not have updated PDM member registers = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements - = . 154, Vote code. = . 154, Entity Name Os the ies Act No of.PDM SACC Os that were not regist ered under the Coope rative Societ ies = Masindi DLG. 154, Regis tratio n of PDM SACC Under Coope rative Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 154, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based
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4
Imade the following observations; 1, Nature of registration_ = Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act. 1, Observations = All the SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act As a result; enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds.. 1, Recommendation = The Officer ensure SACCOs registered able to lending business. 1, Recommendation = Accounting should that the are to be do the. 2, Nature of registration_ = Registration of Enterprise Groups as Community Based Organizations. 2, Observations = AII Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).. 2, Recommendation = The Officer ensure enterprise have registration with the Sub-County Community Development Officers qualification. 2, Recommendation = Accounting should that groups evidence of before. 3, Nature of registration_ = Update of SACCO Enterprise and Household Registers. 3, Observations = All SACCOs had a PDM member registers/ updated PDM member registers contrary to the guidelines.. 3, Recommendation = The Officer ensure that the PDM member_register. 3, Recommendation = Accounting should is 4., Submission = of Attestation Forms by the Accounting Officer (AO). 4., Failure to update PDM member registers updated as required may result to extending PRF loans to by the guidelines. ineligible beneficiaries leading to failure to achieve pillar objectives. = UGX.4,600,000,000 was transferred to The Accounting 46 SACCOs without evidence of Officer to ensure submission of attestation form to the attestation forms Secretariat:. are signed Transfer of funds to SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition; enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing agreemen ts = 0. 112, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = - 0. 112, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = - 0. , Vote code.No. of SACCOs. = 0. , Entity Name Regis tratio n of PDM SACC Os the Societ ies Act No of.SACC Os that were not regist ered the ies Act. = DLG. , Under Coope rative Act PDM.under Coope rative Societ SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = - 0 68. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders No. of PDM.No. of Groups that are not as y Based ons = . , Registration of Enterprise Groups as Community Based Organizations.Enterprise registered Communit Organizati = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.No. of PDM SACCOs
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4.2.4 Registration of PDM SACCOs and Enterprise Groups 1., Nature of registration = Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act. 1., Observations = All SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 7d As a result, enforcement of recovery of PRF from beneficiaries The and to still. 1., Management Response = Accounting Officer took note promised to engage UMRA (Uganda Microfinance Regulatory Authority), PDM secretariat and Ministry of Finance see if it is possible to register SACCOs which are on probation.. 1., Recommendation = The Accounting Officer should laisse with MoFPED to facilitate PDM SACCOs on registration and licensing under the Microfinance Institutions money lenders act. 30 2., 1 = Signing of Financing Agreements. 2., 2 =  UGX5.5Bn was transferred to 55 SACCOs before signing PRF financing agreement as detailed in Appendix 7e Transfer of PRF to SACCOs without PRF. 2., 3 = The Accounting Officer should ensure that PRF agreements are signed and put in place.
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups Coope rative.Societ ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = 0. 36, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 10 58. 36, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 0. 36, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 0 0. 36, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = 0. 36, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 0. 36, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = 0. 36, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = 200,000,000. 36, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.that signed PPRF before the first AGM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = 0. 36, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing
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4.5.9 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users' Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;  The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. 35  A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations;
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups Terego DLG. 137 42, Entity Name Os the ies Act No of.PDM SACC Os that were not regist ered under the Coope rative Societ ies = -. 137 42, Regis tratio n of PDM SACC Under Coope rative Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 42. 137 42, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = -. 137 42, Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = -. 137 42, Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = - 42. 137 42, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = 4,200,000,000. 137 42, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = -. 137 42, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = -. 137 42, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = -. 137
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups Money Lenders No. of PDM.No. of Groups that are not as y Based ons = -. 119, Registration of Enterprise Groups as Community Based Organizations.Enterprise registered Communit Organizati = . 119, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.No. of PDM SACCOs that did not have a PDM member registers = -. 119, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = -. 119, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = -. 119, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = 1,000,000,000 -. 119, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs whose SACCO bank account
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.agreements 0 = -. 66, Vote code. = 845. 66, Entity Name. = Kagadi DLG
