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RESEARCH SERIES No. 121
A REVIEW OF UGANDA’S PUBLIC FINANCE

MANAGEMENT REFORMS (2012 TO 2014):
Are the Reforms Yielding the Expected Outcomes?
EZRA MUNYAMBONERA
MUSA MAYANJA LWANGA
APRIL 2015
RESEARCH SERIES No. 121
A REVIEW OF UGANDA’S PUBLIC FINANCE

MANAGEMENT REFORMS (2012 TO 2014):
Are the Reforms Yielding the Expected Outcomes?
EZRA MUNYAMBONERA
MUSA MAYANJA LWANGA
APRIL 2015
Copyright © Economic Policy Research Centre (EPRC)
The Economic Policy Research Centre (EPRC) is an autonomous not-for-profit organization established in 1993
with a mission to foster sustainable growth and development in Uganda through advancement of research –
based knowledge and policy analysis. Since its inception, the EPRC has made significant contributions to national
and regional policy formulation and implementation in the Republic of Uganda and throughout East Africa. The
Centre has also contributed to national and international development processes through intellectual policy
discourse and capacity strengthening for policy analysis, design and management. The EPRC envisions itself
as a Centre of excellence that is capable of maintaining a competitive edge in providing national leadership in
intellectual economic policy discourse, through timely research-based contribution to policy processes.
Disclaimer: The views expressed in this publication are those of the authors and do not necessarily represent the
views of the Economic Policy Research Centre (EPRC) or its management.
Any enquiries can be addressed in writing to the Executive Director on the following address:
Economic Policy Research Centre

Plot 51, Pool Road, Makerere University Campus
P.O. Box 7841, Kampala, Uganda
Tel: +256-414-541023/4
Fax: +256-414-541022
Email: [email protected]
Web: www.eprc.or.ug
A Review of Uganda’s Public Finance Management Reforms (2012 to 2014)
EXECUTIVE SUMMARY
Despite the enactment of a number of public finance management reforms since the 1990s,
misappropriation of public funds in Uganda remains a challenge. For example, scandals in
the Office of the Prime Minister where UGX 60 billion was stolen and UGX 340 billion was lost
to ghost pensioners in the Ministry of Public Services prompted several donor governments
to suspend budget support to Uganda in 2012. In response to this and other challenges,
the government took advantage of provisions in existing laws and regulations to initiate a
number of new reforms and measures to further strengthen public financial management
and improve public service delivery.
This report examines the progress and impact of these on-going public finance management
reforms undertaken by the MFPED since 2012/13. These reforms include the implementation
of the Treasury Single Account (TSA); upgrading the Integrated Financial Management
System (IFMS) and the Integrated Personnel and Payroll System (IPPS); improving wage
and payroll management, improving budget formulation, implementation, monitoring and
reporting; and strengthening budget transparency.
The study employed different but complimentary approaches to gather the relevant data
and information. These included an extensive review of government documents and
reports relating to the reforms to obtain a clear understanding of the existing public finance
management system, consultations with key ministries and government departments who
were driving and implementing the reforms to capture their perspectives on the progress
of the reforms in terms of achievement and challenges, and the collection of qualitative
data from local governments (districts and municipalities) as well as service delivery units
(schools and health centers) using a multi-stage purposive sampling procedure.
The study findings show that despite some challenges, the reforms are so far yielding positive
results in terms of improved accountability, reporting and service delivery. A summary of
the outcomes of the key reforms is as follows.
The key reforms contributed to improved public finance management at different levels of
government. These areas include improved public expenditure management through the
(TSA), improved accountability and public expenditure use through the IFMS, reduction in
ghost workers and the overall wage bill at MDAs and local governments through the IPPS
and the decentralization of the wage and payroll management system. A major milestone
of these reforms in particular is the decentralization of payroll management that has so far
reduced the incidence of ghost workers and reduced the government’s total wage bill.
However, despite the noted improvements, there are still challenges with the implementa-
tion of some of these reforms. The challenges include limited coverage of the IFMS; limited
interfacing between the IFMS and IPPS; limited internet infrastructure to support the IFMS
and IPPS; and inadequate technical capacity to operate the IFMS, IPPS and OBT systems.
There is also limited printing and display of the payroll at local government units.
ECONOMIC POLICY RESEARCH CENTRE - EPRC 1

TABLES OF CONTENTS
EXECUTIVE SUMMARY 1
ABBREVIATIONS 3
1.0 INTRODUCTION 4
2.0 STUDY APPROACH 4
2.1 Study Design 4
2.1.1 Data Collection and Analysis 5
2.1.2. Data analysis 5
2.2 Evaluation Framework 6
3.0 THE FINDINGS OF THE STUDY 7

3.1 Treasury Single Account (TSA) 7
3.2 Integrated Financial Management System (IFMS) 11
3.3 Wage Bill and Payroll Management 14
3.3.1 Decentralization of the payroll processing and salary payments 14
3.3.2 Printing and display of payrolls on public notice boards 18
3.3.3 Integrated Personnel and Payroll Management system (IPPS) 19
3.3.4 Implementing the output based tool (OBT) 21
3.4 Improving Budget Formulation 22
3.5 Improving Budget Implementation, Monitoring and Reporting 22
3.5.1 Direct transfer of funds to service delivery Units 22
3.5.2 Performance reporting 23
3.5.3 Budget Monitoring: 24
3.6 Strengthening Budget Transparency 24
3.6.1 Publication of quarterly and quarterly media briefing 25
3.6.2 Budget information website (www.budget.go.ug) 26
4.0 CONCLUSIONS AND EMERGING POLICY

RECOMMENDATIONS 27
4.1 Conclusions 27
4.2 Emerging Policy Recommendations 27
REFERENCES 28
LIST OF REVIEWED DOCUMENTS 29
LIST OF KEY INFORMANTS INTERVIEWED 29
EPRC RESEARCH SERIES 36
2 ECONOMIC POLICY RESEARCH CENTRE - EPRC

ABBREVIATIONS
BoU Bank of Uganda
CAO Chief Administrative officer
CFO Chief Finance Officer
IFMS Integrated Financial Management System
IPPS Integrated Personnel and Payroll System
MDA Ministries, Departments and Agencies
MoES Ministry of Education and Sports
MFPED Ministry of Finance Planning and Economic Development
MoH Ministry of Health
MPS Ministry of Public Service
OBT Output Budgeting Tool
OECD Organisation for Economic Cooperation and Development
PFAA Public Finance and Accountability
PFAR Public Finance and Accountability Regulations
PPDA Public Procurement and Disposal of Public Assets
PS/ST Permanent Secretary/ Secretary to Treasury
TAI Treasury Accounting Instructions
TSA Treasury Single Account
UPE Universal Primary Education

1.0 INTRODUCTION response to these challenges, several donor

governments suspended budget support to
Despite the enactment of a number of Uganda in 2012. In response to all of this, the
public finance management reforms since government took advantage of provisions
the 1990s, misappropriation of public funds in existing laws and regulations to initiate
in Uganda remains a challenge. On one a number of new reforms and measures
hand, the reforms aim to create a sound to strengthen public financial management
public finance management system that and improve public service delivery.
supports aggregate control, prioritization,
accountability and efficiency in the The key reforms and measures highlighted
management of public resources and the in this paper include the creation of the
delivery of services critical to Uganda’s Treasury Single Account (TSA) in 2013;
development goals (Ministry of Finance the upgrade of the Integrated Financial
Planning and Economic Development, 2013). Management System (IFMS); the closure of
These include the enactment of the Budget all redundant bank accounts; the institution
Act, 2001; the 2003 Public Finance and of limits on cash withdrawals and advances;
Accountability Act1 (PFAA), which repealed the improvement in payroll management;
the Public Finance Act of 1964; the Public improvements in budget formulation,
Procurement and Disposal of Public Assets implementation, monitoring and reporting;
(PPDA) Act, 2003; the Public Finance and and strengthening budget transparency.
Accountability Regulations, (PFAR), 2003; Given Uganda’s implementation challenges,
and the Treasury Accounting Instructions it is important to critically review the
(TAI), 2004; and the implementation of the progress of these ongoing PFM reforms and
Integrated Financial Management System measures. This paper specifically looks at the
(IFMS) among others. achievements thus far and the challenges
facing the implementation of the new
On the other hand, the prevalence of measures and provides some policy options.
misappropriation of public funds by public
servants, delays in fund disbursement, low The paper is organized as follows: section
absorption capacity by some departments, one provides the background and rationale
and idle, dormant bank accounts continue of the study, section two presents the
to have a negative impact on the delivery methodology and evaluation framework,
of public services. For example, scandals and section three contains a review of
in the Office of the Prime Minister, where the ongoing and proposed reforms. The
UGX 60 billion was stolen and UGX 340 last section presents the conclusions and
billion was lost to ghost pensioners in the recommendations.
Ministry of Public Services, amounted to
the equivalent of the total budget of the
2.0 STUDY APPROACH
Ministry of Agriculture Animal Industry and
Fisheries in 2013/14 and approximately
3 % of Uganda’s total annual budget. In 2.1 Study Design
1 The Public Finance and Accountability Act of 2003 is now in This study employed different but
the process of being amended to cater for the new develop-
ments in the economy.
complimentary approaches to gather

