Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698926203581.pdf (Uganda)
1 o Notionol Plonning Authority Plonning Ior Development +#tw RF.F: NPA/BD/CCl039 March2T 2019 " Hon.
Minister of Finance, Planning and Economic Development Ministry of Finance, Planning and Economic Development KAMPALA lkr CERTIFICATE OF COMPLIANCE FOR THE ANNUAL BUDGET FOR FY2018/19 In line with the Public Finance Management Act, 2015 under sections 13(6) and 13(7), the National Planning Authority has assessed the consistency ofthe Annual Budget for FY20l8/19 with the National Development Plan, Charter for Fiscal Responsibility and the National Budget Framework Paper.
Overall, the An-nual Budget for FY2018/19 was found to be moderately satisfactoryl.

This is an improvement from the over previous year where the Annual Budget for FY2017119 was found to be unsatisfactorv.

The FY2018/19 Annual Budget is more compliant compared to the FY20l7l18 Annual Budget.

The improvement in level of budget compliance to the NDPII is attributed to stronger alignment of the budget at all levels to NDPII targets.
Specifically, the FY 2018119 Annual Budget is 60.0 percent compliant compared to 54.0 percent in FY20l7ll8.In particular, Macro level compliance improved from 41.9 percent to 54.1 percent, National level from 59.3 percent to 62.8 percent, Sector level from 53.2 percent to 58.1 percent, and Local Govemment Level from 62.2 percerfi to 66.4 percent.

I The summary performance of the four different levels ofassessment is given in the table 1.
Table l Com liance at the various assessment |eyels S/n I 2 Level of Assessment Macroeconomic National Strategic Direction Sectors/Mf)As Local Governments OYerall score (weishted) 3 4 5 54.1 62.8 58.2 66.4 60.0 Weiqhted Score Classification Unsatisfactory Moderately satisfactory Unsatisfactory Moderately satisfactory Moderately satisfactory The executive summary covering the above lour levels is attached and the detailed report will be shared separately.

Clement Hill Rood P.O.

Box 21434 ompolo Ugondq .
+256.114.250229 +255414-250211 +256414.25(812 Prof O FOR CHAIRPERSON, NATIONAL PLANNING AUTHORITY ya Kinyera Sam (.+256-414-250213 roll: npo@npo.ug The Prime Minister, Office of the Prime Minister, o D l.Classification Criteria: 6070< unsat Lsfactorv - 600/o-79Yo- sati u ng THE REPUBLIC OF UGANDA anda#sron2()4() Ug \,/i L' hh l\t \ t^ d Wp sl t)VI'L THE CERTIFICATE OF COMPLIANCE FOR THE ANNUAL BUDGET FY2O18/19 SUMMARY ASSESSMENT REPORT Bv THE NATIoNAL PLANNINc AUTHoRITY (Made under the Seclion I 3 (7) of Public Finance Management Act" 201 5) 27 March 2019 1, coc FY2018/19 Summory Report KEY MESSAGES 1.
Aftcr four (4) years of issuing the CoC and the corresponding assessment reports, there has been improvcmcnt in alignment of the National Budget to NDP.

Indeed.

in this year's assessment.

there is improvement in compliance a1 all levels.

Specifically, the FY 201811.9 Annual Budget is 60.0 perccnt compliant compared to 54.0 percent in FY2017/18.
In parlicular, Macro levcl compliance improved liom 41.9 percent in FY2018/19 to 61.6 percent, National levcl liom 59.3 percent 1o 62.8 percent, Sector level from 53.2 percent to 58.1 percent, and Local Govermnent Level from 62.2 percent to 66.4 percent.

2.

GDP growth has recovered in the previous year, towards NDPII average annual target of 6,8 percent.

However, it is not high enough to lead the economy into the lorver middle-income status by 2020.
The projected GDP outtum at 6.1 percent by the end of FY2018/19 is below NDPII target.

The per capita GDP target for FY20i8/19 in both the NBFP and the Ats at USD750 is below the NDPII target of USD 982.

This trend continues into FY2019/20 since the per capita GDP target for FY2019120 in both the NBFP and the AB at USD824.3 is below the NDPII target of USD1,039.

Thus, the Country will not achieve the middle-income larget by 2020.

3.
3.

After 3 and a half years (FY2015/16-Mid FY2018/19) of implemcnting thc NDPII, on average the AB expenditure is 81 percent of the NDPII planned expenditures for this period.

This situation is worse for the NDPII priority sectors that have spent only 59 percent of the NDPII planned expcnditure.

Particularly, the NDP priority Sectors of Energy, Works and Tlansporl, Tourism, and Ilealth have spent on averagc 22.0 percenl, 65.5 percent, 57.1 percent, and 60.1 percent respectively.
of what had bcen planned in NDPII.

On the contrary, some non-priority sectors' expenditurc outtums have been significanlly above the NDPII planned levels.

This is the casc for Legislature and Accountability, Dei'ense and security.

Social Development.

and JLOS whose AB expenditure outturns have been on average 47.6 percent, 11.6 percent, 67.7 pcrcent.

and 7.6 percent above the planned targets.

4.


Whilc Agriculture on average has spent close (86 percent) to what NDPII planned, this expenditure is skewed to production at the expense of investment along the entire value chain.