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12.3.4Registration of PDM SACCOs and Enterprise Groups 1., Nature of registration = Licensing of PDM SACCOs Under the. 1., Observations =  55 SACCOs were not licensed to take on the business of lending under Microfinance Institutions. 1., = The Accounting Officer. , Nature of registration = . , Observations = . , = explained that during the. , Nature of registration = Microfinance. , Observations = . , = FY 2022/2023, there was. , Nature of registration = Institutions Money Lenders Act. , Observations = money lenders act as detailed in the Appendix 38.. , = no harmonized guidance provided to the SACCOs 53 , 1 = . , 2 = . , 3 = or district with regard to undertaking registration and licensing with the Uganda Microfinance Institutions Lenders Act 2016.. 2., 1 = Update of SACCO Enterprise and Household Registers. 2., 2 = 10 SACCOs had PDM member registers/ updated PDM member registers. Appendix 39 refers.. 2., 3 = The Accounting Officer responded that SACCOs will be guided at every sitting of the Annual general meeting to ensure that they have updated of member registers.. 3., 1 = Signing of PRF Financing Agreements. 3., 2 =  UGX. 5,500,000,000 was transferred to 55 SACCOs without signed PRF financing agreements. Appendix 40 Refers.. 3., 3 = The Accounting Officer explained that during the FY 2022/2023, PRF Financing Agreements of the 55 PDM SACCOs were submitted to the office of the Resident State Attorney (RSA) for  Failure to register Enterprise groups may lead to extending loans to members of non-existent enterprise groups hence loss of funds due to failure to recover loans.  Failure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar objectives.  Transfer of PRF to SACCOs without PRF financing agreements could lead to funding illegitimate SACCOs and loss of PDM funds.
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5.2.3 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that;  A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = -. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups signed PPRF before the first AGM 10 = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing agreemen ts 0 = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.agreements 0 = 0. , Vote code. = . , Entity Name. = Kibale DLG. , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , No. of SACCOs. = . , No. of PDM SACCOs that did not have a PDM member registers = -. , Update of SACCO Enterprise and Household Registers
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups Otuke DLG. 121, Under Coope rative Act PDM.under Coope rative Societ SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = - 65 0. 121, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders No. of PDM.No. of Groups that are not as y Based ons = . 121, Registration of Enterprise Groups as Community Based Organizations.Enterprise registered Communit Organizati = -. 121, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.No. of PDM SACCOs that did not have a PDM member registers = 10. 121, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = 10. 121, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = . 121, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = -. 121, Update of SACCO Enterprise and Household Registers
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements - = 0. , Vote code. = . , Entity Name Os the ies Act No of.PDM SACC Os that were not regist ered under the Coope rative Societ ies = . , Regis tratio n of PDM SACC Under Coope rative
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = -. 85, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = -. 85, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = 0 -. 85, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = -. 85, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = -. 86, Vote code. = 872. 86, Entity Name. = Kumi DLG. 86, Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = 0. 86, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 10. 86, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 64. 86, Registration of Enterprise Groups as Community Based Organizations.No. of
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 10. , Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = -. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = -. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements - = . 156, Vote code. = . 156, Entity Name Os
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups agreements - = . , Vote code. = . , Entity Name Os the ies Act No of.PDM SACC Os that were not regist ered under the Coope rative Societ ies = . , Regis tratio n of PDM SACC Under Coope rative Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 105. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = 227,300,384. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups capture d in the signed PRF Financi ng Agreem ent = -. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = -. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 22, Vote code. = . 22, Entity Name. = . 22, Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act No of PDM.SACC Os that were not regist ered under the Coope rative Societ ies Act. = . 22, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 22, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . 22, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . 22, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = 0. 22, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member
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6.3.4 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that; 37  The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  The Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations;
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4