the relevant data and information. First, Central government level; information was
we conducted an extensive review of collected using key informant interviews
government documents and reports relating and focus group discussions with key
to the reforms to obtain a clear understanding ministries, departments and agencies. These
of the existing public finance management groups included the MFPED, the Ministry of
system. Second, we held consultations with Education and Sports (MoES), the Ministry of
key ministries and government departments Health (MoH), the Ministry of Public Service
responsible for implementing the reforms. (MoPS) and other government agencies,
These consultations were used to capture including the offices of the Auditor General
their perspectives of the departments and the Accountant General.
on the progress of the reforms in terms
of achievement and challenges. Third, Local government level; key informant
we collected qualitative data from local interviews and focus group discussions
governments (districts and municipalities) were conducted with administrators from a
as well as service delivery units (schools number of districts and municipalities. The
and health centers). We used a multi-stage local governments selected included the
purposive sampling procedure to select Mityana, Luwero, and Nakaseke districts
local governments and service delivery from the Central region, the Masindi,
units. The districts and municipalities Isingiro, Mbarara, Kiruhura districts and the
were stratified into homogeneous groups Bushenyi and Mbarara municipalities from
according to their connectivity to IFMS. the Western region. From the Northern
From each group, the local governments region we selected the Lira and Dokolo
were further categorized according to their districts and the Lira municipality.
administrative regions (Central, Western
and Northern). From each of these regions, Service delivery units; at this level,
three to five local governments were information was collected using both key
selected. The local governments were informant interviews with head teachers and
selected with consideration of time and medical health administrators. In addition, a
travel costs. Fourth, from each district or structured questionnaire was administered
municipality, a Universal Primary Education to teachers and medical health workers.
(UPE) school and a Health Service Center In total, 10 schools and 6 health centers,
were randomly selected. In Nakaseke and 80 teachers and 60 medical workers were
Masindi, we were prevented from gathering interviewed.
data at the school because Primary Leaving
2.1.2. Data analysis
Examinations were taking place at the time
of the survey. Data analysis employed content and
thematic analyses of the qualitative
2.1.1 Data Collection and Analysis
data collected from ministries and local
Qualitative data were collected from the governments according to the thematic
different levels of government through areas of the reforms (TSA, IFMS, IPPS and
key informant interviews, focus group OBT). In addition, descriptive analysis of
discussions and structured interviews. the qualitative data collected from service
delivery units was carried out.

2.2 Evaluation Framework at the central government level, whereas

others are specific to local government
The study adopted a modified OECD (2001-
and service delivery units. All the reforms
2010) evaluation framework that considered
cut across all levels, except the TSA, which
the level of the MDAs and their relationship
is specific to the central government. It
to service delivery units, the nature of
should also be noted that the IFMS and the
reforms, and the expected outcome from
Integrated Personnel and Payroll System
these reforms. This framework is illustrated
(IPPS) do not operate at service delivery
in Figure 1. In terms of impact, some of the
units. This study assesses progress made so
reforms are of a macro nature and operate
far against the expected outcomes as shown
in figure 1.
Figure 1: Evaluation Framework for on-Going PFMR
Source: Adapted with modification from the OECD Evaluation Framework for Public Financial Management Reforms, 2010

3.0 THE FINDINGS OF THE 14.9 billion transferred from these accounts
to the Consolidated Fund. Another 380
STUDY
accounts from the Central Bank were closed
In this section, we present study findings as a result of setting up the TSA (Muhakanizi,
for each of the key reforms separately and 2014).
include the intention of the reform, its
achievements and its challenges. The TSA framework is being implemented in
a phased manner as illustrated in Figure 2.
3.1 Treasury Single Account (TSA) The first phase initially covered expenditure
The MFPED introduced a TSA2 in October and revenue bank accounts for Central
2013 in accordance with Section 4 (1)3 of Government votes and has extended
the Public Finance and Accountability Act gradually to include salary accounts, holding
(PFAA), 2003. Prior to the creation of the TSA, accounts, non-donor funded projects and
the ministry operated over 2000 accounts, deposit accounts. This included Central
some of which had long become dormant. Government bank accounts managed
Multiple accounts presented a breeding through the IFMS, maintained at the Bank
ground for the misappropriation of public of Uganda (BoU) and upcountry referral
funds (as was the case in the OPM scandal) hospitals connected to the IFMS (MFPED,
and resulted in inadequate supervision by 2013). In the later phase, the TSA is expected
MFPED. Sometimes, public funds would to include donor funded projects and other
lie idle and undetected in some accounts accounts holding public funds.
while the ministry borrowed to finance
other activities. With the implementation When fully implemented, it is expected that
of the TSA, a number of idle and dormant the TSA will ensure that the government’s
accounts in the Bank of Uganda and other banking arrangement is unified and that
commercial banks have been closed. For transfers are easily traceable, therefore
example, by January 2014, 165 dormant enabling the MFPED to better monitor
Bank Accounts had been closed with UGX the government’s cash flows. The unified
structure of government bank accounts
allows complete fungibility of all cash
2 “A TSA is a unified structure of government bank accounts that
gives a consolidated view of government cash resources. Based resources, including on a real-time basis if
on the principle of unity of cash and the unity of treasury, a TSA
is a bank account or a set of linked accounts through which the
electronic banking is in place (Pattanayak
government transacts all its receipts and payments. The prin- and Fainboim, 2010). In addition, the TSA
ciple of unity follows from the fungibility of all cash irrespec-
tive of its end use. While it is necessary to distinguish individual aims to strengthen the institutional capacity
cash transactions for control and reporting purposes, this pur-
pose is achieved through the accounting system and not by
both at the MFPED and other MDAs by
holding/depositing cash in transaction specific bank accounts. improving their day-to-day cash and debt
This enables the treasury to delink management of cash from
control at a transaction level” (Pattanayak and Fainboim, 2010). management. The TSA should ultimately
3 Supervision, control and management of public finances.
(1) The Minister shall-
eliminate the need for cash rationing, which
(a) ensure that systems are established throughout Govern- affects service delivery, and help solve the
ment for planning, allocating, and budgeting for the use
of resources in order to improve the economy, efficiency persistent problem of low absorption of
and effectiveness of Government;
(b) consider all requests for the issue of moneys from the
public funds.
Consolidated Fund and, where the Minister considers it
appropriate, approve their inclusion in estimates of ex-
penditure for submission to Parliament in accordance
with section 15; and

Figure 2: Treasury Single Account Operation Structure
Source: MFPED, 2013
How does the TSA operate? Within the TSA on a daily basis with unused funds “swept”
framework, accounting officers are given into the consolidated account each evening.
quarterly releases under the instructions of To reduce the mismanagement of the public
the Permanent Secretary/Secretary to the funds and restore confidence in public
Treasury (PS/ST). The process of generating finance management, the ministry has put
payments starts with the MDAs approving a limit on cash advances and withdrawals.
payments from their TSA Subsidiary Prior to the TSA, there was no limit on the
accounts and then sending instructions amount of cash withdraws by the ministries.
to the Treasury to generate a bank file for Public servants can now withdraw only
payment, as illustrated in Figure 3. A file is UGX 40 million per month. Over time, the
then created to debit the TSA main account ministry intends to make payments directly
and fund the TSA subsidiary accounts with to service providers throughout the system.
the aggregated approved invoices per MDA.
After an interval, the detailed “approved
invoices payment file” is sent to BOU for
clearance and payment. Accounting officers
have a limit they cannot exceed without
approval from the PS/ST. The TSA is operated

Figure 3: TSA Payment Workflow
Source: MFPED, 2013
Benefits of TSA: stakeholders’ views government funds into one account.

As a result, the MFPED can now more
Stakeholders from government ministries easily monitor all government funds and
and departments that were interviewed allocations.
reported that the implementation of the
TSA system has so far ensured efficiency Improved absorption capacity; under this
and accountability for public funds as well framework, money is released from the main
as improved reporting mechanisms. TSA account to only TSA subsidiary accounts
for approved invoiced expenditures on a
Improved cash management; the daily basis. Unspent funds are swept back
implementation of the TSA has also led into main TSA account at the end of the
to improvements in the government’s day. As a result, accounting officers are
cash management by consolidating all more efficient in managing expenditures

and payments. In time, this aspect of been reported by a number of stakeholders,

TSA accounts is expected to improve the statistics at the macro level do not support
absorption capacity at the MDA level. this view. Government borrowing both
foreign and domestic continues to increase
Reduction in government borrowing; the at a high rate. For example, domestic credit
consolidation of all funds into one account extended to the government has increased
has eliminated the occurrence of idle funds from UGX 113 billion in May 2013 to UGX
in scattered accounts, thus improving the 1,676 billion in September 2014 (Figure 4
government’s liquidity position. With this and 5). The increase in domestic borrowing
framework, funds are released on a need can have adverse macroeconomic
basis and not based on appropriation. consequences. A recent study by Lwanga
Government borrowing is likely to be and Mawejje (2014) has shown that
reduced with the elimination of idle funds domestic borrowing by government crowds
and the consolidation of scattered accounts out private investment through increased
at the MDA level. Although these things have lending interest rates.
Figure 4: Net Domestic Credit to Government (UGX Billion)
Source: Bank of Uganda, 2014
Figure 5: Government Borrowing and Currency in Circulation
Source: Bank of Uganda, 2014