Along the value chain, on average primary production takcs the majority (91 percent) ofthe sector budget compared to market access and value addition (only 4.3 percent) and the rest is for Institutional Strengthening.
Further, the allocalion to market access and value addition allocation is characterized by great variation across years with the highest allocation recorded in FY20l8/19 a\7.67 percent while the lowest was 1.93 percent in FY20l6/17.

The allocations for FY 2015/16 and FY 2017/18 were 3.95 percent and 3.48 pcrccnt respectively.
The collapse of maize prices nationwide in 2018 following a bumper harvest is a great reminder ofthe need to balancc invcstments across the agricultural value chain and shill lionr CoC FY2018/19 Summory Report 2 concentrating the bulk of investrnents in primary production as the sector has done over the years.

5. tr'urther, the Uganda Commodity Exchange (UCE) which would have helped market access for Agriculturc commodities is yet to be operationalized.
NDPII envisaged UCE to promote formalized cornmodity trading and its operations were expected 1o be intertaced with the Warehouse Receipts system.

UCE has not yet taken off the ground.

6.

Increasing use of Pre-financingl has created a contingent liability and is a risk on Uganda debt situation.

A number of projects under implcmentation by IINRA and the Energy sector are under the pre-financing arrangement.
Pre-financing occurs whcn government contracts a project to be implerner.rted before actual linancing is concluded, with a promise to provide a surcharge on top ofthe contract cost.

There are three ohallenges to this type of financing.

First, the surcharge is an additional cost that crowds out additional investment.

Second, Pre-financing is not among thc proposed methods for resource mobilization, in NDPII and Vision 2040.

And, lastly, it is a contingent liability that could worsen the debt situation.
For instance, the oil roads projecl costing about UGX I trillion, Soroti-Katakwi-Akisim project (100Km) road is UGX 398.884 billion, and Akisim-Moroto proj ect (50km) costing UGX 248 billion are being implemented through pre-financing.

7.

The Budget docs not capture previous FY unspent balances, this is underestimating the available resource envelope.

While annually there are unspcnt balances the budget does not include them in the resource envelope.
In the FY20l7/18, 31 central government votes and 10 local goverrulents were not able to spent the resources allocaled to them.

These unspent balance totaled UGX 289.4 billion of which UGX 27'1.6 blllion (96%) was lbr central government votes and 11.77 billion (4%) was for local govenment.

UNRA accounted for over 52 percent of unspent balances at 153.1 billion which is equivalent to about 38krn of paved roads at a rate of4 biltion per kilo metre2.

These resources would be key in delivering the NDPII.

8.
8.

Low capacity to deliver projects is delaying execution, limiting the realization of outcomes.

This affects donor project more.

For instance, in the energy sector, the Glid Rural electrification project only absorbed 2l percent ofthe funds released due to failure to satisfy project implementation benchmarks required by Development Paftners.

In the agriculture sector, project implementation remains very slow especially for donor supported projects.
For example, the l.ralf year budget performance of Agricultural Cluster Development Project (UCX.

I 17. l9 billion) was 24.9 percent while that fbr the Project on Enhancing National I Pre-tinancing occurs whcn governrnent contracts a project to bc ilnplcrnented before actual financing is concluded.

rvith a promise to provide a surcharge on top ofthe contract cost.

I Auditor Gencral's Report lor 2017 CoC FY2018/79 Summory Report 3 Food Security through increased Rice Production in Eastem Uganda (UGX.
21.17 billion) was i.4 percent.

The poor performance of these projects hampers the growth of the sector and attainment of NDPII targets.

For instance, with regard to performance of NDPII core projects, l9 percenl have not yet started, 16 percent are undergoing ltasibility study, 9 percent have been prepared and are now ready for implementation, 53 percent are under implemenlation but below schedule, and 3 percent are under implementation and on schedule.

9.
9.

Challenges in Land acquisition continue to slow project implementation.

For instance, the Kampala Northcrn Bypass Phase II project commenced on 14th July 2014 and was supposed to be completed in July 2017, the contract was later given an extension to 29th May 2019.

Even then, project progress to-date is at 50 percent, implying that the project is likely to take another 3 to 4 more years.

The delay is largely due to settlement o1 disputed compensation amounts and farnily disputes over land.
This delay to settle Project Aflected persons (PAPs) will lead to significant costs in terms of time extension costs, price variations.

and economic costs to the public.

Also, in the energy sector, the Energy for Rural Transformation III project absorbed only 2.3 percent of the funds released due to land compensation chalIenges.

10.

Allocation of financing to projects that are not ready is crowding out implementation of NDPII ready projects.
Financing unready projects commits resources that would have otherwise been used el}rciently elsewhere to realize NDPII outcomes.

For instance, in the Works and Transport sector, the low absorption capacity partly attributed to allocating lunds to projects that are still under preparation stages.
This FY20l8/19, the budget allocated financing to a number of projects that are not yet ready for implcmentation, some ol'these include; a. Busega Mpigi (UGX179.648Billion)- project is under procurcment b. Muyembe - Nakapipripirit (UGx79.067Billion) Draft contract not yet cleared c. Rwenkunye-Lila-Kitgum (UGX549.145Billion) - is at bidding stage d. Luwero - Butalangu (UGX44.83Billion) procurement lbr this project has not starled 11.

Continued development of new projects that are not in NDPII.
Except Agriculture, Security, Legislature.