Appendix 12: Registration of PDM SACCOs and Enterprise Groups was not capture d in the signed PRF Financi ng Agreem ent = 26. 4, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 26. 4, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 2,600,000,000. 4, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 2,600,000,000. 4, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 2,600,000,000. 5, Vote code. = 606. 5, Entity Name. = Lira City. 5, Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act No of PDM.SACC Os that were not regist ered under the Coope rative Societ ies Act. = 0. 5, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 10 10. 5, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 0. 5, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 0. 5, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = 0. 5, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups PDM No. of PDM.that signed PPRF before the first AGM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . 50, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . 50, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 50, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 50, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name Os. = Busia DLG. , Regis tratio n of PDM SACC Under the Coope rative.Societ ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = -. , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups funds before signing PRF financing agreemen ts 0 = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.agreements 0 = . , Vote code. = . , Entity Name. = Kazo DLG. , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , No. of SACCOs. = 0. , No. of PDM SACCOs that did not have a PDM member registers = 10. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of
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5.3.7 Registration of PDM SACCOs and Enterprise Groups 1., Nature of registration = Licensing of PDM Microfinance Institutions. 1., Observations = None of SACCOs was licensed to take on the business of lending Microfinance Institutions moneylenders act.. 1., Recommendation = under The Accounting Officer should ensure that all the SACCOS advance funds are fully licensed and should thus consult. 1., Nature of registration = SACCOs Under the Money Lenders Act. 1., Observations = As a result, enforcement of recovery of PRF from beneficiaries by the. 1., Recommendation = PDM with the relevant authorities on how to 48 , Nature registration = . , Observations = SACCOs may be legally challenged leading to loss of funds. The Accounting Officer explained that management would seek guidance with. , Recommendation = undertake the licensing process.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name. = Mityana DLG. , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = 0. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers that signed PPRF before the first AGM = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Household Registers.No. of PDM SACCOs that did not have a PDM member registers that signed PPRF before the first AGM = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = -. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups SACC Os that were not regist ered under the Coope rative Societ ies Act. = -. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 10. , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 19. , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 10. , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers that signed PPRF before the first AGM = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 10. , Signing of PRF Financing Agreements No. of PDM
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups agreemen ts = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = . , Vote code.No. of SACCOs. = 0. , Entity Name Regis tratio n of PDM SACC Os the Societ ies Act No of.SACC Os that were not regist ered the ies Act. = . , Under Coope rative Act PDM.under Coope rative Societ SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 10. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders No. of PDM.No. of Groups that are not as y Based ons = 30. , Registration of Enterprise Groups as Community Based Organizations.Enterprise registered Communit Organizati = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF
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3.5.3. Registration of PDM SACCOs and Enterprise Groups I made the following observations; 1., Nature of registration /Requirement = Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act A SACCO shall not carry the of. 1., Observations = All the 10,586 SACCOs in 176 LGs and KCCA were not licensed to take on the business of lending under Microfinance Institutions Money Lenders Act. As a result, enforcement of recovery of PRF funds from beneficiaries by the PDM. 1., Recommendation = The Accounting Officers should and PDM Secretariat Ensure that PDM SACCOs are registered as a requirements of Microfinance Institutions Money Lenders Act.. , Nature of registration /Requirement = on business of provision financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence. , Observations = SACCOs may be legally challenged leading to loss of funds. Accounting Officers explained that the SACCOs were still under the probationary period and there is no clear guidance on licensing of PDM SACCOs by the PDM Secretariat.. , Recommendation =
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I made the following observations; 1., Nature of registration = Licensing of PDM. 1., Observations = 10 sampled SACCOs were not licensed. 1., Recommendation = I advised. 1., Recommendation = the. 1., Nature of registration = SACCOs Under the. 1., Observations = to take on the business of lending under. 1., Recommendation = Accounting. 1., Recommendation = Officer. 1., Nature of registration = Microfinance. 1., Observations = Microfinance Institutions money lenders. 1., Recommendation = to engage the PDM. 1., Recommendation = . 1., Nature of registration = Institutions Money Lenders Act. 1., Observations = act as detailed in Appendix 15(a).. 1., Recommendation = secretariat support on. 1., Recommendation = for this. 1., Nature of registration = Institutions Money Lenders Act. 1., Observations = As a result, enforcement of recovery of. 1., Recommendation = matter.. 1., Recommendation = 28 , 1 = . , 2 = SACCOs may be legally challenged leading to loss of funds. The Accounting Officer explained that PDM SACCOs are unique SACCOs in nature from the main stream SACCOs and get operational guidelines from the Central Government. Apparently, no guidance has been issued in regard to Registration. She promised to bring this to the attention of the Ministry of local government and Trade. 8 out of 10 SACCOs did not have PDM member registers I advised Accounting. 2., 1 = Update of SACCO Enterprise and Household Registers. 2., 2 =  updated contrary to the guidelines. Appendix 15(b). the Officer to ensure that the PDM member guidelines.. , 1 = . , 2 = Failure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure register is updated as required by the