Reduced likelihood of the abuse of funds; 3.2 Integrated Financial Management

as previously mentioned, Uganda has System (IFMS4)
experienced the abuse of funds through
Due to increased demand for transparency
dormant accounts and the use of cash
and accountability in the management of
transactions. The implementation of the TSA
public finances, the government of Uganda
framework minimizes the misappropriation
decided to implement an Integrated Finance
of funds through these avenues and imposes
Management System (IFMS) in 2003 funded
a cash limit at the MDA level, thereby
under the Second Economic and Financial
reducing the opportunity for the abuse of
Management Project (EFMP II). Before
funds.
the introduction of the IFMS, the existing
financial management system had a number
Reduced transaction costs; before the
of issues that hindered the production of
introduction of the TSA, the ministry of
timely and accurate financial information
finance operated many accounts in the
for statutory reporting requirements
central bank and various commercial
and decision making in critical areas,
banks. Operating many accounts increased
such as budget planning, management,
the transaction costs in the form of bank
procurement and asset management
charges, transfer costs and other related
(MFPED, 2013). At the time, the majority of
costs. With the closure of most accounts,
government processes were largely manual
the transactions costs should be reduced.
due to the absence of computing hardware
and application software. Although a few
Challenges faced by the implementation of
government ministries, agencies and local
the TSA
governments had stand-alone computerized
systems (largely provided by donor
Capacity to use the system and ICT-Related
governments and agencies), the fragmented
Challenges; informant interviews with
and uncoordinated computerization
various stakeholders revealed that there
resulted in a number of different systems
are still capacity gaps in terms of the skills
with variations in how financial information
required to use the TSA in some MDAs.
was processed and presented. This further
In addition, the effective use of the TSA is
complicated the task of reporting. Thus, the
constrained by network outages at the
government opted for the implementation
MFPED and the Central Bank. This hampers
of IFMS with the intention of improving
the day-to-day operations of officers who
and standardizing its financial information
work with the system.
processing and reporting systems.
The implementation of IFMS is still on-
4 “An IFMS is a fiscal and financial management information sys-

tem for Government that bundles all financial management
functions into one suite of applications. In simple terms, it is
an IT-based budgeting and accounting system that assists GOU
entities to initiate, spend and monitor their budgets, initiate
and process their payments, and manage and report on their
financial activities. The IFMS can streamline all fiscal and fi-
nancial management processes throughout Government and
provide GOU with a modern budgeting and accounting system
with state of the art functionality on which to undertake its na-
tional and public sector accounting and financial management”
(MFPED, 2004)

going and is to be accomplished in phases. were in place before the introduction of

The first (pilot) phase covered 6 ministries IFMS and improving reporting; because data
and 4 local governments between February and information is now stored on the IFMS,
2003 and October 2004. This phase producing reports is a quicker process.
covered key Expenditure Management
Systems and included 1. Accounting and Despite the installation of the IFMS and
Reporting (General Ledger), 2. Budgeting, its achievements mentioned above, public
3. Purchasing and Commitment Accounting, finance management is still a challenge in
4. Payments 5. Cash Management and Uganda. As a result, the ministry introduced
Revenue Receipting/Accounts Receivable, 6. a number of reforms and measures to
Purchasing and 7. Public Sector Budgeting, improve the effectiveness of the system, as
including Activity-Based Costing. follows:
Since then, IFMS has been extended across Upgrading the Integrated Financial
all 22 ministries and 25 central government Management System (IFMS) with additional
agencies. The IFMS has also been security features. These could include
implemented in 8 local Governments with commitment control, which would allow
plans to extend it to 6 more districts as part of entities to commit the Government only up
Tier 1 (based on Oracle financial application) to the level of appropriated funds.
IFMS implementation. Implementation of
Tier 2 (based on MS Navision), which offers Additionally, the system would be extended
less complexity, has begun and is to be to cover all donor-funded projects and
extended to all local governments. the remaining referral hospitals’ and Local
Governments’ next fiscal year.
The Integrated Financial Management
System (IFMS) will eventually cover all major
Government business processes including
Budgeting, Accounting and Reporting,
Purchasing, Payments / Payables, Revenue
management, Commitment Accounting,
Cash Management, Debt Management,
Fixed Assets and Fleet Management, and
Inventory/Stock Control.
Stakeholders’ views on IFMS

The majority of the stakeholders consulted
reported that the introduction of the IFMS
improved public finance management by
improving accountability (because every
transaction leaves a digital footprint),
improving efficiency by eliminating
paperwork, reducing red tape created by
unnecessary bureaucratic controls that

IFMS Governance Structures
Figure 6: IFMS Governance Structures
Source: (MFPED, 2013)
Challenges to the implementation of the ICT-Related Challenges (Network, system

new IFMS measures and server failures); interviews have
revealed that the effective use of IFMS is
Capacity to use the system; informant constrained by network outages which
interviews with various stakeholders sometimes last several days. This hinders
revealed that there are still capacity gaps in the day-to-day work of the staff, especially
terms of the skills required to use the system, where urgent and timely reporting or the
especially at the local government level. execution of tasks is concerned. In addition,
In some districts, the initial staff trained in the smooth operation of the system is
using the IFMS have since moved on, leaving also hindered by occasional systemic or
a capacity vacuum. In some places where server failures, which hamper the work of
system upgrades have been made, follow- officers using the system. To correct these
up training has been inadequate and made failures, local governments have to rely on
the use of IFMS problematic. technical assistance from the center, which
sometimes results in a lengthy delay.

Outreach; the IFMS system has not been 3.3.1 Decentralization of the payroll
implemented in all central government processing and salary payments
agencies and is in use by only some local
Interviews with key informants and
governments. This limits the benefits of the
other stakeholders indicated that the
system to just a number of agencies and
decentralization of the payroll has yielded
local governments and these agencies and
positive results in terms of eliminating ghost
local governments cannot move at the same
workers, improving the timely payment of
pace in terms of executing their day-to-day
salaries, cleaning the payroll and auditing,
activities. This means that service delivery
improving service delivery through improved
is not occurring at the same speed across
motivation and better staff supervision,
local governments. Even where the system
improving the management of salary arrears
has been installed, not all modules have
and increasing the ease in deducting local
been effective, which has prevented the
service tax by the local government.
government from reaping the full benefits
of the IFMS system.
Eliminating “ghost” workers; because
3.3 Wage Bill and Payroll Management accounting officers are now in control of the
payroll, it has become easy to monitor and
Payroll management has been a challenge
confirm the number of local government
for the government of Uganda for some time.
employees and other service delivery
These challenges include inaccuracies in
units. This has helped eliminate “ghosts”
payroll, delays in salary payments, incorrect
on the payroll. There are indications from
bank accounts, the presence of ‘ghosts’
accounting officers both at the ministry
on the payroll and so on. Because of these
and local government levels that since
challenges, the government, in January
the implementation of this measure, they
2014, decentralized payroll management
are paying less in salaries than before
and salary processing. Under the new
despite the salary increases made by the
payment system, accounting officers are
government this financial year. A preliminary
required to verify and approve the payroll
audit of the wage bill from the office of the
and each salary payment. The Ministry of
auditor general shows that between the
Public Service, which previously managed
first quarter of July to September 2014,
the payroll, is limited to providing policy
the government saved approximately
guidance, administration and monitoring. In
UGX 100 billion through the cleaning and
addition to decentralizing the management
verification of the payroll both at MDAs
payroll systems, a number of other measures
and local governments. If this is confirmed
have been introduced to better manage the
in the audit reports, we are likely to see a
wage bill and payroll. These include the
reduction in the government’s total wage
following:
bill and, consequently, an improvement in
• Printing and displaying payrolls on
services delivery as the money saved can be
public notice boards:
reallocated to other activities.
• Interfacing the Integrated Personnel
and Payroll System (IPPS) with the
At the service delivery units, of the staff
IFMS:
interviewed, 90 percent were aware of this
• Entering staff lists into the Output
reform and the majority reported that this
Budgeting tool (OBT):

Figure 7: Awareness of the Decentralization of Payroll
Source: Authors Own Calculations from primary data collection (October – November 2014)
measure was yielding positive results in teachers and 80 percent of the health
eliminating ghost workers. workers reported an improvement in the
timing of salary payments. Where delays
Timely payment of salaries; the measure occurred, blame was not apportioned to the
has also improved the timely payment of MPS but to the late submission of payroll
salaries. The majority of the stakeholders particulars by the accounting officers. This
interviewed both at the central and local has put pressure on the accounting officers
government level, reported improvements and made them more efficient in compiling
in the timing of salary payments. Survey and submitting the payroll to avoid
results indicated that 76 percent of the antagonizing their staff.
Figure 8: Reported Positive Change in timing of Salary Payment