Lands, Housing and Urban Development, Kampala, Capital City Authorily, the rest of the sectors have projects not prioritizcd in NDPII.

For instance, the Social Development sector prioritizcd three new projects for inlplementation outside the NDPII.
Thesc projects are: (i) Inlegraled Community Learning for Wealth Creation; (ii) Strengthening Social Risk Management and Gender Based Violence Prcvcntion and Response Project and (iii) Chemical Safety &Sccurity (CHESASE) Project.

On the other hand.

the project of Markets and Agricultural Trade Improvement Prograrnme (MATIP2) and that of Urban Markels and Marketing Development of Agricultural Products (UMMDAP) under MoLG r.r,ere in the MoFPED PIP but not NDPII PIP.

CoC FY2018/19 Summory Report 4 12.


A number of expircd projccts are still in the public investment plan thus holding resources that would have been used for other new priority projects.

Examples of these projects include; Design ol Ishaka Kagamba that expired in June 2018, Mbarara Katuna that expired in June 2018, construction of selected bridges that expired in June 2018 at Shs.

18.6 Billion, upgrading of Atiak, Moyo, Afbgi that expired in June 2018 worth UGX 100 Billion.
Design Ntugamo Mirama that expired in September 2018.

13.

Sectors continue to receive off budget support which undermines planning and budgeting processes.

This is across all MDAs and LGs.

Implementation of off-budget initiatives diverls efforl of implementing institutions away from focusing on priority interventions and therefore affecting the credibility ofthc budget.

14.
14.

Human Capital Developmcnt is hampered by skills development efforts that are too scattered to yield the required impact, despite enormous government expenditure.

There are 12 projects and 5 institutions all implementing skills development projects in silo approach.

The 5 institutions are: Education, Social Development, Trade and Cooperatives, Tourism, and Energy.

15.

UDB is currently not providing adequate affordable development finance as envisagcd in NDPII.
The current lending ratcs of UDB at 14 percent fbr lJganda Shillings and 8 pcrcent for USD is closc to the Commercial Bank lending rate further limiting access 10 development finance.

16.

The insufficient budgetary allocations for recapitalization of UDB and UDC in-line with the NDPII is limiting efiorts to reduce the cost o1'development llnance and government participalion in underlaking strategic invesbnent in priority enterplises that are not attractive to the private sector.

17.
17.

Despite Decentralization policy of taking services nearer to the people, services are largely re-centralized and the share of budget executed at LGs is dismal.

The number of LGs, in line with the Decentralization policy, is consistently rising, yet the share of the budget going to LGs is declining.

[-Gs have increased tiom 133 (including rnunicipalities) in FY2015/16 to 168 in FY2018/19.

Ilowever.
Ilowever.

the share ofLG transfers of the national budget has on average stagnated around 10 percent, during this period.

This is below the NDPII target of 30 percent.

This is making it very different fbr LGs to deliver on their mandate thus directly affccting the quality of social services at selvice delivery points such as schools, health facilities, roads, extcnsion services and management of natural resources among othcrs.
Furlher, centrally to decentralization polic1,, several services have been recentralized.

These re-centralized services include: building primary schools' classrooms, toilets and providirig .lirrniture under Ministry of Education and building health centrcs under Ministry of Health.

CoC FY2018/19 Summary Report 5 18.

Further, budget allocations to LGs are mainly for paying workers' salaries, however, these workers to a large extent are redundant due to inadequate corresponding operational resources.
68.4 percent of the LG Budgets are for Wages and salaries; and pcnsions and gratuities.

The corresponding non-wage that is required to facilitate these workers to deliver services is so little (13 percent or UGX 2.5 billion per LG) to keep them busy.

Also, the development budget is dismal (18 percent or UGX 3.4 billion per LG).

This leads to workers' redundancy and poor quality of service delivery at the sub-national level.

19.
19.

Despite improvement in Non-Tax Revenue (NTR) several organizations continue collect NTR.

As a result o1 implementing reforms, NTR collections by URA have improved from UGX 362 billion in FY20l6l17 to about UGX 430 billion in FY2017/18.

Nevertheless, cer.rtrally to CoC recommendation several MDAs such as CAA, UCC, NDA, NFA, NEMA, UWA, UETCL, ER.A, UEDCL among others collect and sometimes spend at source NTR.
It is not clear whethcr Covcrnmcnt is getting maximum value out of the collection and use of these N'IRs.

CoC FY2018/19 Summdry Report 6 EXECUTIVE SUMMARY Background The issuance of the Certificate of Compliance (CoC) is a requirement under the Public Finance and Management Act (PFMA) 2015, Section 13 (7).

CoC aims at ensuring that the National Budget, comprising the Sector, MDA and Local Government (LG) budgets focus on implemcntation of the National Development Plans Qt{DPs).
This requirement is expected to guarantee that planning and budgeting framcworks are aligned to achieving Vision 2040 through the NDPs.

In particular, the Section l3 (6) requires that the National Budget Framework Paper (NBFP) and Annual Budget (AB) should both be aligned to the NDPs.

The Public Finance and Management Act, 2015 Section l3 (6) of the PFMA requires that the AB sl.rall be consistent with the NDP, (he Charter of Fiscal Responsibility (CFR) and the NBFP.
To implement Section l3 (6) of PFMA, Section 13 (7) requires the issuance by NPA of a CoC for the AB ofthe previous financial year to accompany the AB for next financial year.