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups agreemen ts = 0 2. 36, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0 0. 36, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0 0. 36, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0 0. 37, Vote code. = 809. 37, Entity Name Os. = Apac DLG. 37, Regis tratio n of PDM SACC Under the Coope rative.Societ ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = 2. 37, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 8. 37, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . 37, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 1. 37, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = 6. 37, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 6. 37, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed
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4.6.1 Registration of PDM SACCOs and Enterprise Groups 1., Nature of registration = Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act. 1., Observations = I noted that all 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. The Accounting Officer explained that The district has not received any guidance from the PDM national. 1., Recommendation = I advised the Accounting Officer to engage the relevant authorities on the matter.. 2., Nature of registration = Update of SACCO Enterprise and Household Registers. 2., Observations = Not all 10 SACCOs had a PDM member registers/ updated PDM member registers contrary to the guidelines. Failure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure. 2., Recommendation = I advised the Accounting Officer to ensure that SACCOS have updated the PDM Member Register which accessible to 37 3., Nature registration = Signing of. 3., of Observations = to achieve pillar objectives. The Accounting Officer explained that all information/register of households who belong to the PDM SACCO are kept in a parish management information system (PDMIS).. 3., Recommendation = all members.. , Nature registration = Financing Agreements. , of Observations = PRF According to the PDM focal person, UGX.1 Bn was transferred to the 10 sampled SACCOs after the signing PRF financing agreements. However, I noted during my audit that these financing agreements were no availed at the time of audit to confirm this. Transfer of PRF to SACCOs without PRF. , Recommendation = I advised the Accounting Officer to Financing agreements were prepared for all the 101 SACCOs and are available for your audit review/ verification
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4.4.1 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users' Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; 29  The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations;
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7.1.9 Registration of PDM SACCOs and Enterprise Groups 1., Nature of registration = Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act. 1., Observations = All the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 17 As a result, enforcement of recovery of. 1., Recommendation = I advised the Accounting Officer to engage the PDM Secretariat and obtain proper guidelines on Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act. I further advised the Accounting Officer. , Nature of registration = . , Observations = Accounting Officer explained that there was no clear guideline in respect to Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders. , Recommendation = 33 2., Act. = Update of SACCO Enterprise and Household Registers  member registers guidelines as detailed in. 2., = All the 10 PDM SACCOs did not have a PDM member registers/ updated PDM contrary to the Appendix 18 Failure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure I advised the Accounting Officer to ensure that a PDM member register is put in place for all PDM SACCOs, sensitize the SACCO Members on its importance and ensure that its updated as required by the guidelines.. 3., Act. = Signing of PRF Financing Agreements  PRF Agreements of 8 PDM SACCOs signed (02/06/2022) before the first AGM (04/07/2022) took place implying that the signatories were not elected by the SACCOs as detailed. 3., = in I advised the Accounting Officer to ensure regularization of the bank account opening.
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6.3.4 1, Nature = registration Registration of PDM SACCOs Under the Cooperative Societies Act. 1, of Observations = I noted that all 60 SACCOs that received PRFs were registered under the Cooperative Societies Act. 1, Recommendation = . 2, Nature = Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act. 2, of Observations = I noted that none of the 60 SACCOs that received PRFs were licensed to take on the business of lending under Microfinance Institutions money lenders act.. 2, Recommendation = . 3, Nature = Registration of Enterprise Groups as Community Based Organizations. 3, of Observations = I noted that all Enterprise groups in the 60 PDM SACCOs were not registered by the Community Development Officers at the Sub (CBOs) . No registered on the system. Membership of enterprise groups lacked details of NIN and telephone numbers yet these are the members that accessed loans.. 3, Recommendation = The Accounting Officer should ensure that the PDM member register is updated as required by the guidelines.. 4, Nature = Update of SACCO Enterprise and Household Registers. 4, of Observations = I noted that all 60 SACCOs had an updated PDM member registers. These registers were maintained on a PDMIS system and included the member NINs and enterprise groups. 4, Recommendation = . 5, Nature = Signing of PRF Financing Agreements. 5, of Observations = I noted that all 60 SACCOs had signed financing agreements. The financing agreements were signed on 6th December , 2022 while first receipt of the Parish Revolving Funds was on 22/06/2022. Therefore, UGX.607,460,580 was transferred to the 60 SACCOs before signing PRF. 5, Recommendation = The Accounting Officer
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name Os. = Budaka DLG. , Regis tratio n of PDM SACC Under the Coope rative.Societ ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = -. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = -. , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = -. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = 4. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of
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4.4.3.3 Reqistration of PDM SACCOs and Enterprise Groups Section 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that a SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. The 10 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 11. Enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. The Accounting Officer explained that subject to Section 6 of the Cooperative Society Act, CAP 118 2020 (as Amended) all new SACCOs were registered on probation for a period not exceeding 24 months from the date of registration.
