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Uganda

Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.

Uganda

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedNot Available Online
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewAvailable to the PublicAvailable to the Public
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of Uganda makes seven of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.

To improve budget transparency, Uganda should publish a Citizens Budget on the relevant government website. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


2015

Downloads:
Country Summary - English Questionnaire

Transparency (Open Budget Index) 62/100

The Government of Uganda provides the public with substantial budget information.

Public Participation 23/100

The Government of Uganda is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 55/100

Budget oversight by the legislature in Uganda is limited.

By auditor 75/100

Budget oversight by the supreme audit institution in Uganda is adequate.

Recommendations 

Improving Transparency

Uganda should prioritize the following actions to improve budget transparency:

  • Produce and publish a Citizens Budget.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of revenues for the budget year and the classification of revenues for future years.
  • Increase the comprehensiveness of the In-Year Reports.
Improving Participation

Uganda should prioritize the following actions to improve budget participation:

  • Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
  • Hold legislative hearings to review and scrutinize Audit Reports.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Uganda should prioritize the following actions to strengthen budget oversight:

  • Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
  • In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget and the spending of contingency funds that were not identified in the Enacted Budget.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

 



2010

Downloads:
Country Summary Questionnaire

2008

Downloads:
Country Summary Questionnaire

2006

Downloads:
Country Summary Questionnaire



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