In light of the PIMA requirement, the assessment for compliance of the AB is in line with sections 13 (6) and 13 (7) of the PFMA,2015.

Methodology The methodology used in this assessment is the same as that ol FY2017l18 CoC.
It uses a step- wise approach at iour different levels of assessmenl namely: Macroeconomic, Nalional, Sector/MDA and LG.

In the lirst step, the rnacroeconomio level assesses whether the AB macroeconomic targets are consistent with the NDPII medium-tenn macroeconomic targets and outcomes.

In the second step, the national level assesses whether the AB strategic directions are consistent with the NDPII strategic directions.
In the third step, the sector/MDA level assesses whether the AB strategic directions are translated into sector/MDA spccific interventions to deliver the NDPII targets and results.

Lastly, the LG level assesses whether the LG interventions me lbcusing towards delivering the NDPII targets and outcomes.

The overall compliance score is then computed as a weighted average of these four levels of assessment at 20, 20.

40 and 20 percentage weights, respectively.


Key Findings There is an improvement in Compliance, the FY2018/19 Annual Budget (AB) more compliant compared to thc FY2017/18 AB.

Specifically, the FY 2018/19 Annual Budget is 61.5 percent compliant compared to 54.0 percent in FY2017i 18.

There is improvement across all levels of compliance assessment.

Improvements: at Macro lcvcl from 41.9 percent in FY2018/19 to 61.6 pcrccnt.
at National level from 59.3 percent to 62.8 percent, at Sector level fiom 53.2 CoC FY2078/19 Summdry Report 7 percent to 58.1 perccnt, and at Local Government Level from 62.2 percent to 66.4 percent.

This improvement attests to effects of previous CoC assessment which have led to budgeting in line with NDPII.

Overall, the Annual Budget for FY2018/19 is moderately satisfactory compared to last year's level of unsatisfactory.

The details are summarized below and in (Error!

Reference source not found.).


At macroeconomic level The key emerging issues arising out ofthe analysis are as follows: i) CDP growth has recoveted in the last two years, towards NDPII annual target of 6.8 percent.

However, it is no1 high enough to propel the economy into the lower middle-income status by 2020. ii) After 3 and a half years (FY2015/16-Mid FY20l8/19) of implementing the NDPII, on average the AB expenditure is 81 percent of the NDPII planned expenditures for this period.
This situation is worsc for the NDPII priority seclors that have spent only 59 percent ofthe NDPII planned expenditure iii) Total public debt has grown in line with the NDPII, although the timing and sequencing of the projects is behind schedule.

iv) There is increased non-concessionary borrowing in the country's total debt portfolio which raises the cost ol'the loans cofltracted.

As the share of multilateral creditors in total debt dcclines, that ofbilaleral credilors especially China has increased.
v) There is lack of clarity on the unspent balances from MDAs and LGs remitted to the Treasury alrd whethel they are part of revenue for the following financial year.

Whereas the Office of the Auditor General Annual Reports are replete with various unspent balances of LGs and MDAs, the NBIP and Approvcd Budget Estimates as well as the Govemmenl Financial Statistics (GFS) are silent on hou,these are treated and utilized.
At National Strategic Level The key'emerging issues arising out of the analysis are as follows: i) Projects o1'a recurrenl nature continue to exist.

For example, the Government facility Evaluatior.r Project, the Agriculture Cluster Development Pro.ject (ACDP), thc Farm lncome Enhancernent and Forest Conselation II project, the Uganda Women Entrepreneurs Fund (UWEP) project have large (over 50 pcrccnt) recurrent components.
CoC FY2018/19 Summory Report 8 ii) Human Capital Development is hampered by skills development efforts that are too scattered to yield the required impact, despite enornous govemment expenditure.

There are 12 projects and 5 institutions all implementing skills development projects in silo approach.

The 5 institutions are: Education, Social Development, Trade and Cooperatives, Tourism, and Encrgy.

1'here is need for these projects to bc dclivered under one program of skills development.
iii) 1'he key NDPII strategic interventions of improving thc productivity of the Ugandan workers as well as increasing employment opportunities and employability did not attract the required lunding.
These include: (i) establishment of produclivity centers a1 national and regional Ievel; (ii) development of work ethios skills in the lbmial and inlbmal sectors; (iii) supporting the culture and creative industries, which are currently a big source of income for many youth and women; (iv) developing and operationalizing labor market information systems; and thc National Scrvicc Programme has not taken off.
iv) A number of expired projects are still in the public investment plan thus holding resources that would have been used for other new priority projects.

Examples of these pro.iects include; Design of Ishaka Kagamba that expired in Jur-re 2018, Mbarara Katuna that expired in June 2018, construction of selecled bridges thal expired in June 201 8 at Shs.

18.6 Billion, upgrading of Atiak, Moyo Albgi that expired in June 2018 worlh UGX 100 billion.
Design Ntugamo Mirama that expired ir.r September 2018 and KIIRA EV Car Project (existing concurrently with KIIRA motors) among others.

v) There are still insufficient budgetary allocations for recapitalization of UDB and UDC in-line w-ith tlie NDPII projected funding necessary to boost the required access to credit and government participation in undertaking investment in priority enterprises that arc not attractivc to thc privatc sector.
vi) Further UDB is cumently not providing adequate aflbrdable development flnance as envisaged.