Cleaning and auditing the payroll has been in staff motivation. Survey results at the
made easier; the decentralization of the service delivery units revealed that 70
payroll has made it easier and faster to add percent and 74 percent of teachers and
and delete staff on the payroll. In addition, health workers, respectively, reported an
it is easier to make corrections of staff improved attitude toward their work (figure
information such as names or bank accounts 3). The main reason for this improved
as opposed to the former practice of writing attitude was the timely payment of salaries.
to the Ministry of Public Service. Consequently, this improvement in attitude
is likely to positively impact service delivery.
Improved supervision of staffs’
performance; this measure has empowered Local service tax; the decentralization of the
accounting officers by giving them payroll has made the deduction and receipt
more control in the supervision of the of local service tax easier. Local government
performance of their staff. For example, if a can now directly deduct this tax during the
teacher is to abscond from duty, the threat compilation of the payroll.
or actual deletion from the payroll enforces
compliance. This has reduced absenteeism Improved management of salary arrears;
and has thus positively impacted service the decentralization of the payroll has had a
delivery. Additionally, the measure positive impact on the management of salary
requires workers to sign in to the payroll. arrears. Unlike the former, time-consuming
Although this is not done routinely in all practice of having to report missed salaries
local governments, it has helped reduce to the ministry of public service, accounting
absenteeism and the occurrence of ‘ghost’ officers can now authorize the payment of
public servants on the payrolls. missed salaries, and reduce the occurrence
of salary arrears. This practice is possible
Staff motivation; the decentralization of the for only salaries missed within an ongoing
payroll has indirectly led to an improvement financial year (domestic arrears). Once the
Figure 9: Change in Attitude toward work as a result of payroll decentralization

Figure 10: Reported Arrears
arrears cross into another financial year, the challenges include the following:
responsibility of payment is with the MPS
and the MFPED. Fieldwork results show a The cost of updating the payroll and effecting
higher proportion of health workers, 41 salary payments; for Local Governments not
%, having salary arrears compared to 36 % connected to the IPPS and IFMS, updating
of teachers. Most of the reported arrears the payroll and effecting salary payment is
came into being before 2013. Most of the done at the MPS and MFPED, respectively.
recent arrears came up as a result of the This requires staff travelling to Kampala
process of decentralizing the payroll. A to carry out these functions, which are
number of workers’ names were deleted additional costs to the districts in terms of
from the payroll during this process, and staff time and travel expenses. Staff like the
these workers were not paid for some time, CAO, human resource officer and the chief
leading to an accumulation of arrears. In finance officer (CFO) spend on average 5 to
most cases, the arrears that arose as a result 10 days every month out of the office for this
of the process of decentralizing the payroll purpose. This reduces the time allocated to
have been cleared. The higher incidence of other activities, which negatively impacts
arrears for health workers vis-à-vis teachers the quality of their performance and
is due to unpaid allowances. affects service delivery. It is estimated that
approximately UGX 5 million are spent
Reported Challenges monthly in terms of per diem and other
Overall, the decentralization of the travel costs for a district/municipality not
payroll has been welcomed widely by the connected to IFMS. Considering there are
stakeholders. The majority view is that 69 districts not connected to IFMS, about
this measure is bound to create efficiency UGX 345 million is spent monthly to update
and improvement in the delivery of public the payroll and effect salary payments. This
services. However, despite the merits, there comes to an annual operational cost of
are challenges identified by stakeholders approximately UGX 4.14 billion.
in the decentralization of the payroll. Such

Increased workload for the human payroll easier and faster. For example, in
resource offices; in some districts that are some places, it was discovered that some
understaffed, the management of payroll staff had been paid more or less than what
accounts for almost all of the time of human they were supposed to earn. The display
resource officers. of the payroll has helped expose such
anomalies. With the decentralization of the
Network failures; sometimes the network payroll system, such anomalies can now be
fails, and this creates delays in the execution corrected promptly. However, during our
of payroll activities. This problem is fieldwork observations, it was noted that not
common both at the ministries and the local all local governments printed and displayed
government level. the staff payroll on the notice boards, thus
limiting staff participation in eliminating the
Capacity gaps; as noted before, there are ghost workers and correcting errors and
still capacity gaps in local governments with omissions in their salaries.
regard to using the IPPS and the IFMS.
Reported challenges
The migration from the old system created Despite the observed merits of this measure,
problems; some of the problems caused by there are still challenges and obstacles that
migrating from the old system have not yet need to be addressed to fully reap the
been rectified. These include the omission benefits of this measure. Such limitations
of some staff from the payroll or some staff include the following:
names sent to other districts, where they are
deleted as ghost workers. This has resulted Mode of implementation; survey findings
in some staff missing their salaries, and has show that not all service delivery units
led to a rise in salary arrears. display the payroll. Thus, the intended
benefits of displaying the payroll, such as
Managing salary loan deductions; a number the elimination of the ghost workers and
of local governments surveyed reported the correction of errors and omissions,
having difficulties regarding effectively are not realized at all levels. This limits the
making salary loan deductions. The main effectiveness of this measure. For example,
issues are that making deductions involves many schools and health facilities, especially
substantial work and may require additional those located further away from the district
costs to facilitate the implementation of and municipality headquarters, could
these deductions. benefit greatly from this practice.
3.3.2 Printing and display of payrolls on

The way the payroll is displayed limits
public notice boards
its use; currently the payroll is displayed
Interviews with key stakeholders indicated without any filtering, which limits the depth
that the display of the payroll on public of scrutiny and thus reduces the effectiveness
notice boards yielded positive results in of this measure. To make it more effective,
terms of identifying mistakes on the payroll. staff names should be displayed according
This measure has made it easier to identify to their stations for easier identification.
errors and omissions on the payroll and
made the cleaning and correction of the The cost of publishing the monthly payroll;

Figure 11: Public Display of Payroll
Lira District Masindi District

Source: Picture Taken by Authors (October – November 2014)
some local governments reported that 3.3.3 Integrated Personnel and Payroll
displaying the payroll is costly and this is why Management system (IPPS)
most of them limit it to the headquarters.
To improve payroll management and
pension processing, the government
Awareness of and sensitization to the
introduced the Integrated Personnel and
measure; there is still limited awareness
Payroll Management System (IPPS) under
among the stakeholders about the existence
the Public Service Reforms Program in
of this practice. This is especially prominent
2011. The IPPS is intended to meet the
in local governments where the payroll
Government requirements for strengthened
is not displayed regularly and at service
accountability and control by improving the
delivery units located further away from the
management of the public service workforce
district or municipality headquarters. The
and enhancing payroll and pension controls;
results from the field survey reveal that only
improving the quality of human resource
27 % of teachers and health workers were
information available to decision makers;
aware of this measure.
improving efficiency and consistency in
payroll, HR processing, reporting and
Infringement of privacy; while the majority
standardize pay and benefits business
of the stakeholders interviewed supported
processes; and reducing duplication, paper
the display of the payroll, some saw this
flow and manual adjustments (MPS, 2011).
as an infringement of their privacy. A few
The implementation of the IPPS has been
respondents reported that their salary was
performed in a phased manner and is still
a private matter and that displaying it on a
on-going. The first phase, or pilot, started in
public notice board violated their privacy.
July 2010 and ended in June 2011. It covered

Figure 12: Awareness of Payroll Display
eleven sites, which included four ministries, IPPS will have been implemented across all
four national service commissions, one Ministries, Departments, Agencies and Local
department and two local governments. Governments (MPS, 2011).
The second phase began in July 2011
and is expected to be completed by June The IPPS has the following key features:
2015. So far, 66 MDA, 42 districts and 21 a) Human resources module to support
municipalities are connected to the systems. recruitment and selection, for
performance management and
IPPS is expected to enable the Government establishing control over promotion
of Uganda to carry out human resource and leave management
planning, have better system controls b) Payroll and Pensions module, for
and accountability, improve transaction processing and control;
processing through the real time processing c) Benefits and self-service module, for
of HR transactions, improve reporting accumulated travel and subsistence
capability in terms of the number and benefits management with a self-
variety of Human Resource-related reports, service portal.
adopt best Human Resource practices, and
provide early alerts to action Officers at In this arrangement, the Ministry of
various stages of the HR processes, among public service processes all employee
others (MPS, 2011). master information from recruitment
to separation, assisted by the different
The IPPS will be phased in. The first phase service commissions. The processing of the
will be the pilot phase (1 July 2010 to 30 June computerized payrolls for MDAs and local
2011) followed by a rollout implementation governments is done by the accounting
(Phases 2 to 5 i.e., from 1 July 2011 to 30 officers and chief administration officers at
June 2015). At the end of these phases, the their centers (MFPED, 2012).

Interfacing IPPS with IFMS payment.

