The Auditor General, Edward Akol, has uncovered significant irregularities in the management of the Parish Development Model (PDM) funds in West Nile districts, as part of his annual audit report for the financial year 2023/2024.
The findings, presented to Deputy Speaker of Parliament Thomas Tayebwa, reveal mismanagement and accountability gaps in the implementation of the PDM program across the region. In West Nile, 32 PDM SACCOs in six districts could not account for Shs 204 million of the Parish Revolving Fund (PRF) that was received and withdrawn from their bank accounts.
The Auditor General noted that these funds had not been disbursed to households by the time of the audit. Additionally, 117 individuals in 14 SACCOs across three districts were flagged for receiving duplicate loans amounting to Shs 53 million. These individuals either shared the same National Identification Numbers (NIN), names, or phone numbers, raising questions about the integrity of the beneficiary vetting process.
The report further highlighted that 45 beneficiaries in 22 SACCOs in five districts implemented ineligible projects, while 28 beneficiaries in 16 SACCOs had projects that were found to be non-existent.
Moreover, 87 beneficiaries who received PRF funds amounting to Shs 72 million failed to provide adequate accountability or supporting documentation for the funds received. The audit also uncovered structural and operational issues with SACCOs in the region. Out of the 218 SACCOs operating in West Nile, 68 SACCOs lacked registered offices, while 17 SACCOs had registered offices that were non-existent or unverifiable.
These findings point to significant gaps in the oversight and monitoring mechanisms of the program at the local level. Akol emphasized that while the government appropriated a total of Shs 1.1 trillion for the PDM program in 2023/2024, with Shs 1.06 trillion specifically allocated to the Parish Revolving Fund, the intended impact on poverty alleviation and community transformation in West Nile is being undermined by poor accountability and management practices.
The report also revealed that only 74.3% of household data collection was completed in West Nile, with population registration standing at a low 41.6%, further hindering effective targeting and implementation of the program.
Despite these challenges, the Auditor General acknowledged some achievements under PDM, including enterprise trainings conducted by local specialists for a majority of SACCOs in the region.
However, he stressed the need for enhanced oversight, stricter accountability measures, and better enforcement of program guidelines to ensure that the funds achieve their intended purpose of transforming household incomes in rural communities.
The West Nile region’s irregularities mirror broader national challenges identified in the Auditor General's report, which calls for urgent reforms in the implementation of the Parish Development Model to enhance transparency, accountability, and service delivery across the country.
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