The current average lending rates ofUDB at 14 percenl lbr Uganda Shillings and 8 percent lbr USD is close to the Commercial Bank lending rate furlher limiting access to development finance.
vii) The FY2018/19 budget provides insignificant allocations to urban planning, housing andjob crcation in urban centres which are critical for improved urbanization and desired translbrmation of the country's cities and rnunicipalities.

Tl.rere is therelore need to focus [rore resources to utbanization as a key strategy fol' social economic transformation of the Ugandan society.
At thc scctor and MDA level i) There are capacity gaps in the sectors with regard to timely absorption of lunds which signilicantly constrains the execution ofthe sectol and MDA plar.rs.

Furlher.

this problem is CoC FY2018/19 Summary Report 9 partly altributed to allocating implementation funds to projects that are still under preparation stages.
ii) Several NDPII projects have not been integrated in the PIP yet there is continued developmcnt ofnew projects that are outside the NDPIL iii) Uncoordinaled inliastructure development leading to rcsource waste.

For example, there is uncoordinated rollout offibre networks across the country.

UETCL has fibre along the high voltage electricity lines that that can be utilized for data transl'er.
The energy and ICT sector need to hatmonize their currcnt and future plans lbr libre deployment ensuring that NITA leases capacity from UEI'CL in areas where they have an existing fibre network or a plan to deploy.

iv) Challenges in Land acquisition are slowing project implementation.

For instance.

Kampala- Norther hy pass and Rural Electricity Transformation III projects.

v) Funding for strengthening the co-operatives framework is inadequate.
Whereas the number of Co-operatives has since grown to I 8.570 and at an average of 250 per year, there are not strong enough to participate in regional or global trade.

vi) 'I'he development expenditures in a number of sectors ale not accompanied by the conesponding reclrrrent budget hence limiting operationalization of Covernment investments.
For example, the achievement of NDPII targets on access to water and sanitation in rural and urban areas is unlikely mainly because of low expenditure on operation and maintenance of WASH facilities.

vii) Despite enormous ellbrts to strengthen the institutional framework for environmental protection, enlbrcement is still weak thus the continuous decline in forest and wetland coverage.

viii) The preventive approach to health carc and the response to rising non-communicable diseases is still inadequatc.
'l his has ted to high expenditure on curative approaches leading to low health outcomes in line with the NDPIL ir) Just like in FY 2016/17 and IY 2017l18, programme based budgeting has no1 taken route.

Most of the programmes and sub-programmes for most MDAs are a replica oi'previous vote function outputs.

CoC FY2018/19 Summory Report 10 x) Many sectors contain stand-alone Management Inlbrmation Systems (MIS') that are area specific (OVC MIS, GBV MIS, YLP MIS, NALMIS, SAGE MIS).
There is therefore need to fast track the process ofdeveloping a Single Registry that will link all these systems.

At the Local Government level i) LGs receive a negligible share of the budget, dis-appropriate to their decentralized functions, affecting scrvicc delivcry.

In FY2018/19, LGs executed only l0 percent of the Budget, with the rest (90 percent) executed at the Centre.

Furlher, resources to LGs are carmarked to programmes and to a large extent LGs receive and spend these resources as budgeted.
Indeed, LGs rclcascs arc close to 100 pcrcent with coruesponding absorption close to 98 percent.

ii) Despite Decentralization policy oftaking seruices nearer to the people, services are largely re- ccntralized.

Thc numbcr of LGs, in line with the Decentralization policy, is consistently rising, yet the share of the budget going to l,Gs is declining.

LGs have increased from 133 (including municipalities) in FY20l5/16 to 168 in FY2018/19.
However, the share of LG transf'ers of the national budget has on average stagnated around 10 peroent, during this period.

This is below the NDPII target of 30 percent.

This is making it very different for LGs to deliver on their mandate thus directly affecting the quality of social services at servicc delivery points such as schools, health facilities.

roads.

extension services and management of natural rcsources among othcrs.
Furthcr, centrally to decentralization policy, several services have been recentralized.

These re-cenlralized services include: building primary schools' classrooms, loilets and providing lumiture under Ministry of Education and building health centres under Ministry of Health.

iii)Low staffing levels in LGs parlicularly for Education and Health sectors is hampering the delivery ol services and realization of NDPII outcornes.
For instance, in Wakiso district, one school ir.rspector at ourent stalling levels is expected to inspect 450 schools.

compared to the internationally recornmended 40 schools.

In the health sector at the district levels only 45 percent of the approved District Health Teams (DHTs) are substantively fillcd with 55 percent being occupied by officers in acting capacities or cornpletely vacant.
iv)Despite low staffing levels, budget allocations to LGs are mainly for paying u,orkers' salaries, however, these workers arc to a large extent redundant.

68.4 percent of the I-G Budgets are for Wages and salaries; and pensions and gratuities.

The corresponding non-wage that is l,equired to lhcilitate these workers to deliver services is so little (13 percent or UGX 2.-5 billion per LG) to keep them busy.

Also, the development budget is also so little (18 percent or UGX 3.4 billion per LG).
This leads to w-orkers' redundancy and poor quality of service delivery at the sub-national level.