Interfacing IPPS with IFMS; interfacing the
two systems started in January 2014. This ICT-related Challenges, such as Overload
aimed to improve salary payments through of IFMS; some of the local governments
the IFMS as the sole Government payment reported that while entering data into the
system, accelerate the processing of the IPPS system, these data overload the IFMS
payroll and the approval of salary payments, and delays the processing of reports and the
accelerate the detection of errors and approval of payments.
omissions in the payroll, and strengthen
3.3.4 Implementing the output based tool
the control measures of the data contained (OBT)
in the IPPS. So far, over 66 MDAs and local
governments connected to IFMS have been The OBT is a budgeting tool that is used
interfaced with IPPS. Plans are underway by the ministry of finance to coordinate
to cover all local governments that are budget implementation in terms of work
connected to IFMS. plans, outputs and expenditure. At the
beginning of every fiscal year, line ministries,
However, despite the noted benefits, the government departments, and agencies and
process of interfacing the system has faced local governments generate data on staff
some challenges, which are noted below: names and work plans within the budget
as provided by budget a framework paper
Capacity Gap in Using the Two systems; that indicates planning figures. The work
there is inadequate verification of the payroll plans are matched with anticipated outputs
by the accounting officers. It was reported and expenditure estimates. On a quarterly
that there is some level of inefficiency in basis, the ministry of finance generates
checking and verifying the payroll by the reports to monitor the progress of budget
Accounting Officers such that ghosts can implementation at the different levels of
easily be created and paid through the government.
system. Limited staff at the MPS to input
and verify data from the MDAs and LGs Interviews with key stakeholders indicated
contributes to this problem. Key ministries that entering data into the OBT has yielded
and sample local governments reported a positive results in terms of improving
lack of staff capacity in terms of numbers budgeting and reporting, reducing ghost
and expertise to enter data into the system workers and pupils in UPE and USE, improving
and process reports. record keeping, and helping monitoring and
evaluate budget implementation.
Incidence of errors in the payroll from
Ministry of finance; in 4 of the sampled Despite the noted achievements, the OBT
local governments, there were instances has some challenges:
where they identified some ghost workers
originating from the Ministry Finance The OBT is IT based; the survey findings
payroll. This can arise either at the MPS reveal that most of the senior staff at local
while entering data into the IPPS system governments are not IT compliant with
or at the MFPED while entering IFMS for modern computer applications and their

participation with the OBT data on work by converting it to an online system. This
plans is limited. The generation and entering is intended to make it comprehensive and
of the OB data are limited to staff who are more secure. The OBT will also be interfaced
trained to work within the OB system. There with other Government systems, such
is thus a need to enable the senior staff to as the Integrated Financial Management
use the OB system. System (IFMS), the Integrated Personnel
and Payroll System (IPPS) and the Human
The OBT keeps changing; survey findings Resources Information Management
show that although the OBT has been in System (HMIS), etc. The automated OBT will
place since 2010, it is not yet standardized allow for the proper alignment of budgets,
in terms of operating codes and indicators, work-plans, procurement plans, monitoring
with the indicators and operating codes and accountability. It will also facilitate the
continually changing. The ever-changing integration of budgeting and accounting
OB system is thus difficult to follow at both systems for better budget execution
the MDA and local government levels. The and control as well as reconciliation of
staff has to travel frequently to the ministry budget performance information. The
of finance to obtain further instructions on reforms further include the extension of
how to enter their data into the OBT. At the Performance Based Budgeting System
times, the adjustments in the OB system and the use of the OBT to all Government
contribute to a loss of some key indicators. parastatals and Semi-Autonomous
Agencies, which were previously not part of
The OBT misses key outcome indicators; the Government.
while the system allows work plan data,
3.5 Improving Budget Implementation,
expenditure indicators and output Monitoring and Reporting
indicators to be entered, it does not include
key outcome indicators that could help The government has initiated new measures
make better judgments regarding budget to improve budget implementation,
implementation. monitoring and reporting. Among these is a
measure that limits quarterly cash releases
The OBT is also not yet online or web based; to MDAs and direct transfer of funds to
the OBT is housed in the ministry of finance schools, town councils and health centers,
and all the MDAs and local governments’ and strengthens performance reporting and
technical staff have to submit both a soft budget monitoring.
and hard copy to the ministry of finance, 3.5.1 Direct transfer of funds to service
which further consolidates all reports into a delivery Units
single report.
Since the financial year 2013/14, the
3.4 Improving Budget Formulation ministry of finance has been transferring
To improve the formulation of the budget, funds directly to Town Councils and Schools.
the ministry intends to implement a number This measure was intended to reduce
of reforms and measures. These include delays in fund transfers and reduce the
upgrading the Output Budgeting Tool (OBT) misappropriation of funds by accounting
to enhance its functionality and coverage officers. This measure was extended to

Health Centers in financial year 2014/15. governments about the releases and that
reporting mechanisms between the local
Stakeholders interviewed about this governments and the service delivery units
measure had mixed views about it. Although should be strengthened.
officials from different ministries and heads
3.5.2 Performance reporting
of the various service delivery units, such as
schools and health centers, saw it as a good This measure requires all accounting officers
and effective measure for reducing delays to submit timely and quality performance
in fund transfers and the misappropriation reports indicating how the funds released
of funds, some local government officers to them were utilized. This is intended to
were concerned about this measure. Local track the implementation of government
government leaders noted that although programs and improve accountability in the
service delivery units in the district were use of public resources.
accountable to the CAO, when they receive
money directly from the center they are Quarterly performance reporting on the
reluctant to pass on accountability to the budget implementation
CAO. Second, information from the MFPED Quarterly performance reporting is a
about releases of these funds reaches the directive from the ministry of finance for
CAOs offices late, making the monitoring all permanent secretaries, executives of
and evaluation of the activities of the service government departments and agencies,
delivery units rather difficult. chief administrative officers and heads of
service centers such as the headmasters and
In some incidents, it was noted that the health center administrators. Accordingly,
CAOs office did not know the actual amounts progress reports on budget implementation
released, which makes accountability at the ministry and local government
difficult. It was also noted that fraudulent levels in terms of activity, outputs and
behavior might occur as a result of this expenditures are submitted against the
practice. In some districts, the leaders stated budget. Subsequent budget releases are
that the funds set aside for monitoring based on the approval of these reports.
the projects of the service delivery units
were inadequate and thus that they need Stakeholder consultation confirmed that
more funds from the central government these reports are generated quarterly. At
to improve the value of money and service the ministry level, the reports are directly
delivery. Some local government leaders submitted to the ministry of finance.
indicated that service delivery units receiving Quarterly reporting is required of all local
money directly from the central government governments. Chief administrative officers
should account directly to the central and their heads of departments prepare
government. Although this would address quarterly reports and submit them to the
the concerns of the local government ministry of finance. This is followed by the
leaders, it seems quite impractical in terms head of departments submitting their sub-
of cost and outreach. We thus recommend reports to the line ministries such as health
that there should be timely communication and education for information and for
from the central government to local subsequent technical follow up on some

programs. second quarter were released in November.

This affects procurement schedules and
At the school and health center levels, the timely project implementation. Thus, the
reporting channels are clearly laid out. The goal of submitting progress reports by
health units have a reporting mechanism the 15th of the month at the beginning of
that feeds into the health management the quarter cannot be met by most local
information system that is first approved governments. This likely affects budget
by the health unit management committee; absorption by the end of the financial year.
then, the report is approved by the district
3.5.3 Budget Monitoring:
sub-accountant at health center IV and
finally submitted to the district medical Budget monitoring is the responsibility of
officer (DMO) for final compilation into the the Budget Monitoring and Accountability
district’s consolidated report. At the school Unit (BMAU) in the MFPED. This unit
level, the headmaster reports quarterly has intensified the monitoring and
to the sub-county chief and to the district implementation of various government
education officer, who then compiles the programs with emphasis on the major
reports into the district’s consolidated sectors of Agriculture, Education, Energy,
report. The figure below explains the Health, ICT, Industrialization, Microfinance,
evaluation framework adopted to examine Roads, and Water and Sanitation.
the effectiveness of on-going public finance
management reforms. There are challenges Stakeholder views on budgeting monitoring
to the implementation of this measure: Stakeholders interviewed observed that
budget monitoring should move beyond the
Understaffing; at the MDA and local budgeting unit to a systematic monitoring
government levels, this was reported to be and auditing of all government activities
a major challenge to the timely production to improve service delivery. The system
of quarterly reports. The freeze on staff should be designed to effect monitoring and
recruitment by government has continued auditing at all levels. The delivery of services
to affect the efficiency of service delivery at goes beyond management of money and
all levels of budget implementation. In some thus the accountability framework needs
local governments, for example, staffing to be adjusted to reflect this; auditing
levels are below 50 percent, which has a should go beyond financial accountability
negative effect on the ability to achieve and encompass the auditing of actual
quality service delivery. services delivered. The principle of value for
money should be instilled in all government
Late funds releases; this affects more of the activities.
local governments. The ministries under the
3.6 Strengthening Budget Transparency
TSA system are not affected by this challenge
as funds are released through approved and The government has recently implemented
invoiced expenditures. Although funds are a number of measures to improve budget
supposed to be released at the beginning of transparency. Such measures include
the quarter, funds for the first quarter were the publication of quarterly releases,
released in late august and those for the quarterly media briefings on the release

Figure 13: Quarterly Performance Reporting Framework
Source: Constructed by the Authors, November, 2014.
of government funds, and the creation institutions and by the Vote and Grant for
of a budget Information website. The local governments are published in the
objective of the new measures is to provide major newspapers. In addition, the MFPED
information to stakeholders and the public convenes quarterly media briefings on the
for the purposes of monitoring government release of Government funds. The objective
expenditure. is to provide information to stakeholders
and the public for the purpose of monitoring
3.6.1 Publication of quarterly and
quarterly media briefing government expenditure. Fieldwork findings
show that 55 percent of the teachers
Details of quarterly releases by the Vote, interviewed were aware of this measure
Program and Project for central government compared to 56 percent of medical workers.
Figure 14: Aware of the publication of quarterly releases

