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).