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Publication date: 15 July 2022

Increasing Salience and Strategic Engagement for Women Economic Empowerment, Women Empowerment Collectives, and Gender Integration in Uganda

This study assessed the salience and strategic engagement for women economic empowerment, women empowerment collectives, and gender integration in Uganda. It delivers the roadmap for effective engagement of Women Economic Empowerment, Women Empowerment Collectives, and Gender Integration to refocus strategies for women economic empowerment, reflecting on effective stakeholders' engagement and pursuing commitment to leverage the synergies for WEE in a systematic and coordinated manner.

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Publication date: 18 October 2021

Mainstreaming Sustainable Natural Capital Management Into Uganda's COVID-19 Recovery Packages

Like the rest of the world, Uganda has not been spared by the trail of damage wrecked by COVID-19, with mixed implications on the economy, society and the planet (natural capital). The 2019/2020 Uganda National Household Survey, released in May 2021, revealed that COVID-19 drove an additional two million Ugandans into poverty, shrank employment by 10 percent from 57 percent before COVID-19 to 47% during COVID-19, and increased the proportion of the population engaged in subsistence agriculture from 41 percent to 52 percent before and during COVID-19 respectively. For this reason, the country is racing towards recovering from COVID-19 effects albeit the recovery is understandably inclined to the economy, which bore the biggest brunt of the pandemic. Importantly, the UN Environment Programme Report on Green Approaches to COVID-19 Recovery (2021) urges that, for effective long term economic recovery, consideration of all dimensions of sustainable development, including the environmental pillar must be prioritized. This Report presents an analysis on the extent of mainstreaming natural capital in Uganda's COVID-19 Recovery Packages and prescribes recommendations for enhanced consideration of natural capital in the COVID-19 Recovery packages.

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Publication date: 20 September 2021

Efficacy of COVID-19 Macroeconomic Policy Responses in Uganda

COVID-19 has caused an unprecedented economic and health shock in Uganda, as has been the case globally. After the World Health Organization announcement that COVID-19 was a global pandemic, the government of Uganda undertook decisive measures to abate the spread of the virus through adopting COVID-19 containment measures. Also, in anticipation of the distortionary effects of COVID-19 on Uganda's economy through the external and domestic effects channels, the government adopted an expansionary fiscal and monetary policy alongside financial sector interventions. Fiscal policy interventions involved the following: tax relief measures; government expenditure through extending seed capital to vulnerable groups; strengthening health systems; enhancing the supply of agriculture inputs through the use of e-vouchers; banning the disconnection of users from utilities such as water and electricity; and payment of domestic arrears, among others.

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Publication date: 10 July 2021

Budget and Service Delivery Monitoring Exercises: A Synthesis Report

This Budget Champions Network (BCN) report is a synthesis of six Budget and Service Delivery Monitoring Exercises (BSDMEs) by the Advocates Coalition for Development and Environment (ACODE) and its partners between FY 2018/19 and FY 2020/21.

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Publication date: 10 July 2021

Access and Use of ICT in Budget Transparency and Accountability in Local Governments

This study examined the levels of awareness, access and capacities of local Government administration to use ICT tools and e-government services in the budgeting process in the advent of the COVID-19 pandemic. The pursuit of improved e-government services for budget transparency and accountability became the norm in Uganda. The Public Finance Management Act 2015, Section 12(2) mandates all stakeholders to promote and enforce transparent, efficient, and effective management of public expenditure.The findings of the study showed the potential of ICT to significantly enhance Budget Transparency and Accountability.

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Publication date: 10 December 2020

Functionality of Value Addition Infrastructure in Uganda’s Agricultural Sector: Budget Monitoring Report for Quarter 4 Financial Year 2018/19

This report presents the findings of the Budget and Service Delivery Monitoring Exercise (BSDME) undertaken by the Advocates Coalition for Development and Environment (ACODE) and its partners under the Budget Champions Network (BCN). This round of service delivery focused on; display of information on grants and transfers from the central government to administrative units, timelines in receipt of grants and transfers from the central government to local governments, functionality of value addition infrastructure and the utilization of the Programme Budgeting System as the unique features of the monitoring. The exercise took place from August 19th - 30th, 2019.

