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Uganda

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

60

out of 100
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Public Participation

28

out of 100
Read More

Budget Oversight

63

out of 100
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IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

60

out of 100

Uganda provides the public with limited budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Uganda should prioritize the following actions to improve budget transparency:

  • Publish a Citizens Budget online in a timely manner.
  • Resume publishing the Pre-Budget Statement online at least one month before the Executive’s Budget Proposal is presented to the legislature. During the research period for OBS 2017, the Pre-Budget Statement for fiscal year 2016-17 was made available to the public, but this practice has since changed, and the Pre-Budget Statement for fiscal year 2017-18 was published late.
  • Increase the information provided in the Executive’s Budget Proposal by providing more data on the financial position of the government and more data on macroeconomic forecasts.
  • Increase the information provided in the Year-End Report by providing comparisons between planned nonfinancial outcomes and actual outcomes, as well as comparisons between borrowing estimates and actual outcomes.

Public Participation

28

out of 100

Uganda provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Uganda 28/100
Kenya 15/100
Tanzania 15/100
Rwanda 13/100
Madagascar 9/100
South Sudan 2/100
Somalia 2/100
Burundi 0/100
Comoros 0/100
Recommendations for Improving Participation

Uganda should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during the formulation of the national budget. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the Audit Report, during which any members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution by participating in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

63

out of 100

The legislature and supreme audit institution in Uganda provide adequate oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 71/100
Execution/Audit 27/100

The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides adequate oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 83/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Uganda should prioritize the following actions to make budget oversight more effective:

  • Ensure legislative committees examine the Executive’s Budget Proposal and publish reports on their analyses online.
  • Ensure a legislative committee examines in-year budget implementation and publishes their reports online.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 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).

 


Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Questionnaire

Open Budget Survey 2006

Downloads:
Country Summary Questionnaire



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