CoC FY2018/19 Summdry Report 17 Recommendations i) To fast-track rcalization of NDPII outcomes, the AB should prioritize financing for priority areas in the remaining period ofthe NDPII given 1hat, priority sectors have spent 4l percent less ofthe NDPII plarned expenditure.

ii) Govemment investment in agriculture should be along the entire value chain.
While consolidating the gains made at supporling agricultural production and productivity through provision of inputs, more public investment is now required in virlue addition, post-harvest handling, storage and markel access.

In particular, the budgel should prioritize financing lor value addition and market access in line with the NDPII iii) Further, the operationalization of the lJganda comrnodity Exchange should be expedited to increase market access for agriculture commodities.
iv) Pre-financing of projects should be highly constrained in order to manage the rising cost of debt and contingent liabilities.

Furlher, this financing approach needs to be fully studied since its outside the NDP II linancing framework.

The Ministry of Pinance nceds to lirlly quantify the conlingent liabilities arising out of the current pre-financing arrangements.
v) Unspent balances of the previous year budget should be included in the resource envelope of the new budget so that they finance NDP objectives.
vi) A robust Public Investment Management Systems Policy Framework should be developed to complement the existing guidelincs with a focus on: a. strengthening capacity and financing lbr preparation of priority NDP projects; harmonizing processcs tbr approval ol Public Plivate Partnerships and Traditional Public Sector investments; b. timely review of the Public Investment Plan (PIP) to eliminate expiring projects to free fiscal space for new priority projects; c. harmonizing and strengthening all stakeholder roles especially with regard to alignment to the National Development Plans, proj ec1 monitoring and evaluation.
vii)The PIP should be urgently rcvieu'ed to eliminate all projects that are largely o1 a recurrent nature and the tendency of sectors implementing new pro.jects outside NDPII projects should be restrained.

viii) Furlher, the AB should allocate financing to only those project aspects that are ready fbr implementation in that fiscal year.

CoC FY2018/19 Summary Report 12 ix) Fast-tracking infrastructural investments for oil and gas and other corc projects.
Uganda should fast-track the implementation ofkey core projects such as the Oil pipeline, Oil Roads, Kabale airport, Jinja-Kampala Expressway, Bukasa porl, and the petroleum relinery.

The annual budget should be focused on delivering these and other NDPII flagship projects before operationalization of the EAC monetary union for the economy to maintain its pace towards middle income.
The Prime Ministcr's Dclivcry Unit should be tasked to fast-track readiness of thesc investments within the remaining NDPII period.

x) The AB should adequately provide lor operation and maintenance o1'existing investments to maximize returns and avoid idle public investments.

xi) Just like in FY2017/18 recomnendation, Government should devise all means possible to deal with land compensation that are affecting infrastructure budgets and implementation.
lllegal occupants on government owned land and gazetted areas should bc dcalt with by the law without compcnsalion.

xii)As recommended in the previous two years of the COC, the Ministry of Finance, Planning and Economic Development should put in place a system and guidelines to capture off budget resources and integrate them in the budgeting process in a timely manner.
There is need to mainstream off-budget donor financing into the development budget & strengthen regulation function for ensuring that CSO resources implement national priorities.

xiii) There is need to review the programme-based approach to budgeting with a focus on a comprehensivc and integrated Program Approach to Planning, Budgeling and Implementation.

The programme based approach should fbr instance to deal with the following: a.
Curb the recuning challenges of land acquisition for infrastructure projects by enlorcement ol multi-sectoral implementation planning, including acquisition of service infrastructure corridors.
b. Harmonizing thc currently scattered skills development interventions across a number of sectors c. Strearnline the multiple community ernpowerment programmes xiv) Thc Annual Budgct should increase capitalization to UDB in order 1o provide access to affordable credit especially fbr agro-processing and manullcturing.

Furlher', there is need to consider establishment of a strong indigenor-rs pr"rblic commercial bank that will leverage access l.o al'fordable credit.
xv)The role of UDC as an investment arm of Government needs to be strenglhened through prioritizing n.rore capitalization.

CoC FY2018/19 Summory Report 13 xvi) Creation of new local administrative units should take regard of the required optimal recurrent and development expenditures to avoid spending more wage on redundant workers.

There is also urgent need to review the decentralization policy and clarify roles of the sectors/MDAs and LGs with respect to devolved functions.
xvii) Just Iike in FY 2017l18, there is need to continue enforcing the collection ofall Non-Tax Revenue Q\ITR) and AiA by URA so as to ensure maximization and utilization of NTRs and AiA.

xviii) Preventive approach to health care needs to be strengthene<l and more attention is required for non-communicable diseases in line with the NDPII.

There is need lor more effort on malaria prevention through mass treatmcnt and prioritize ready investments for oncology and cardiovascular care.
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* o, i i E' i - i: ;; E I d :< oa 4 i 9 f. rD ocil-:l+ori = o q f,6 =.

o " -r=!-ryYuo- oq *loi,lf O E O r U *.< ' a -: ot:l g + = -aE A 9i < (D {Do ^ !1 =; lD.

EL- = (D -.

o dE.

f = =: hvoox!!

o6=-',-q9c fu6+-ool li 9 ?

; - 3 li i fi d A = f _i F- J 5 ?-rQ>=i* oo.L+;rrlD4{ SIsngIe-3 r:..).r'o : oD 9r =- goq 9o;;*r:r " f r- =- N-=(Do='!-l+ 0 o J l -A OdDr^l'lD:?