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Publication date: 10 December 2020

Monitoring Receipt of Health Grants and Health Service Delivery in Uganda: Budget Monitoring Report for Quarter 2 Financial Year 2018/19

This report presents the findings of the Q2 FY 2018/19 Budget Monitoring and Service Delivery Exercise (BMSDE) carried out by Advocates Coalition for Development and Environment (ACODE). Budget monitoring is undertaken as part of the Budget Transparency Initiative (BTI) a partnership between ACODE, Civil Society Coalition on the Budget and Ministry of Finance Planning and Economic Development. This round of BMSDE focused on four aspects: display of information on grants and transfers from the central government to administrative and service delivery units, time-lines in receipt of grants and transfers from the central government to district, sub-county and health facility levels, Assessing capacities for health service delivery units and documenting perspectives of health service users on the quality of services in 26 districts across Uganda where ACODE works. The exercise took place between March 18th and March 29th, 2019.

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Publication date: 10 December 2020

Budget Transparency and Functionality of Road Maintenance Equipment in Uganda: Budget Monitoring Report for Quarter 3 Financial Year 2017/18

This report presents the findings of the Budget and Service Delivery Monitoring Exercise (BSDME) undertaken by the Advocates Coalition for Development and Environment (ACODE) and its partners under the Budget Champions Network (BCN). The monitoring exercise was undertaken in the fourth quarter of Financial Year (FY) 2017/18, held between the 28th May 2018 and 11th June 2018. The exercise focused on three major aspects: Display of information on grants; timeliness in transferring receipt of funds at districts and sub-counties; and documenting status/quality of road works in the respective districts.

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Publication date: 10 December 2020

Monitoring Local Government Budgets and Agricultural Extension Services in Uganda: Budget Monitoring Report Quarter One Financial Year 2017/18

This report presents the findings of the Budget and Service Delivery Monitoring Exercise (BSDME) undertaken by the Advocates Coalition for Development and Environment (ACODE) and its partners under the Budget Champions Network (BCN). The monitoring exercise was undertaken in the first quarter of Financial Year (FY) 2017/18, between the 21st September, 2017 and 5th October, 2017. It focuses on three main aspects: Display of information on grants; timeliness of the transfer of funds to districts and sub-counties; and assessing capabilities for service delivery in agricultural extension services.

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Publication date: 12 October 2020

Public Expenditure Governance in the Roads Sector

This study examines how funds in the roads sub-sector were allocated and managed during the Fiscal Year 2015/16-2018/19. The aim is to assess the impact of these investments, and the effectiveness of the planning, budgeting and execution and plans and budgets in the roads sub-sector. The study was motivated by government priority tagging of the Road Sector as "fundamental" for the achievement of the Uganda Vision 2040. Consequently, the roads have claimed the largest share of the national budget over the last decade. However, Uganda's road transport network is still very small by international standards, with only 21.4 percent of the national road network paved. Only 0.4 percent and 5.6 percent of the district and urban roads respectively, are paved. Despite continuous investment in the Road Sector with an average of 17 percent of the annual national budget over the last decade, there are reports of persistent public outcry about the poor state of roads and the deteriorating quality of works being executed.

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Publication date: 18 Sept 2020

Functionality of Sector Working Groups in Uganda

This paper assessed the functionality of the Sector Working Groups (SWGs) in Uganda for insights into the on-going policy developments in selected Sectors. The paper unravels the operational dynamics of the SWGs, their successes, and the challenges they have encountered. It then makes recommendations on how the functionality of SWGs could be improved.

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Publication date: 18 Sept 2020

Fiscal Responses to COVID-19 Pandemic and Economic Recovery Measures: A Synthesis Report of Proceedings from the 10th Annual High Level Pre-Budget Dialogue

This report is a synthesis of proceedings of the 10th high level dialogue on the national budget that largely focused on what should be prioritized during the Covid-19 pandemic, what the change may mean for the Uganda's development in the short-term and the interventions for economic recovery.

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Publication date: 18 Sept 2020

Monitoring of Local Government Budgets and Road Transport Services in Quarter II FY 2019/20

This report presents findings of the Budget and Service Delivery Monitoring Exercise (BSDME) carried out in 26 districts. The BSDME largely focuses on three basic aspects, namely, the display of information on transfers at service delivery units, payroll & pensions, timeliness in receipt of funds, and quality of services including challenges. This round of BSDME specifically focuses on the quality of district and community roads that make up the largest proportion of Uganda's road network. The exercise sought to assess the quality of these roads, the capacity of districts to undertake road maintenance, and the challenges they face.