3.6.2 Budget information website (www. This measure, although very good, has
budget.go.ug) limitations in terms of access and use. The
majority of stakeholders we interviewed
A budget monitoring website was created
expressed ignorance of its existence, and
with the aim of providing the public access
those who knew about it had either not
to detailed and accessible information
used it before or found that it was not user
about how public funds are being spent.
friendly. Improvement of the website and
This mechanism aims to mobilize the public
publication of its existence will make this
to better monitor the quality of service
measure more useful to those who have
delivery and provide feedback through the
access to the internet
different local intermediaries.
Figure 15: Access to the Internet
Figure 16: Awareness of Budget Monitoring Website

4.0 CONCLUSIONS AND governments submit their budget reports

to the ministry of finance, which uses the
EMERGING POLICY
reports to generate consolidated quarterly
RECOMMENDATIONS reports on budget performance. Making
this tool web based would reduce travel and
4.1 Conclusions other expenses incurred by the MDAs and
local governments, who constantly travel to
Overall, the reforms and measures under
the ministry of finance.
review have positively improved public
finance management. This has been
Roll out the IFMS and IPPS systems to
demonstrated by the timely disbursement
regional as an intermediate intervention.
of funds to service delivery units, timely
To reduce the costs of implementing the
salary payments, the improved accuracy of
reforms at the local government level, there
the payroll, and the reported reduction in
is a need to establish well-equipped regional
the total public wage bill. However, despite
centers that local governments could
these improvements, there are still issues
effectively report to through IFMS and IPPS.
with the implementation of these reforms,
Although 42 districts and 20 municipalities
which hamper the effectiveness of Uganda’s
are connected to the IFMS and IPPS, access
public finance management and affect the
is still limited to a few centers. This will also
delivery of public services. These challenges
accelerate the connectivity of the remaining
include limited coverage of the IFMS and
districts to the regional centers.
IPPS, limited interfacing of the IFMS with
IPPS and OBT, limited internet and other
Improving quarterly reporting and
infrastructure coverage, and a shortage of
accountability. It was generally reported
technical capacity expertise to operate the
at local government levels that the
IFMS, IPPS and OBT systems.
delays of quarterly budget releases are a
4.2 Emerging Policy Recommendations major constraint to timely reporting and
accountability of funds. To improve this,
A critical review of the on-going public
the government should be committed
finance management reforms has produced
to releasing funds at the beginning of
the following policy recommendations:
every quarter, which will improve budget
absorption.
Accelerate the Interfacing of IPPS with
IFMS. Although, at MDA levels, there is some
Display of the payroll on local government
improvement in interfacing IFMS with IPPS
notice boards. To effectively clean the pay
in payroll management, at local government
roll, correct errors and omissions in staff
level, there is need to more quickly interface
salaries and eliminate ghost workers, payroll
the systems to improve accountability and
should be displayed at all service delivery
monitoring budget performance.
units, such as schools and health centers.
Further, the payroll should be filtered and
The OBT should be online and internet
displayed according to station to improve
based. The OBT is currently housed and
scrutiny of the payroll.
accessed at the ministry of finance. The
technical staff from the MDAs and local

Direct funding to schools and health unable to performance tasks satisfactorily.

centers. To improve efficiency in budget
implementation, we recommend that There is also a need to review and audit the
the ministry of finance provide timely structure of public service with the aim of
information on the details of fund releases restructuring and reducing the size of public
to service centers, such as schools and service. A reduction in the size of public
medical health centers, to the CAOs for service would go a long way in cutting the
effective monitoring of the use of funds current ballooning public wage bill. The
at these points. Additionally, the service review would further ascertain the optimal
center managers, such as the headmasters number of civil servants and ensure that the
and medical health center supervisors must right people with the right qualification and
adhere to good practices of budget reporting competences are serving in the right places.
and report to the local governments’
accounting officers on fund releases and In addition, there is need to revise the
budget expenditures. To effectively monitor public sector salary structure and make it
the use of funds at these units, the CAOs, comparable with that of the private sector.
the LCV and LCIII chairpersons and the We should aspire to attain a smaller, efficient
district resident officers should be involved but well paid public sector. Better payment
in monitoring the use of funds at the schools of civil servants will reduce the need to
and medical health centers for effective embezzle government funds to improve
service delivery. their efficiency.
Implement other public service reforms.

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LIST OF KEY INFORMANTS
Lwanga, M.M and J. Mawejje (2014),
“Macroeconomic Effects of Budget INTERVIEWED
Deficits in Uganda: A VAR-VECM
Approach”, Journal of Advances in 1. Mr. Mwamba Wycliffe, Assistant
Management and Applied Economics: Commissioner Accounts, Ministry of
Volume 4, Issue 6 Health
2. Mr. Joseph Enyimu, Ag. Assistant
Commissioner, Economic Policy
LIST OF REVIEWED and Research Department, Ministry
DOCUMENTS of Finance Planning and Economic
Development
1. Appraisal Mission report on 3. Ms. Rosetti Nabbumba Nayenga,
Strengthening Transparency and Deputy Head/Technical Monitoring
Accountability in Uganda, 8-17 July, Officer. Budget Monitoring and
2013, GIZ Accountability Unit, Ministry of
2. Budget Monitoring and Accountability Finance Planning and Economic
Reports, 2010-2013 Development
3. Joint Budget Support Framework 4. Mr. Stephen Mugenyi, Principal
Assessment of PAF 4(FY 111/12, July, Economist/Ag. Assistant
2013 Commissioner, Policy and Planning,
4. Public Finance Management Legal Ministry of Public Service
and Regulatory Framework PF –Bill 5. Mr. Lubwama Musaasizi Jimmy,
PFAA, Budget Act, National Audit ACT, Assistant Commissioner Accounts,
PPDA Act and LG ACT Ministry of Education and Sports
5. FINMAP II, Annual Review Report, 6. Mr. Mugume Cedric, Senior
2013 Accountant, Ministry of Education
6. FINMAP Mid-term Review Report, and Sports
2013 7. Ms. Turyasasirwa Edith, Deputy
7. Uganda Public Finance Management Chief Administrative Officer, Mityana
Strategy 2014-108 District Local Government
8. Uganda Vision, 2040 8. Ms. Namigadde Lovincer, District
9. Central Government Public Education Officer, Mityana District
Expenditure and Financial Local Government
Accountability (PEFA) Report, 2012 9. Mr. Kyagera Robert Albert, District
10. The Auditor General’s Reports Ending Planner, Mityana District Local
June, 2013 Government
11. Report on FINMAP III implementation 10. Mr. Diika Livingstone, Chief Finance
Structures and Procedures, 2014 Officer, Mityana District Local
12. Uganda -Second Economic and Government

11. Ms. Namuyanja Racheal, Human 29. Mr. Awio Patrick, Principal Treasurer,
Resource Officer, Mityana District Lira Municipal Council
Local Government 30. Mr. Apio Christine, Human Resource
12. Nannyanzi Florence, Senior Human Management, Lira Municipal Council
Resource Officer, Mityana District 31. Mr. Otoa Isaac, Director of Studies,
Local Government V.H Public School, Lira Municipal
13. Mr. Lule S. Daniel, Deputy Head Council
Teacher, Mityana Public School, 32. Mr. Ssentongo Badru, Assistant Chief
Mityana District Administration Officer, Nakaseke
14. Mr. Kabenge Paul, Senior Hospital District
Administrator, Mityana Hospital, 33. Ms. Navubya Imelda, Senior Human
Mityana District Resource Officer, Nakaseke District
15. Mr. Kamukama Robert, Office of the 34. Mr. Ssenyondwa David, Head
Auditor General Teacher, Kiwoko C/U Primary School,
16. Ms. Liz Adukule, Office of the Auditor Nakaseke District
General 35. Mr. Sande Kyomya Christopher,
17. Mr. Rogers Mugaya, Office of the Chief Administration Officer, Dokolo
Auditor General District
18. Mr. Omagor Michael, Office of the 36. Mr. Kabundih Ntambi Edmond,
Auditor General Ag. Chief Finance Officer/Senior
19. Mr. Oguluka Raymond, Office of the Accountant, Isingiro District
Auditor General 37. Ms. Ahabwe Irene, Ag. Personnel and
20. Bunjo K. Tonny, Statistician, Luwero Human Resource Officer/ Ag. CAO,
District Local Government Isingiro District
21. Mr. Kibirige William, Accountant, 38. Mr. Kabikire Nathan, District
Luwero District Local Government Education Officer, Isingiro District
22. Hajj Kamulegeya Yusufu, Education 39. Mr. Eswilu Donath, Ag. Chief
Department, Luwero District Local Administration Officer, Isingiro
Government District
23. Mr. Okello Bernard, Senior Human 40. Mr. Deo Ndimo, Town Clerk,
Resource Officer, Luwero District Bushenyi-Ishaka Municipal Council
Local Government 41. Mr. Tumushime Charles, Principal
24. Dr. Byamukama Agaba, Senior Hospital Administrator, Mbarara
Medical Officer, Luwero Health Regional Referral Hospital
Centre IV, Luwero District 42. Mr. Muganzi Stephen Merengye,
25. Mr. Okise Patrick, Ag. Senior Human Resource Officer, Mbarara
Accountant, Masindi District Regional Referral Hospital
26. Mr. Katusabe Mugisa, Senior 43. Mr. Muhoozi Patrick, Chief Finance
Assistant Accountant, Masindi District Officer, Kiruhura District
27. Mr. Jack Byahunga, Principal Assistant 44. Ms. Kyomukama Phoebe, Finance
Secretary, Masindi District Officer, Kiruhura District
28. Mr. Daniel Christopher Kawesi, Town 45. Mr. Baguma Moses, Senior Accounts
Clerk, Lira Municipal Council Assistant, Kiruhura District