{ rlDs!=lDo!ani r a.

- = i = < € .)

oo N) \ NJ tJ ql 3 o a b !


o >-E I ',6' a. o J co i.., ol ).r{ P !rm NJ '.D e Pe \l b !o b )Jo O) P 01 = =o-l = -.4 1' LJ*ra E O mao!1 '= qE 3.

3 - 0e=!r6=aP=6 3 Uo,--o o 9 ., o=.D "'l 6iq!.

;6-.o= a-q^lfe-6o, a -6 = 91 =igo:-*a 9 o - z f; Y r< )=3a-^nio; ^tu=04(D:a:J u6.

1rD<i3*d .i60o-oEXd=' ar q !

9- 3= 9 e P: q 3 aE l6 6 se r'=a-a,f=i< '' ru 'v <'f : F. -r::l ro =' '1 ; - E i <orox(D6r.l; r = = .
:o.o,u.r6r!A- =E -6'i-oi;=^,-+ o-o< ad ; -; - m < o ;-: -.r o (D i rD (D J:t _^ r < o < -+v ; o a.Q; -6eao - j-o,,6; n< q > t p f .o--p ; r ;= .)

l r'; ii 6l n Y tr i9=*3FsFA =E; o,;6rr{*--{o f5Eto-Zl; d --.1 2=Ftx ?a0;5i.P E O rD c:.ni f JD i _!

= 6 IP<.itr?

t' r o * 1 3 di O o.Prl:, e I r - r;i o d= =<H13 't;3i=3 loofrD= ; r +o o a, 6rI a3 = SEP-F9 a!=_ B i Ee* 6 n =Ea =re"gda d6 o o r -a2::* = a=0D:d = I i o9'n ^ - _'< z r.i S 6i c; o; ; e1a *e --lL J:., o oO-a4.!

c .

= ., dii 6; =!

= or r =.


:: h u_o - gfr - = E .< 3oJ o) u o o o:1 --.

r=i-...11:==> 3!x4Hq_i.

'|u oa ro arfa,ar!=--.1 ig o b 5 oD I d -i o) f ^ - 6 qq " 5 (,@ 1.P 6 -<.

: Lbl] ;; olD-=.t5i rDar+=,=<!?

d a 3 0 @@ d 7 or d =';i o = i9 < = i,- ao = =,- 1* .

- - 6 o !

o -tu 3-i?B,iri - o. vi .+ a .

I*l-,,=13 =-(,.DU= 9='ElDEP=' 9 F - -.

r,"* 9@ -6roOlDO:o 1ri 4 e +E r .

!?

= I ==.f - >, X 4iii l !

a;* >F;ho,- ,g; r_f i q ii!


u i- d o of, ,u I Q loE *= : 1i 6 l'<"'cLfor cr qdq6:- =< :rd +rD ;eEz+a F;q*gg s l-0oa00 l!cL " z !J a- lDdi l+ o No ul atr N'o (r) { No { co No co ro o !, o z o f o 3 o, o loo Eio)o)=x I - n RE< ?

1!4 us:l,s<r =.o) o='rd o o r =i6 o 0, -- :l n o) o-< n = 6 oo o a_ t9- : = ^, o Y =':5 : ni 9; < S f =iI=33 - E o, A-' d i q6'= 6' tu <.i = H=EP=<3 == .<rD:j6; =--=.

)cL 1e =t =- r,"E-=: q - - *6 f <-= ;o +E Cr ='O = : q +d F s o_s='x: roE - cq oq' Y.
@ - = o -q c + r qr .- :, sl orXf -1r oiri--lJ ll P ee ( fr I o 4.

9.;' oq .l q I9" ui=.

):rrcr .

,- Jgo h rD - q; h =rD.

'o 5-'{P3o6 P co4i d.

!

",D ?

;6o, o {354 !

'-oa** -!

;o f,o;=*=aY {--< :;(:or f6Y.o qFo .. !

_o _oc o-- d -;-=asi c€ - Eo) O I a nIo 00 N to N : 3 a !

o o o 0 0 o 3g .

f o 5'g q. q oo Q.o.E' 3 o) l o- a.

=.o a -.

!t n, f o 01 z-0 oi -+1 -J CN i.J -t \] b 5 :'oE(n=_i!af> o; x Q: oo -; tu 5 .D +.=.- i:'- l .D :rD Y,^ x O ='O B=.
;egEEE 3:3fBe:6s olD,,ooa)Gqo +oi .D -1 =O-.o:F*foLn id19:rXfir< = 6 f q : a!

-E =<?=cJ-''="; ^orq;iD\<---.llD *-.< rE ; g q € + H i oa *Zc'Y oXol 9dFg*dcP9 sa;lf_ooii: ts*9fr{fidnE duJ!

!irDlDlDc); u o- l. e E - + = Xr:;..JoX;E !+I OE J O O-o : P o, -- a 6 - > 1 -= zd E o=; g:$58*Eai - or zG- 9-.l1 A fi.

;1i* 3; 1s=l;eli iAf=65t'5o .D < -' = !


-o @^\'b=6.lEo q6-Eazr,o= ^Yo=i..to :( ty a --< fi"t J e H' I 3 J {.D o o:ao o: o i o c f g ;- t,J {o !n{ or o -;' *=gFi3EB < mtu; Sergr==J eAE+q=:: :;"*idSgg tsiSol?oi-uo '-+!