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Publication date: 21 Jun 2019

Public Expenditure Governance in Uganda: Inputs, Processes and Outputs

Good governance of public resources has a far reaching impact on development outcomes. Over time it has become clear that capitalism has excluded a larger part of society, leading to worsening development indicators. Cognisant of the limited participation of rural communities in development, Uganda introduced a decentralisation policy in 1992 in a bid to involve more communities in the development process. The policy transferred powers, responsibilities and resources to local governments. By devolving powers to district leaders, it was envisioned that the decentralisation policy would improve service delivery and political accountability. This book analyses the nexus between public expenditure, governance and development outcomes in Uganda. It presents several case studies in four sectors; agriculture, health, education and roads to demonstrate the interaction of various actors in the management of public expenditure within a political economy conceptual framework. Based on these, the book contends that a mere allocation of public resources without the appropriate functioning of institutions may limit the achievement of the desired development outcomes.

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Publication date: 29 May 2019

Review of the Gender Compliance Assessment of Uganda's National Budget: A Focus on the Agricultural Sector

The study examined the approach used to integrate gender issues in the budgeting process in Uganda. It focused on the agriculture sector and specifically analysed the Ministerial Policy Statements of four institutions: Ministry of Agriculture, Animal Industry and Fisheries (MAAIF); National Agricultural Advisory Services (NAADS); National Agricultural Research Organisation (NARO); and Uganda Coffee Development Authority (UCDA)...

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Publication date: 19 Apr 2019

Gender Analysis and Monitoring of District Budgets: Training Manual

This is a training Manual for building capacity in gender analysis and monitoring of district budgets in Uganda...

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Publication date: 19 Apr 2019

Review of Gender Budgeting at Sub-national Level in Uganda: Insights from Mbarara, Mukono and Soroti Districts

The report presents findings of the study that analysed gender responsiveness in budgeting at sub-national level in Uganda. It studied how gender was mainstreamed in the budgets for health and agriculture in three districts, namely, Mukono, Soroti, and Mbarara...

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Publication date: 29 Jan 2019

Assessing Public Expenditure Governance of the Primary Health Care Programme in Uganda

This paper is an indicator based assessment in design using the Public Expenditure Governance Framework. The practices and processes of the study districts were assessed based on nine PEG principles namely, strategic vision, accountability, equity, participation, transparency, responsiveness, control of corruption, effectiveness and efficiency, and coordination...

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Publication date: 19 Jan 2018

Public Expenditure Governance in Uganda's Agricultural Extension System

This paper assesses the governance of public expenditure in Uganda's agricultural extension system. It posits that weak governance of agricultural extension and its public expenditure is the missing link.....

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Publication date: 20 Jul. 2017

Assessment of Public Expenditure Governance of the Universal Primary Education Programme in Uganda

This study seeks to assess public expenditure governance of the Universal Primary Education (UPE) programme in Uganda. UPE is a government programme that aims at providing basic education to school-going children aged six years and above...

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Publication date: 19 Mar 2016

Assessing Public Expenditure Governance: A Conceptual and Analytical Framework

This paper presents a view that diagnostic assessment of public expenditure governance enhances utilization of specific inputs for policy making and action programs and assesses the relative costs in utilization of resources along the public expenditure chain by creating linkages to specific public expenditure outcomes....

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Publication date: 20 Feb 2016

Expansion of Labour-based Methods in Maintenance of Public Roads: Options for Promotion of Citizen Participation in Uganda

This briefing paper makes a strong case for a wider application of labour-based methods as a technique to promote citizen participation. It provides information on how widespread labour-based methods have the potential to include a representative range of citizens in implementation of road works, which eventually improves citizens' decision making power regarding their transport needs and priorities.....

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Publication date: 20 Feb 2016

A Review of Uganda's Road Fund: Proposals for Transformation

This paper examines the performance of URF and focuses on four issues, namely: i) management of the URF, ii) the sources of funds for URF, iii) utilization of funds under URF, and iv) adequacy of the fund for maintenance of the road network in Uganda.....