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7.10 Reqistration_of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users' Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO A SACCO shall not carry on the business of provision of financial services to members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. its A SACCO shall sign PRF Financing Agreement with the Accounting Officer . The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements - = . , Vote code. = . , Entity Name Os the ies Act No of.PDM SACC Os that were not regist ered under the Coope rative Societ ies = . , Regis tratio n of PDM SACC Under Coope rative Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred
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6.3.5 Transfer of PRF to un-licensed SACCOs Section 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 states that a SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on 37 a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. I noted that all the 10 SACCOs sampled were not licensed to take on the business of lending under Microfinance Institutions money lenders act as shown in the table below;
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7.5.1 Registration of PDM SACCOs and Enterprise Groups 1., Nature registration = Licensing SACCOs Microfinance Institutions. 1., of = of PDM Under the Money. 1., Observations = 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 5(b).. 1., Recommendation = I advised the Accounting Officer to liaise with the PDM Secretariat for further support on this. 2., Nature registration = Update of Enterprise Household Registers. 2., of = SACCO and. 2., Observations =  10 sampled SACCOs did not have a PDM member registers/ updated PDM member registers contrary to the guidelines as shown in Appendix 6 . Failure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar objectives.. 2., Recommendation = I advised the Accounting Officer to ensure that the PDM SACCO leaders are sensitized on the importance of registers and ensuring that member registers are updated as required by
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups agreements = - 0. 84 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = -. 84 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 0. 84 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. 85, Vote code. = 871. 85, Entity Name. = Kotido DLG. 85, Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = -. 85, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 10. 85, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = -. 85, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 58. 85, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers that signed PPRF before the first AGM = 58. 85, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 58. 85, Signing of PRF Financing Agreements No. of PDM
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.signed PPRF before the first SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements = -. 68, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that signed PPRF before the first AGM 10 = 0 10. 68, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = 0 -. 68, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing agreemen ts 0 = -. 68, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.agreements 0 = 0 -. , Vote code. = . , Entity Name. = Kalungu DLG. , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies
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5.5 Irregularities in registration of PDM SACCOs and Enterprise groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation; and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups Amudat DLG. 33, Regis tratio n of PDM SACC Under the Coope rative.Societ ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = 0. 33, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 10. 33, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 0. 33, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 0. 33, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = 10. 33, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 0. 33, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = 0. 33, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = 0 0. 33, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.that signed PPRF before the first AGM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = 0. 33, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of
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I made the following observations; 1., Nature of = registration Licensing of PDM SACCOs Under Microfinance Institutions Money Lenders Act. 1., Observations = the 10 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 12 As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be. 1., Management = Response Accounting Officer attributed this to the requirements of registering the micro- finance and money lenders institution. Eg The PDM SACCOS under review had not yet celebrated the 1st Birth day to hold Annual General Meeting and/ r conduct the mandatory Annual Audit as per the Act.. 1., Recommendation = The Accounting Officer should ensure that all the SACCOs get registered under the Microfinance Institutions Money Lenders Act. 35 36 3., = Signing of PRF Financing Agreements. 3., =  UGX 1,000,000,000 was transferred to 10 SACCOs without signed PRF financing agreements. Appendix 14. 3., facilities due to the mode of the policies and guidelines which do not allow contributions from members neither operation costs from Government would support acquisition stationery and other basic requirements. For the period under review, most of the documents were hard to access due to the above challenges. And for those managed to establish because extortion. = The Officer explained that management note and shall adhere to the processes.. 3., which in of who offices were arrested members had contributed and thus referring to it as Accounting The = took Officer ensure the PRF agreement funds are released. 3., Accounting = should signing of financing before to the SACCOs. Irregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups received before PRF.that did not have updated PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = -. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = 8 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing agreemen ts = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = 0. , Update of SACCO Enterprise and Household Registers
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