?-=i;a Xo-aI!.

)Y;f,- { *=4.+- --o gBH..q*1EB ^f!

'i<l_om(n -- C =: =' CL E 3 E: dd >-, 6gXlD=--a=a mb>- 4atq = E q!.

Y 1j e A-'+A 15 zor h F: *:3 -,3 YC_-i-',^- f<3;..'599 & B G'+#';6 B 6 ; a J 1 * >_o 3 s E j 3 P q'€ i D o !Y r = l -:^lD- lx =x o ;'--io,o€.- rr-EQ<u,ij 3?
*;38;ft 3E>Eq<s+ l!.o,--a=: :'=3^=>.0* *_,^ " ^ - :: o rtE -< 'I d; ;"P48f !"

a, .6 = P oale,i !

!rt(Dl, iiaI.l 9. o *f 3 3 4E q ai=:.6A Xro'<if 6 6 - oE I - o- 0,, f 9;3-3 o *E + o ;t:Po= d P - r'" ' d oo- t o E=E; io :i o-'rDf : o 7 i 3 t€ 6r:*a :r6oY .D oo;' c .D { I o) I,r I efisa : =..) G)*ots -a-* p:.o ::afli i:; ;io D O6 flt ?E I;-6 '*n<;- hi 6 a!q .D l-.1 I 500 oD6 @6 x- =q o6' o., 3 I J --o ;-dp.

oE o N5; !

ooo ' j Y oE c oH'1.

q, 3;s 9: d6 l;loc:o o6r:o .)

Q- o :'!


hi +o, :.6= z OF gq {oI '{r o No ql o) Nlo or !

t9o ..1 @ No 00 (o G 0, o z o o 3 9_ 6' l' ?o o o l o- I a.

=9t o 3 o 1. o o o rD 3(.)

_nto co;(o tJ f a 'c o !J -to oo 39 4,,) o or F 00 00 ut Fo (no o o C)r- o!l 6bi l 3 rD f bo Ol le CD o\ b --.1 aE qt= o ioo +zl h,l 9o) -o-f@ nd 4.6 rD AC =a OE fa ",?

:; ro -o)_q o!'

rDl 9>:l :, fi- ",: A = E E 6J E OE s ia E 6 g6e =s=q6€.3o, 1s9q;=33 +'< f, fla*oI=o 9f--atqF=6 1!

7 -=: ol;T:Yolr =.

Ioo:qo9f 'e =dq a ?


, ^ )r H?o,-j-,^q v, a L, J - 2 =T=.

f. itj i 3< 3i = o:+Jtsq =' gg:q6.

'r EEiilar" Q J c ioi;:+ u 3 ; o,_ _ -01 :a f cLp < -o .D =t +;i A) 4!<A=<= =o a 6 =a Y \!

9 Pt Kr.

+ r g o-O:Eii -li3.Jo.

(oo)-.o:1 E.3r5lE (q5 0g o o :i ir8 q i 6 :l6r{) 6 J rD ^-i lD O =- -\c0.66)+.-) d:q=r.DE + F s 6 s 68- lD o-.< d o- (f .D ;1 ?

I 2 olr oni 9oJ+ lD I No (rr or No or { No { 00 No ao (o o o, o z o o 3g 0, :, o !

q6 caD 5o crr CN i!

<rr !


rr -] |.r lD ror VO*idrl =...J(o6roo=O!+ =oorlxclao:r i" L o!

: A6- o16hrqrador::J.r o-re < I <, XU!

o, '.ll o !

!

'-,ltuZ.tN,-lD:l-X Ffi E E :r li: i 6ln;;o"gj-: -(./r-6r'r:r ;9s;+:e=H6 C 3 @ +'< o ;-r or o po.-9iiofa;< -q^,-+9lD1;l ;EQEiraEir +g FrESci xE B H: I; e f d-E degsEijCEs Oo,,=1Y^af g e.d - i -y€s ssSqiFssi = nH*Is=IqE sfiBgEFeIo' 3E;16+81* Ei,E;;IqE* isg;e=di1 EFaBsBai:E 6" eq f'd c .D :€ .De=.D;olDho.

=.tu f tu =.

o- !J a o - (ro lD l r:: o o-tu 'I-a : di l?


=r -,^==*.

'q:OE1=6-q#P; o is9 e- =.

.cr!--^=:tu 6 C L4'- =f >!.d-oro=\4 '-g # e-; -:9 Z +: =(D 6 e J - iig9l = -.!

o- iJ -!

(!

e * -' dr-=+^t:x?= = otuo-=.-=4 'c;X=dvj- lvlr$rD-- f or Y!

; = !1 ; O O =',?!

:'tf->oqftr vu ; o -'.

= =.

J -2 tu = - o *ro * e 6T -E !a -o X -.

+ o r =.

.D J O J ssJ L E3H#*13 r,.lo!

:i-,i;d6r-13i 9 l l'=..o ^: o f -m o !.

oJ - o < !+r +c or !, 6 ru or;6J -X 6-O6:-= i +'u -'< .o ===tuds{ n g o'^.

=.
=.

_.o- d i::-Q*o^ v,Yoa u - 6 u) ea?dd*?

oloaoitjFe qE j j =qt Y = rD: F.D (D