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Publication date: 20 Feb 2016

Health Spending in Uganda: Implications on the National Minimum Health Care Package

This policy brief is part of Public Expenditure Governance study of the health sector in Uganda. The overall objective of the research was to examine the links between public spending, governance, and outcomes in the health sector.....

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Publication date: 05 Mar 2015

The Legislature and Budget Oversight: A Comparative Study of Selected Countries in the East African Community

This paper takes a comparative perspective in which the legislative arms of government and their oversight role on the budget process in the selected countries forming the East African Community is unraveled. It was conceived that the budgetary oversight function is part of a checks-and-balances system that ensures presence of accountability in the utilisation of scarce resources. It was expected that at the end of the study, lessons for good governance and particularly a more effective legislature in terms of budget oversight would be brought out....

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Publication date: 15 Mar 2015

Assessing Public Expenditure Governance in Uganda's Health Sector: The case of Gulu, Kamuli, and Luweero Districts

The report provides the first attempt to model indicators for assessing PEG in Uganda's health sector, which can also be replicated in other sectors of the economy and other countries. This report specifically presents the assessment of Public Expenditure Governance (PEG) within the health sector and how this affects the performance of the sector. Unlike tools for assessing public financial management which tend to focus specifically on management of funds, the PEG assessment focuses on inputs, processes and outcomes.....

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Publication date: 09 Mar 2015

Assessing Public Expenditure Governance in Uganda's Agricultural Sector: Application of an Innovative Framework

This report provides a number of insights that relevant actors could exploit to enhance the performance of the agricultural sector. We argue that successful transformation of the agricultural sector requires a strong commitment to not only increasing the budget allocation to the sector, but also ensuring that the budgets and out-turns are timely for the agricultural seasons.....

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Publication date: 09 Mar 2015

Public Expenditure Governance in Uganda's Education Sector: Application of an Innovative Assessment Framework

This paper presents a framework for assessing public expenditure governance in the education sector. Unlike tools for assessing public financial management, which tend to focus quite specifically on fund management, this assessment focuses on inputs, processes and outcomes associated with the governance of public expenditure.....

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Publication date: 13 Apr 2014

Assessing Public Expenditure Governance in Uganda's Road Sector: Application of an Innovative Framework and Findings from the Sector

The paper used an Indicator Approach to measure public expenditure governance. It focuses on ten indicators selected for their connection and relevance in promoting the mutually reinforcing principles of governance including participation, coordination, strategic vision, transparency, accountability, control of corruption, responsiveness, effectiveness and efficiency, and equity.....

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Publication date: 10 Jul 2014

A Comparative Analysis of Laws and Institutional Regimes on Public Expenditure Accountability in East Africa

This study examines the extent to which the existing legal and institutional framework in the four East African countries of Kenya, Rwanda, Uganda and the United Republic of Tanzania incorporates the notion of accountability in public expenditure.....

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Publication date: 14 Sep 2013

Uganda National Climate Change Finance Analysis

The study focuses on climate change relevant expenditures that appear in the national budget over the period 2008/9 - 2011/12. A first step in identifying these relevant expenditures is to determine which Ministries are actively engaged on this issue. The study team identified 11 Ministries (and a further nine subsidiary agencies) based on their policy engagement. The expenditure for these ministries is approximately 76% of total public expenditure over the four years covered by the study.....

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Publication date: 19 Jul 2013

Governance Aspects in the Water and Roads Sectors: Lessons from Five Districts in Uganda

This study largely draws from the World Bank's framework for accountability premised on the principal agent framework. The study covered five districts of Uganda including Ntungamo, Soroti, Nebbi, Mbale and Wakiso. Multivariate probit analysis was used to investigate two basic relationships: (i) between governance aspects and the quality of services based on both objective evaluations as well as perceptions of users; and (ii) between demand for accountability (for which reporting issues related to service delivery by users is used as a proxy), and personal factors.....

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Publication date: 11 Mar 2013

Financing Service Delivery under Decentralization in Uganda: A Synthesis of the Regional Budget Advocacy Meetings 2012

This report synthesizes issues raised and the proposals on the way forward from the regional budget platforms brought together technocrats, politicians, Civil Society Organizations to propose how; 1) national budget resources ought to be shared between the central government and districts for better service delivery, and 2) to increase internally generated funds for districts and utilization of the funds for improving service delivery.....