46. Ms. Agaba Kasigwa Justine, Project Manager, IPPS, Ministry of Public Service
Annex 1: Rollout Plan for FY2014/15 to FY2016/17

A IPPS PLANNED ROLLOUT IN FY2014/15 - 52 VOTES
1 Directorate of Public Prosecutions District Local Governments &

Municipal Councils
2 Directorate of Citizenship and Immigration Control 22 Adjumani
3 Electoral Commission 23 Apac
4 Human Rights Commission 24 Arua
5 Inspector General of Government 25 Bugiri
6 Kampala City Council Authority 26 Bundibugyo
7 Local Government Finance Commission 27 Busia
8 National IT Authority - NITA-U 28 Gulu
9 National Planning Authority 29 Hoima
10 National Environment Management Authority 30 Iganga
(NEMA)
11 Office of the Auditor General 31 Jinja Municipal Council
12 Uganda Aids Commission 32 Kabale
13 Uganda Blood Transfusion Services 33 Kalangala
14 Uganda Cancer Institute 34 Kapchorwa
15 Uganda Heart Institute 35 Kisoro
16 Uganda Land Commission 36 Kitgum
17 Uganda Law Reform Commission 37 Kumi
18 Uganda National Roads Authority 38 Kyenjojo
39 Luwero
Referral Hospitals 40 Masindi
19 Butabika Hospital 41 Mubende
20 Lira Hospital 42 Mukono Municipal Council
21 Mbale Hospital 43 Nakasongola
44 Nebbi
45 Ntungamo
46 Pader
47 Palisa
48 Rakai
49 Rukungiri DLG
50 Sembabule
51 Tororo
52 Wakiso

B IPPS PLANNED ROLLOUT IN FY2015/2016 - 67 VOTES

Agencies District Local Government &
Municipalities
1 National Agricultural Advisory 33 Hoima District
Services
2 National Agricultural Research 34 Kabarole District
Organ.
3 National Forest Authority 35 Kamuli District
4 National Medical Stores 36 Kasese District
5 Parliamentary Commission 37 Katakwi District
6 Public Procurement and Disposal of 38 Kiboga District
Assets Authority - PPDA
7 Uganda Bureau of Statistics 39 Kotido District
8 Uganda Coffee Development 40 Lira Municipal Council
authority
9 Uganda Cotton Development 41 Masaka Municipal Council
Organization
10 Uganda Industrial Research 42 Mbale Municipal Council
Institute
11 Uganda National Bureau of 43 Mbarara Municipal Council
Standards
12 Uganda Registration Services 44 Mukono District
Bureau
13 Uganda Road Fund 45 Soroti Municipal Council
14 Uganda Tourism Board
Referral Hospitals B2 Rollout Subject to IFMS WAN/LAN
Availability by June 2015
15 Arua Referral Hospital 46 Arua Municipal council
16 Fort Portal Referral Hospital 47 Entebbe MC
17 Gulu Referral Hospital 48 Equal Opportunities Commission
18 Hoima Referral Hospital 49 Fort Portal MC
19 Jinja Referral Hospital 50 Gulu MC
20 Kabale Referral Hospital 51 Ibanda DLG
21 Masaka Referral Hospital 52 Kabale MC
22 Mbarara Referral Hospital 53 Kanungu DLG
23 Moroto Referral Hospital 54 Kayunga DLG
24 Mubende Referral Hospital 55 Kibale DLG
25 Naguru Referral Hospital 56 Kiruhura DLG
26 Soroti Referral Hospital 57 Koboko DLG
58 Lyantonde DLG
59 Mayuge DLG
Public Universities 60 Mityana DLG

27 Busitema University 61 Moroto DLG

28 Gulu University 62 Moroto MC
29 Kyambogo University 63 Moyo DLG
30 Makerere University 64 Nakaseke DLG
31 Makerere University Business 65 Sironko DLG
School -
32 Mbarara University of Science and 66 National Animal Genetic Resource
Techonolgy - MUST Centre and Data Bank
67 Tororo MC
C IPPS PLANNED ROLLOUT IN FY2016/2017 - 63 VOTES
IPPS Rollout is subject to IFMS WAN/LAN Availability by June 2016
1 Abim District 33 Kasese Municipal
2 Agago District 34 Kibuku District
3 Albetong District 35 Kiryandongo District
4 Amolator District 36 Kole District
5 Amudat District 37 Kween District
6 Amuria District 38 Kyankwanzi District
7 Amuru District 39 Kyegegwa District
8 Budaka District 40 Lamwo District
9 Bududa District 41 Luuka District
10 Buhweju District 42 Lwengo District
11 Buikwe District 43 Manafwa District
12 Bukedea District 44 Maracha-Terego District
13 Bukomansimbi District 45 Masindi Municipal
14 Bukwo District 46 Mitooma District
15 Bulambuli District 47 Nakapiripit District
16 Bulisa District 48 Namayingo District
17 Busia Municipal 49 Namutumba District
18 Butaleja District 50 Napak District
19 Butambala District 51 Ngora District
20 Buvuma District 52 Ntoroko District
21 Buyende District 53 Ntungamo Municipal
22 Dokolo District 54 Nwoya District
23 Gomba District 55 Otuke District
24 Hoima Municipal 56 Oyam District
25 Iganga Municipal 57 Rubirizi District
26 Ishaka Municipal 58 Rukungiri Municipal
27 Isingiro District 59 Serere District
28 Kaabong District 60 Sheema District
29 Kaberamaido District 61 Tororo Municipality

30 Kaliro District 62 Yumbe District

31 Kalungu District 63 Zombo District
32 Kamwenge District
Source: MPS


EPRC RESEARCH SERIES
Listing of Research Series published since 2010 to date. Full text format of these and earlier
papers can be downloaded from the EPRC website at www.eprc.or.ug
Series Author(s) Title Date

No.
120 Joseph Mawejje Inflation Dynamics and Agricultural March 2015
Musa Mayanja Lwanga Supply Shocks in Uganda
119 Munyambonera F. Ezra, Uganda’s Tea Sub-sector: A comparative September 2014
Corti Paul Lakuma, Review of Trends, Challenges and
Madina Guloba Coordination Failures
118 Sarah N. Ssewanyana and Uganda’s progress towards poverty June 2014
Ibrahim Kasirye reduction during the last decade 2002/3-
2012/13: Is the gap between leading and
lagging areas widening or narrowing?
117 Mayanja Lwanga Musa Macroeconomic Effects of Budget Deficits June 2014
and Mawejje Joseph in Uganda: A VAR-VECM Approach
116 Adong Annet, Muhumuza Smallholder Food Crop Commercialization June 2014
Tony and Mbowa Swaibu in Uganda: Panel Survey Evidence
115 Barungi Mildred, Implementing Universal Secondary May 2014
Wokadala James and Education Policy In Uganda: How Has The
Kasirye Ibrahim Public-Private Partnership Performed?
114 Mwaura Francis, Okoboi Determinants of Household’s Choice of April 2014
Geofrey and Ahaibwe Cooking Energy in Uganda
Gemma
113 Mawejje Joseph Tax Evasion, Informality And The Business December 2013
Environment In Uganda
112 Shinyekwa Isaac & Trade Creation And Diversion Effects Of December 2013
Othieno Lawrence The East African Community Regional
Trade Agreement: A Gravity Model
Analysis.
111 Mawejje Joseph & Accelerating Growth And Maintaining December 2013
Bategeka Lawrence Intergenerational Equity Using Oil
Resources In Uganda.
110 Bategeka Lawrence et ; Overcoming The Limits Of Institutional September 2013
UN Wider Reforms In Uganda
109 Munyambonera Ezra Access And Use Of Credit In Uganda: June 2013
Nampewo Dorothy , Unlocking The Dilemma Of Financing Small
Adong Annet & Mayanja Holder Farmers.
Lwanga Musa
108 Ahaibwe Gemma & HIV/AIDS Prevention Interventions In June 2013
Kasirye Ibrahim Uganda: A Policy Simulation.
107 Barungi Mildred & Kasirye
Improving Girl’s Access To Secondary June 2013
Ibrahim Schooling
A Policy Simulation For Uganda
106 Ahaibwe Gemma, Mbowa Youth Engagement In Agriculture In June 2013
Swaibu & Mayanja Uganda: Challenges And Prospects.
Lwanga Musa