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Publication date: 15 Feb 2013

Effectiveness of the National Budget: Taking Stock of Fiscal Expenditure Outcomes in Uganda

This report is a Synthesis of the Proceedings of the Second High Level Policy Dialogue on the Budget 2012. The discussions at the high level policy dialogue on the budget emphasised the importance of incoherent planning and execution of plans, and inadequate funding coupled with wide spread corruption as limitations to the outcomes of fiscal expenditure.....

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Publication date: 05 May 2013

Public Expenditure and Performance Profile of Uganda's Education Sector

This profile presents the expenditure distribution patterns and functions to which the funds have been put between financial years 2007/08 and 2010/11. It further presents the sector's performance measured along specified progress indicators.....

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Publication date: 05 May 2013

Accounting for Public Funds: Performance of the Central Government on the Public Audit

This infosheet looks at the funds that have been queried by the Auditor General over the last five years. The aim of this info sheet is to provide information to the citizens to be able to demand for better utilisation of public funds.....

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Publication date: 05 May 2013

Problems of Standardization, Specification and Monitoring of Road Works Implemented by Districts in Uganda

A review of records at the district revealed that details for over 60 percent of works undertaken by the districts under force account arrangements were not specified beyond the type of works- routine maintenance.....

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Publication date: 05 May 2013

Public Expenditure Profile for the Agricultural Sector

This profile presents the trend of public expenditure in the agricultural sector and its performance between 2007/08 and 2011/12. The agricultural sector is primarily funded through the national budget, with additional resources coming from donors in form of project support.....

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Publication date: 20 Aug 2012

The Way Forward: Short- and Long-Term Policy Responses to Uganda's Current Economic Crisis

This brief argues that, contrary to the mixed response of the government policy apparatus, given the current state of affairs, it is not only tenable but necessary for the government to develop a coherent set of short- and long-term policy interventions to stabilize the economy and support its growth, while lessening the hardships of the most vulnerable and preparing for future economic shocks.....

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Publication date: 15 Apr 2011

The Tragedy of Uganda's Healthcare System: The Case of Kawaala Health Center III, Kampala District

On a bright sunny morning, together with my fellow researchers; we pull our way through the long queue of patients as we set to carry out a Public Expenditure Tracking Study (PETS) at Kawaala Health Centre III in Rubaga division, Kampala district.....

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Publication date: 24 Oct 2010

Increasing Agricultural Sector Financing: Why it Matters for Uganda's Socio-Economic Transformation

This paper identifies and discusses a number of challenges for the financing of the agricultural sector in Uganda. The paper notes that although the role of agriculture in poverty reduction and overall growth in Uganda is well recognized, investment in the sector remains minimal. For effective poverty reduction, agricultural growth in Uganda needs to be accelerated. This requires investments in critical areas to enhance productivity and transformation of the sector.....

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Publication date: 10 Oct 2009

Uganda's Taxpayer Burden: The Financial and Governance Costs of a Bloated Legislature

The study analyzes the evolution of the composition of Uganda's legislature and the factors that have shaped its development, roles and numerical strengths. From the Legislative Council to the post-independence legislatures, the pattern that the Executive manipulates and uses the Legislature to undermine Uganda's democratic path is clear and consistent....

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Publication date: 05 Oct 2009

Trends in Public Administration Expenditure in Uganda: The Cost of the Executive and its Implications on Poverty Eradication and Governance

This study provides detailed analysis of the factors that account for the unprecedented expansion of the executive bureaucracy in Uganda. It is this expanded political bureaucracy that partly accounts for the groincreae in public administration expenditure. To begin with, this political bureaucracy has led to significant diversion of public funds and resources from critical social and economic sectors....

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Publication date: 25 Oct 2006

Redefining Uganda's Budget Priorities: A Critique of the 2006/07 Budget

The purpose of this briefing paper is to elucidate and challenge the current policies and strategies pursued by the Government of the National Resistance Movement - the ruling political party. It is argued that the National Resistance Movement Government both prior and after the introduction of the multi-party political system of Government has pursued economic policies that are devoid of strategic long-term development perspectives....

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