105 Shinyekwa Isaac & Macroeconomic And Sectoral Effects May 2013
Mawejje Joseph Of The EAC Regional Integration On
Uganda: A Recursive Computable General
Equilibrium Analysis.
104 Shinyekwa Isaac Economic And Social Upgrading In The May 2013
Mobile Telecommunications Industry: The
Case Of MTN.
103 Mwaura Francis Economic And Social Upgrading In Tourism May 2013
Global Production Networks: Findings
From Uganda.
102 Kasirye Ibrahim Constraints To Agricultural Technology May 2013
Adoption In Uganda: Evidence From The
2005/06-2009/10 Uganda National Panel
Survey.
101 Bategeka Lawrence, Institutional Constraints To Agriculture May 2013
Kiiza Julius & Development In Uganda.
Kasirye Ibrahim
100 Shinyekwa Isaac & Comparing The Performance Of Uganda’s April 2013
Othieno Lawrence Intra-East African Community Trade And
Other Trading Blocs: A Gravity Model
Analysis.
99 Okoboi Geoffrey Kuteesa The Impact Of The National Agricultural March 2013
Annette &Barungi Advisory Services Program On Household
Mildred Production And Welfare In Uganda.
98 Adong Annet, Mwaura What Factors Determine Membership To January 2013
Francis &Okoboi Geoffrey Farmer Groups In Uganda? Evidence From
The Uganda Census Of Agriculture 2008/9.
97 Tukahebwa B. Geoffrey The Political Context Of Financing December 2012
Infrastructure Development In Local
Government: Lessons From Local Council
Oversight Functions In Uganda.
96 Ssewanyana Sarah Causes Of Health Inequalities In Uganda: October 2012
& Evidence From The Demographic And
Kasirye Ibrahim Health Surveys.
95 Kasirye Ibrahim HIV/AIDS Sero-Prevalence And October 2012
Socioeconomic Status: Evidence From
Uganda.
94 Ssewanyana Sarah and Poverty And Inequality Dynamics In September 2012
Kasirye Ibrahim Uganda: Insights From The Uganda
National Panel Surveys 2005/6 And
2009/10.
93 Othieno Lawrence & Opportunities And Challenges In Uganda’s July 2012
Dorothy Nampewo Trade In Services.
92 Kuteesa Annette East African Regional Integration: June 2012
Challenges In Meeting The Convergence
Criteria For Monetary Union: A Survey.
91 Mwaura Francis and Reviewing Uganda’s Tourism Sector For June 2012
Ssekitoleko Solomon Economic And Social Upgrading.
90 Shinyekwa Isaac A Scoping Study Of The Mobile June 2012
Telecommunications Industry In Uganda.
89 Mawejje Joseph Uganda’s Electricity Sector Reforms And June 2012
Munyambonera Ezra Institutional Restructuring.
Bategeka Lawrence

88 Okoboi Geoffrey and Constraints To Fertiliser Use In Uganda: June 2012

Barungi Mildred Insights From Uganda Census Of
Agriculture 2008/09.
87 Othieno Lawrence Prospects And Challenges In The November 2011
Shinyekwa Isaac Formation Of The COMESA-EAC And SADC
Tripartite Free Trade Area.
86 Ssewanyana Sarah, Cost Benefit Analysis Of The Uganda Post June 2011
Okoboi Goeffrey & Primary Education And Training Expansion
Kasirye Ibrahim And Improvement (PPETEI) Project.
85 Barungi Mildred Cost-Effectiveness Of Water Interventions: June 2011
& Kasirye Ibrahim The Case For Public Stand-Posts And
Bore-Holes In Reducing Diarrhoea Among
Urban Households In Uganda.
84 Kasirye Ibrahim & Cost Effectiveness Of Malaria Control June 2011
Ahaibwe Gemma Programmes In Uganda: The Case Study
Of Long Lasting Insecticide Treated Nets
(LLINs) And Indoor Residual Spraying.
83 Buyinza Faisal Performance And Survival Of Ugandan September 2011
Manufacturing Firms In The Context Of
The East African Community.
82 Wokadala James, Nyende Public Spending In The Water Sub-Sector November 2011
Magidu, Guloba Madina In Uganda: Evidence From Program
& Barungi Mildred Budget Analysis.
Bategeka Lawrence & Oil Wealth And Potential Dutch Disease June 2011
81 Matovu John Mary Effects In Uganda.
80 Shinyekwa Isaac Uganda’s Revealed Comparative September
&Othieno Lawrence Advantage: The Evidence With The EAC 2011
And China.
79 Othieno Lawrence & Trade, Revenues And Welfare Effects Of April 2011
Shinyekwa Isaac The EAC Customs Union On Uganda: An
Application Of Wits-Smart Simulation
Model.
78 Kiiza Julius, Bategeka Righting Resources-Curse Wrongs In July 2011
Lawrence & Ssewanyana Uganda: The Case Of Oil Discovery And
Sarah The Management Of Popular Expectations.
77 Guloba Madina, Does Teaching Methods And Availability August 2011
Wokadala James & Of Teaching Resources Influence Pupil’s
Bategeka Lawrence Performance?: Evidence From Four
Districts In Uganda.
76 Okoboi Geoffrey, Economic And Institutional Efficiency Of June 2011
Muwanika Fred, Mugisha The National Agricultural Advisory Services’
Xavier & Nyende Majidu Programme: The Case Of Iganga District.
75 Okumu Luke &Okuk J. C. Non-Tariff Barriers In EAC Customs Union: December 2010
Nyankori Implications For Trade Between Uganda
And Other EAC Countries.
74 Kasirye Ibrahim & Impacts And Determinants Of Panel April 2010
Ssewanyana Sarah Survey Attrition: The Case Of Northern
Uganda Survey 2004-2008.
73 Twimukye Evarist, Sectoral And Welfare Effects Of The Global July 2010
Matovu John Mary Economic Crisis On Uganda: A Recursive
Sebastian Levine & Dynamic CGE Analysis.
Birungi Patrick
72 Okidi John Inflation Differentials Among Ugandan June 2010
&Nsubuga Vincent Households: 1997 – 2007.

Economic Policy Research Centre
Plot 51, Pool Road, Makerere University Campus
P.O. Box 7841, Kampala, Uganda
Tel: +256-414-541023/4, Fax: +256-414-541022
Email: [email protected], Web: www.eprc.or.ug

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A REVIEW OF UGANDA’S PUBLIC FINANCE

A REVIEW OF UGANDA’S PUBLIC FINANCE

Economic Policy Research Centre

ECONOMIC POLICY RESEARCH CENTRE - EPRC 1

3.0 THE FINDINGS OF THE STUDY 7

4.0 CONCLUSIONS AND EMERGING POLICY

2 ECONOMIC POLICY RESEARCH CENTRE - EPRC

ECONOMIC POLICY RESEARCH CENTRE - EPRC 3

1.0 INTRODUCTION response to these challenges, several donor

4 ECONOMIC POLICY RESEARCH CENTRE - EPRC

ECONOMIC POLICY RESEARCH CENTRE - EPRC 5

2.2 Evaluation Framework at the central government level, whereas

Figure 1: Evaluation Framework for on-Going PFMR

6 ECONOMIC POLICY RESEARCH CENTRE - EPRC

ECONOMIC POLICY RESEARCH CENTRE - EPRC 7

Figure 2: Treasury Single Account Operation Structure

Source: MFPED, 2013

8 ECONOMIC POLICY RESEARCH CENTRE - EPRC

Figure 3: TSA Payment Workflow

Source: MFPED, 2013

Benefits of TSA: stakeholders’ views government funds into one account.

ECONOMIC POLICY RESEARCH CENTRE - EPRC 9

and payments. In time, this aspect of been reported by a number of stakeholders,

Figure 4: Net Domestic Credit to Government (UGX Billion)

Source: Bank of Uganda, 2014

Figure 5: Government Borrowing and Currency in Circulation

Source: Bank of Uganda, 2014

10 ECONOMIC POLICY RESEARCH CENTRE - EPRC

Reduced likelihood of the abuse of funds; 3.2 Integrated Financial Management

4 “An IFMS is a fiscal and financial management information sys-

ECONOMIC POLICY RESEARCH CENTRE - EPRC 11

going and is to be accomplished in phases. were in place before the introduction of

Stakeholders’ views on IFMS

12 ECONOMIC POLICY RESEARCH CENTRE - EPRC

IFMS Governance Structures

Figure 6: IFMS Governance Structures

Source: (MFPED, 2013)

Challenges to the implementation of the ICT-Related Challenges (Network, system

ECONOMIC POLICY RESEARCH CENTRE - EPRC 13

14 ECONOMIC POLICY RESEARCH CENTRE - EPRC

Figure 7: Awareness of the Decentralization of Payroll

Figure 8: Reported Positive Change in timing of Salary Payment

ECONOMIC POLICY RESEARCH CENTRE - EPRC 15

Figure 9: Change in Attitude toward work as a result of payroll decentralization

16 ECONOMIC POLICY RESEARCH CENTRE - EPRC

Figure 10: Reported Arrears

ECONOMIC POLICY RESEARCH CENTRE - EPRC 17

3.3.2 Printing and display of payrolls on

18 ECONOMIC POLICY RESEARCH CENTRE - EPRC

Figure 11: Public Display of Payroll

Lira District Masindi District

ECONOMIC POLICY RESEARCH CENTRE - EPRC 19

Figure 12: Awareness of Payroll Display

20 ECONOMIC POLICY RESEARCH CENTRE - EPRC

Interfacing IPPS with IFMS payment.

ECONOMIC POLICY RESEARCH CENTRE - EPRC 21